Cash Flow Reporting
In Hyperion Financial Management
Presented By: Jeff Wainwright
Skehana Systems LLC
A little background on Laureate …
• Headquartered in Baltimore, MD
• Spin-off of Sylvan Learning Systems
• 2.5 Billion Annual Revenues
• Revenues Have Doubled In Last 18 Months
• 43 Institutions Worldwide
• Privately Held
Hyperion System 9
Version 9.21
300 Users Worldwide •Hyperion Planning
•FDM
20+ Currencies
•Strategic Finance
30+ Reporting Sites • Web Analysis
Monthly Reporting Process
FORECAST
Spreadsheets & Web Forms HFM (12 Scenarios)
ACTUALS
Full Trial Balance HFM
From ERPs & GLS
FDM (Upstream)
CASH FLOW
Web Forms HFM (Cash Flow Scenario)
Cash Flow Reporting
HFM Design
1. “Cash Flow” Scenario
2. “Cash Flow” Account Section
3. Custom 4 “Cash Flow” Hierarchy
4. Cash Flow “CF” Entities
5. Cash Flow Rules
6. Cash Flow Form
7. Cash Flow Reports & Book
“Cash Flow” Scenario
“Cash Flow” Account Section
“Cash Flow” Account Section
Current
Assets
Short Term
PPE Debt
Intangibles
Long Term
Debt
Deferred Costs
Detailed Info
Accounts
Detailed Info
Accounts
Uses Line Items
To collect supplemental information
to meet specific disclosure requirements
Custom 4 “Cash Flow” Hierarchy
CFEndingBalance assigned as
Custom 4 Top Member for all
Cash Flow accounts.
Switch Type For Flow
Cash Flow “CF” Entities
Cash Flow Only
Entity
Beginning and Ending Balances
Are Accumulated From The Other
Entities in the Group
Cash Flow Only
Entity
Cash Flow Rules
Beginning Balances are populated in the Cash Flow Scenario by
Transferring Ending Balances:
From: ACTUAL Scenario ; Trial Balance Accounts ; Ending Balance; Prior Year
To: Cash Flow Scenario ; Cash Flow Accounts; C4 Beginning Balance
HS.EXP "A#MktSecurities.C4#BegBalance = A#MktSec.C4#EndingBalance.S#Actual.P#Last.Y#Prior“
HS.EXP "A#AccRec.C4#BegBalance = A#AcctsRec.C4#EndingBalance.S#Actual.P#Last.Y#Prior +
A#RelPartyRec.C4#EndingBalance.S#Actual.P#Last.Y#Prior“
HS.EXP "A#AR_Allow.C4#BegBalance = A#AllowDoubtAccts.C4#EndingBalance.S#Actual.P#Last.Y#Prior"
Cash Flow Rules cont.
Cash Flow Entities (CF*) Have Special Rules To Aggregate
Ending Balances From Multiple Entities :
HS.EXP “E#UDLA_CF.A#MktSecurities.C4#BegBalance =
E#UDLA.A#MktSec.C4#EndingBalance.S#Actual.P#Last.Y#Prior +
E#San_Genaro1.A#MktSec.C4#EndingBalance.S#Actual.P#Last.Y#Prior +
E#San_Genaro2.A#MktSec.C4#EndingBalance.S#Actual.P#Last.Y#Prior"
Cash Flow Rules
CF_EB_Control is populated
from the Actual Scenario to check if
CFEndingBalance agrees to the Trial Balance
[CFEndingBalance = CF_EB_Control]
Node Factor = 0
HS.EXP "A#Land.C4#CF_EB_Control.W#YTD = S#Actual.A#133200.C4#AllCustom4"
HS.EXP "A#Buildings.C4#CF_EB_Control.W#YTD = S#Actual.A#133000.C4#AllCustom4"
HS.EXP "A#CF_CIP.C4#CF_EB_Control.W#YTD = S#Actual.A#CIP.C4#AllCustom4"
HS.EXP "A#Furniture.C4#CF_EB_Control.W#YTD = S#Actual.A#FurnFix.C4#AllCustom4"
Cash Flow Translation Rules
End of Month Rate [HS.Trans]
Average Rate [HS.TransPeriodic]
End of Month Rate [HS.Trans]
Cash Flow Rules
The Custom4 member ‘ForeignExchange’ Is Plugged
To Isolate The Foreign Exchange Effect.
The Rule is In Place For Value = Translated.
HS.EXP "A#AR_Allow.C4#ForeignExchange = S#Actual.A#AllowDoubtAccts.C4#EndingBalance" & "-
C4#BegBalance" & "- C4#Additions" & "- C4#Reductions" & "- C4#ICTransfer" & "- C4#ReClass" & "- C4#WriteOffs"
& "- C4#Other" & "- C4#OpeningBalSheet" & "- C4#Balt_PushDownAdj" & "- C4#DuetoSHIntAccrual“
HS.EXP "A#Land.C4#ForeignExchange = S#Actual.A#133200.C4#EndingBalance" & "- C4#BegBalance" & "-
C4#Additions" & "- C4#Reductions" & "- C4#ICTransfer" & "- C4#ReClass" & "- C4#WriteOffs" & "- C4#Other" & "-
C4#OpeningBalSheet" & "- C4#Balt_PushDownAdj" & "- C4#DuetoSHIntAccrual"
HS.EXP "A#Buildings.C4#ForeignExchange = S#Actual.A#133000.C4#EndingBalance" & "- C4#BegBalance" & "-
C4#Additions" & "- C4#Reductions" & "- C4#ICTransfer" & "- C4#ReClass" & "- C4#WriteOffs" & "- C4#Other" & "-
C4#OpeningBalSheet" & "- C4#Balt_PushDownAdj" & "- C4#DuetoSHIntAccrual"
Level of Effort
Metadata Setup 2 Days
Rules 4 Days
Reports\Books 3 Days
Forms 4 Days
Training (Web Casts) 2 Days
The majority of the time was spent reconciling data and
identifying\correcting classification issues.
