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This idea arises from the explanation of how T000 and T011 works in respect to investments and why it is needed: https://jedox.aha.io/develop/comments/7275395882192438817
"For the 'Consolidation':'Combined Financial Statement (Calculated)'
:
Legal entities which have been totally missing in the model in the previous model or which have been consolidated using the E - Equity
or N - None
consolidation methods their closing balance has not been contained in T999 - Closing
balance of the prior reporting period and thereby must not be contained in the T000 - Opening
balance of the group. This is the reason to move the T000 - Opening
balance of the entity to T011 - Incoming
units on 'Consolidation':'Adjustment Investment Register'
."
and that
"As of now, the Financial Consolidation model supports only 1 - Investment
and 13 - Foundation
in the Business Transaction Type
dimension. Other types of business transactions which would affect the scope of consolidation are not yet supported."
The idea request is that increase in investments should be treated differently (classification) than new investments. Based on the explanation above, the current treatment of moving T000 to T011 is suitable for new investments. But with increase in investments, since there is value in T999 closing balance in prior reporting period, the T000 should stay the same. Right now it gets moved to T011 since there is only "1 - Investment" business transaction element.
To add on, other common examples would be decrease in capital, increase in ownership