Store Investments in Group Currency or Local Currency

Before you register the investment elimination templates in IBM® Cognos Controller, you have to decide if you want to save them in the group currency or in the local currency of the subsidiaries.

The difference lies, for example, in the valuation of goodwill arising from the acquisition of investments in subsidiaries.

The method of storage that you select is definitive, and you can only change it in consultation with the consultant.

Group Currency

Investment elimination templates stored in the group currency do not return any conversion difference at the current group level since they are not currency converted. This also means that all records, including goodwill, will be eliminated at the historical rate and will not be revalued at the closing rate.

There is also the option of choosing to enter the investment elimination templates in a currency other than the group currency, for example, for an operating analysis. In that case, you will find the period values of the acquired company stored in the period database, converted to that currency. IBM Cognos® Controller Cognos Controller can return conversion differences using this option since the investments will be currency converted to the currency of the group.

You must enter a share capital in local currency too, in order to get a currency translation difference. If this is missing, the share capital will not be eliminated correctly.

For more information, see Company Structures and Currency Handling and Currency Translation.

Local Currency

Storing investment elimination templates in local currency means that the investments, including goodwill, are revalued at the current closing rate when calculating the period elimination.