K3 group consolidation

Note: For step-by-step configuration procedures, see the JP Consolidation Framework documentation — Group consolidation.

Auto journal rules — K3 specific

Journal	K3 requirement	Status
Investment elimination	Acquisition method — fair value of net assets at acquisition date.	Covered
Goodwill amortization	Scheduled amortization over useful life per K3 maximum period.	Covered — period to confirm with client
Negative goodwill	Recognize per K3 guidance.	Confirm with Paul
Minoritetsintresse	NCI% × subsidiary equity → Minoritetsintresse equity; NCI% × net profit → Minoritetsintresse profit.	Covered
Deferred tax on PPA	Generally recognized per K3.	Confirm with Paul
Omräkningsdifferens (CTR)	Plug between equity at historical rates and closing rates; posted within equity.	Covered

Group Consolidation Configuration

Enable rule
Add Interco Elimination rule
Add Input metrics to Interco Elimination
- Entity Input
- Interco
- Entity Calculated Input
- Entity Equity Adjustment
Add Group Elimination rule
Add Input metrics to Group Elimination rule
- COI Local Currency
- COI Group Currency
- GC PPA
- GC Tax Impact
- Entity Calculated Input
- Interco
- LC PPA
- LC Tax Impact
- Group Journals
- Journal Balance LC
- Transaction Rate Difference
- Transaction Rate Difference_PPA
- Transaction Rate Difference_Deferred Tax
- Transaction Rate Difference_Goodwill
- GC Goodwill
- LC Goodwill
- Inventory Stock Transfer
- Inventory after Tax Rate
- LC NCI
- GC NCI

Please refer to below sample of Intercompany elimination and Auto Elimination rules: