S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10.pdf¶

来源: S4HANA ACM 蓝图 | 页数: 247 | 提取日期: 2026-06-25

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S/4HANA Transformation Project Solution Blueprint – Trade & Origination (ACM) Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
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Global Blueprint

Agricultural Contract Management Settlements & Invoicing

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S/4HANA Transformation Project Solution Blueprint – Trade & Origination (ACM) Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
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Document Information

Project Name S/4HANA Transformation Project Document Name S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing Version 1.10

Revision History

Version Effective Date Author Description/Reason for Change V0.01 29 October 2025 Anshuman Awasthi Section 3.3 Non-Standard Settlements: Washout & Circles (ID & SG) V0.02 31 October 2025 Anshuman Awasthi Strings Solution V0.03 05 November 2025 Anshuman Awasthi Added Section 3.3.3.3 and 3.3.3.4 for Non- Standard Settlements Journal Postings V0.04 06 November 2025 Anshuman Awasthi Section 3.3 Non-Standard Settlements: Washout & Circles (USA) V0.05 26 November 2025 Sneha Sripadaraja Section 3.1 Prepayment Management V0.05 26 November 2025 Anshuman Awasthi Section 3.2 Settlement Creation, Adjustment, & Approval V0.06 02 December 2025 Sneha Sripadaraja Fees & Expense V0.07 17 December 2025 Anshuman Awasthi Hygiene Update V0.08 18 February 2026 Mahak Raithatha Claims using Fee at Settlement Expense Mass Allocation to Contracts V1.00 25 February 2026 Nyoman Arya Wardana Final Version for Signoff V1.10 02 June 2026 Anshuman Awasthi Mahak Raithatha Nabil Zaky Addendum based on SG and ID-Key Account, ID-Commercial Control, ID-Logistic HO Team.

Document Objective • Provides an overview of the process area covered in this document and describes the Business Process Hierarchy (BPH) up to Level 4 (Activity).
• Describes key business requirements gathered during workshops with GAR Business Process Leads and key business users.
• Outline the solution and system design in SAP S/4HANA to address the business requirements in respective process areas.
• This document serves as the global blueprint template to be used as the basis for S/4HANA implementation project

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S/4HANA Transformation Project Solution Blueprint – Trade & Origination (ACM) Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 3 of 247 TABLE OF CONTENTS 1 BUSINESS PROCESS OVERVIEW .......................................................................................... 4 1.1 High-Level Process Overview ..............................................................................................................4 1.2 Business Process Hierarchy (BPH) and Its Applicable BU ............................................................... 10 2 KEY DESIGN DECISIONS ...................................................................................................... 11 2.1 Product Scoping & Segregation for Upstream .................................................................................. 11 2.2 Product Scoping & Segregation for Downstream .............................................................................. 12 2.3 Product Scoping & Segregation for Palm Kernel Shell (Cangkang) ................................................. 13 3 SAP SOLUTION BLUEPRINT ................................................................................................. 14 3.1 Settlement Creation, Adjustment & Approval .................................................................................... 14 3.1.1 Highlighted Key Business Requirements ...................................................................................... 14 3.1.2 Business Process Flow .................................................................................................................. 32 3.1.3 Solutioning ..................................................................................................................................... 42 3.2 Fees & Expenses Management ........................................................................................................ 77 3.2.1 Highlighted Key Business Requirements ...................................................................................... 77 3.2.2 Business Process Flow .................................................................................................................. 89 3.2.3 Solutioning ..................................................................................................................................... 95 3.3 Non-Standard Settlements (Washout, Circle, and Strings) for Singapore & Destination Offices) .. 126 3.3.1 Highlight Key Business Requirements ........................................................................................ 126 3.3.2 Business Process Flow ................................................................................................................ 131 3.3.3 Solutioning ................................................................................................................................... 137 4 COUNTRY SPECIFIC SCENARIO ........................................................................................ 152 4.1 Indonesia Settlement Variations ...................................................................................................... 152 4.1.1 Purchase 3rd Party Variations ...................................................................................................... 152 4.1.2 Sales 3rd Party Variations ............................................................................................................ 154 4.1.3 Billing Automation ........................................................................................................................ 172 4.1.4 Indonesia Intercompany Settlement ............................................................................................ 173 4.2 Singapore Settlement Variations ..................................................................................................... 174 5 APPENDIX............................................................................................................................. 175 5.1 Requirement List .............................................................................................................................. 175

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S/4HANA Transformation Project Solution Blueprint – Trade & Origination (ACM) Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 4 of 247 1 Business Process Overview 1.1 High-Level Process Overview The diagram below illustrates the end-to-end processes within the Commodity Trading & Risk Management domain. This document specifically focuses on the Settlements & Invoicing group, outlining the key activities involved in the seamless execution of Commodity Trading & Risk Management.

Figure 1.1 - Business Process Hierarchy for CTRM

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S/4HANA Transformation Project Solution Blueprint – Trade & Origination (ACM) Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 5 of 247 Below diagram shows high level processes which are covered from Pre-Trade to Settlement.

Figure 1.2 - Business Process Flow from Pre-Trade to Settlement

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 6 of 247 This document is created at L2 level, which is Settlements & Invoicing. Below diagram shows high level processes which are covered within Settlements & Invoicing.

Figure 1.3 - Business Process Flow for Settlements & Invoicing

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 7 of 247 Table 1.1 - Settlements & Invoicing Process Overview Process Description SAP Agricultural Contract Management (ACM) settlements and invoicing form a critical part of the contract management process, serving as an invoicing pre- processor and billing pre-processor that consolidates multiple transactions against contracts and happens after Load Data Capture. Processes include: Settlement Creation, Adjustment, & Approval

Settlement Creation Settlement creation in SAP ACM follows a structured approach where settlement documents are built using a noted item methodology. The process begins after Load Data Capture (LDC) completion and application documents have been successfully applied to contracts

Settlement Release Settlement release is the first step in the approval workflow after creation of settlement that prepares settlement documents for final approval. Once released, the settlement document moves to a status where it can be approved or rejected. The release step ensures all settlement calculations and details are finalized before proceeding to the approval stage

Settlement Approval Settlement approval is the final step where authorized personnel can approve or reject released settlement documents. Key Changes Settlement Creation, Adjustment, & Approval Settlement is a three-step process which is creation, release, and approval to ensure correct details are captured from the contract lifecycle.

SAP Agricultural Contract Management tracks settlement documents through a comprehensive status management system that ensures proper workflow control and audit trails throughout the settlement lifecycle. Highlight Key Changes are:

• Automatic Release and Approval of Intercompany Settlements on Purchase Side. • Automatic Generation of Billing for Sales Scenarios (ID) based on Approved Settlement.

Table 1.2 - Fees & Expense Management Process Overview Process Description Fees & Expense Management Agricultural companies provide a wide variety of services rendered throughout the commodity contracting, logistics execution, inventory management and financial settlement supply chain lifecycle. They charge and collect fees for these services.

Integrating services and associated fees within the supply chain processes enables reliable, efficient, and effective collection of service revenue. • Fee can be both manual addition & auto determination in various logistic documents associated with contract counterparty.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 8 of 247 • Expense will enable you to have the ability to manage expenses associated with third-party services required for specific loads. Key Changes Based on the Fees & Expenses workshops, all the planned expenses and fees can be added at different levels – Contract, Nomination, LDC and Settlement. They can be accrued during month-end and/or settled based on invoices received for them.

Table 1.3 – Non-Standard Settlement Process Overview Process Description Non-Standard Settlements Washout is a process in Agricultural Commodity Management (ACM) where two offsetting buy/sell contracts are cancelled and only the net price difference is settled, no physical delivery or logistics triggered.

Circles are used in ACM to settle a closed loop of interrelated trades (A→B →C→A). Instead of multiple settlements, the system calculates the net financial outcome and posts one consolidated settlement.

Strings Scenario is a non-standard settlement scenario where GAI agreed with counterparty A and counterparty B to perform a Document By-Pass Scenario. There are three different configurations for Document By-Pass, which are: 1. Maintain Document By-Pass (Start) 2. Maintain Document By-Pass (Mid) 3. Maintain Document By-Pass (End) To perform this Document By-Pass configurations, Strings Workcenter is proposed to capture the Document By-Pass details and Outturn Settlement to calculate the right amount for settlement.

Key Changes Strings Work Center The Strings Workcenter is a BTP application to automate and track string- related document bypass processes using standard BAPI/API integrations. The solution enables management of alternate partners and pricing scenarios, supports provisional and final settlement processing, and ensures correct invoice generation at different stages of the logistics lifecycle. Settlement is performed after load and unload events, with validations and enhancements in place to handle partner determination, pricing, and price

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 9 of 247 difference calculations. All generated invoices include string-specific information for traceability.

Outturn Settlement Outturn settlements are typically used for vessel-based scenarios and are performed after the unload event. The outturn amount is determined based on multiple factors, including quality assessment using standard DPQS functionality, agreed half costs applied at delivery level, and late days charges or deductions depending on the commercial terms and scenario. Late days percentages are proposed based on FOSFA or PORAM rules but remain negotiable during settlement. Additional charges such as DOBI, color, or PV can also be applied to the counterparty as part of the outturn settlement.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 10 of 247 1.2 Business Process Hierarchy (BPH) and Its Applicable BU This document provides the solution for Settlements & Invoicing process group with all its detailed processes and activity described in this section.

BPH L1 (Process Category) Commodity Trading & Risk Management BPH L2 (Process Group) Settlements & Invoicing Table 1.4 - Applicable BU for Settlements & Invoicing 3.3 Settlements & Invoicing ID SG CN IND PK EU LATA M US Ole o Sugar 3.3.1 Settlement Creation, Adjustment, and Approval

3.3.1.1 Create Settlement Y Y Y Y Y Y Y Y Y Y

3.3.1.2 Change Settlement Y Y Y Y Y Y Y Y Y Y

3.3.1.3 Release Settlement Y Y Y Y Y Y Y Y Y Y

3.3.1.4 Approve or Reject Settlement Y Y Y Y Y Y Y Y Y Y

3.3.2.5 Settlement Adjustment Y Y Y Y Y Y Y Y Y Y 3.3.2 Fees & Expense Management

3.3.2.1 Assign Fees at Contract/ Nomination/ LDC/ Settlement Y Y Y Y Y Y Y Y Y Y

3.3.2.2 Assign Expenses at Contract/ Nomination/ LDC Y Y Y Y Y Y Y Y Y Y

3.3.2.3 Accrue Expenses Y Y Y Y Y Y Y Y Y Y

3.3.2.4 Create Expense Settlement Y Y Y Y Y Y Y Y Y Y 4 Country Specific

4.1 Singapore Non-Standard Settlement (Washout, Circle, and Strings)

4.1.1 Create Non-Standard Settlements for Washout N Y Y TBC TBC Y Y Y

Y Y
4.1.2 Create Non-Standard Settlements for Circle N Y TBC TBC TBC Y TBC Y TBC TBC 4.1.3 Maintain Document By-Pass (Start) N Y N N N N N N N N 4.1.4 Maintain Document By-Pass (Mid) N Y N N N N N N N N 4.1.5 Maintain Document By-Pass (End) N Y N N N N N N N N TBC: subject to confirmation on whether respective applicable BU intends to adopt this

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 11 of 247 2 Key Design Decisions 2.1 Product Scoping & Segregation for Upstream Decision Point Determine the solution on upstream business unit commercial transaction, especially on the commodity trading related product Impacted L3 ALL L3 (E2E) Background Non-standard solution across business units, e.g. • Buyer (Downstream) utilizes trading platform (CXC, to be replaced with ACM) • Seller (Upstream) do not utilize trading platform (standard SD solution) Leading Practice All GAR companies engaged in Commodity Trading should adopt a standardized solution for Trade Capture to Settlement

Proposed Solution As-Is Solution Solution Description • Utilize ACM for upstream commodity commercial transactions: CPO, PK, PKO, PKE, PKS (cangkang), High FFA CPO. • FFB, Seeds & Services (Toll In/ Toll Out) will remain in SD/MM. • Remain in SD/MM for all products. Pros (Design rationale, benefit) • Transparency through End- to-end streamline solution for affiliated transaction (US – DSI) • Process efficiency through mirroring contract creation triggered by the leading contract. • Standard ACM solution for gain/loss (variance) – not via custom program • Reconciled financial settlement, minimize errors & ensure consistency across entities • Potential to eliminate surrounding system (i.e KUBE) for affiliated transaction – to be review in a separate KDD discussion • Lower change management impact. • Same process flows for all products. Cons (Drawbacks) • Change management on new ACM solution, potential organization restructure / role re-alignment may be required. • Different process flow between commodity and non- commodity products. • Not aligned with SAP best practices, require heavily customized solution to support the E2E Trade Flow Decision: This option is selected

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 12 of 247 2.2 Product Scoping & Segregation for Downstream Decision Point Determine the solution on Downstream Indonesia business unit commercial transaction Impacted L3 ALL L3 (E2E) Background Blurry lines between Trading & Non-Trading Transaction Leading Practice Clear distinction & solution for Trading Transaction (ACM) vs Non-Trading Transaction (SD/MM)

Proposed Solution As-Is Solution Solution Description • Utilize ACM for DSI Commodity Trading commercial transaction All Bulk & Semi Bulk Products • Minyak Goreng Curah for Maklon Distribusi will utilize ACM • Minyak Goreng Curah for Maklon Murni will remain in SD • Marsho, Branded Products (Industrial, Cooking Oil, include Minyakita), Services (Toll In/ Titip Olah CPO, Toll Out) will remain in SD/MM. • Utilize SD/MM for all products.

Pros (Design rationale, benefit) • End-to-end streamline solution for Commodity Trading Commercial transaction • Process efficiency through mirroring contract creation. triggered by the leading contract. • Standard ACM solution for gain/loss (variance) – not via custom program • Reconciled financial settlement, minimize errors & ensure consistency across entities • Lower change management impact. • Same process flows for all products. Cons (Drawbacks) • Change management on new ACM solution, potential organization restructure / role re-alignment may be required. • Different process flow between commodity and non- commodity products. • Require custom report to address EoD reporting requirement for Marsho & DMO products. • Not aligned with SAP best practices, require heavily customized solution to support the E2E Trade Flow Decision: This option is selected

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2.3 Product Scoping & Segregation for Palm Kernel Shell (Cangkang) Decision Point Determine the solution for Palm Kernel Shell (Cangkang), for both Trading & non-Trading transactions (as fuel) Impacted L3 ALL L3 (E2E) Background Palm Kernel Shell (cangkang) is part of GAR commodity trading product, which is part of ACM Product Scope. DSI purchase cangkang as fuel from Upstream & 3rd party, using Coupa (standard PR/PO process). Leading Practice Standardized solution for commodity trading product.

Option 1 Option 2 Solution Description • Utilize ACM for all Cangkang transactions across all BU. • Central Procurement Team need to use ACM to purchase Cangkang from Intercompany (US Mill) & 3 rd party. • Cangkang Trading by Commercial CBB team will utilize ACM solution. • DSI Cangkang Purchase from 3rd party as fuel is non-trading transaction & will remain in Coupa/ MM. • Purchase from Intercompany as fuel will follow As-Is for now, where Commercial CBB on Seller side will use ACM 3 rd party sales, but Procurement from buyer side will remain in Coupa/ MM. This will be finalized closer to implementation. Pros (Design rationale, benefit) • Standardized process for all PKS/ Cangkang transaction • Auto gain/loss posting to inventory and utilize DPQS parameter for quality settlement, for all transaction • Standard E2E flows in Coupa/MM for Central Procurement Team/ Buyer side. • Standard E2E flows in ACM for Commercial CBB/ Seller side for all transaction. Cons (Drawbacks) • No live auction & sourcing functionality in ACM • Central Procurement Team need to use 2 platforms (Coupa & ACM). ACM will be used only when Procurement needs to purchase commodity trading products. • Manual quantity Gain/Loss posting and quality tracking for purchase as fuel (same with As-Is condition). Decision:

This option is selected

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 14 of 247 3 SAP Solution Blueprint This section describes SAP solutions to address key business requirements in the Commodity Trading & Risk Management process area. 3.1 Settlement Creation, Adjustment & Approval 3.1.1 Highlighted Key Business Requirements Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-018 Configure comprehensive tax application capabilities for Malaysia operations: - GST Management: - Rate Application: * Apply appropriate GST rates based on transaction type: - Exempt from GST - 0% GST rate - 6% GST rate * Determine rates based on transaction purpose: - Local transactions - Paper transactions - Circle/Washout transactions - Export transactions * Calculate GST on settlement amount: - Include contract amount - Add charges and brokerage - Currency Handling: * Charge GST in underlying settlement currency (usually MYR, sometimes USD) * Apply BNM's standard GST exchange rate for conversions - Documentation and Compliance: - Document Requirements: * Include GIAM's GST registration number on all documents for Malaysia delivery * Show tax amount and code on invoices (6% or GST Exempt) * Support proper GST documentation - System Configuration: * Generate separate account postings to SAP: - GST INPUT account - GST OUTPUT account * Apply GST only for GST registered companies/brokers Gap FI - Tax configuration, ACM will use the configuration, calculation, tax code from S4Core
ACM-021 [For Purchase Only] Ability to revise and reprocess invoice and tax invoice based on GR

Relate to ACM-1006, ACM-1037 Fit Settlement adjustment will generate CN/DN

Invoice cancellation can be used to generate new invoice ACM-025 Ability to calculate and implement relevant taxes (VAT, COF - for purchase contracts only , etc) Gap Standard FI - TAX configuration
ACM-073 Ability to manage customer rebates: - Support customer-specific rebates with predefined formulas - Price without tax - COGS without tax) × VAT Ratio × additional VAT ratio (1.2%) - "060 Customer rebate" with ratios Fit Baseline Configuration for
Setup

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 15 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution separated by 4 types: * Sales organization * Channel * Division * Customer ACM-075 Ability to determine posting periods:

Transaction-Specific Rules:
Physical Trades:
Invoice Date = Actual BL Date
Posting Period = Accounting Period
Posting Date = Effective date in SAP
Entry Date = Actual entry date in SAP
Paper Trades:
Invoice Date = String Establishment Date
Posting Period = Accounting Period
Posting Date = Effective date in SAP
Entry Date = Actual entry date in SAP
All Other Postings:
Invoice Date = Invoice Date
Posting Period = Accounting Period
Posting Date = Effective date in SAP
Entry Date = Actual entry date in SAP Fit AA: To be explored standard configuration or required validation rule as per required.

VM: For TRM postings, the posting period is derived from posting date. Posting date is available for input on TRM postings into FI such as post flows, post accruals, post valuations etc. ACM-076 Ability to post standard shipments:

Generate invoice/payment value for related party transactions
Post to GL on invoice date
Use different accounts based on party type (downstream/upstream)
Generate invoice/payment value for 3rd party transactions Gap Basic Configuration - but take note for shipment details might need forms setup ACM-077 Ability to manage specialized shipment postings:
Generate and post invoice value for Rotterdam sales
Support split invoices (98/99% first invoicing)
Process 2/1% sales accruals (CN/DN of balance)
Handle settled 2/1% sales
Post quality and quantity adjustments to different GL accounts
Perform FI billing
Autopost PO invoices Fit Basic Configuration ACM-082 VAT Tax will be handled in ERP. Prices in ACM are before tax. Users should be able to capture if a Fit Tax can be configured based on tax determination process

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 16 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution particular contract is taxable or not taxable, and type of tax that is applicable . The contract value (before tax) will be sent along with this flag to SAP, and when SAP returns actuals, ACM needs to be able to store the VAT tax amount (Still necessary?) and posting at GL account when actual tax is posted ACM-083 Ability to capture Tax levy Gap Enhancement to be done based on req ACM-136 Ability to manage tax-related aspects: - Handle contracts inclusive of tax (17% in China, 11% in Indonesia) - Reverse out taxes from P&L reporting Fit FI-Tax configuration ACM-179 Ability to manage different invoice types: - Generate standard invoices - Create provisional invoices - Issue credit/debit notes for quantity adjustments - Process quality adjustment invoices - Handle prepayment and proforma invoices - Create commercial invoices - Issue credit notes and debit notes Fit Standard Solution Behavior ACM-180 Ability to consolidate invoices: - Issue single sales invoice linked to multiple purchase orders (condition that counterparty is the same) - Support consolidated billing - Generate daily purchase invoices Fit Standard Solution Behavior ACM-181 Ability to manage vendor payments: - Process payments to shippers - Track payment status and history - Maintain payment documentation - Reconcile payments against invoices (manual process) - Process and manage vendor payments (manual process / integrate/ interface with Vendor Invoice Management System - VIMS) - Issue and process cheque payments - Email daily payment lists and SWIFT details - Verify and send payment requests for signatory authorization - Prepare and submit PRFs for supplier payments - Obtain necessary payment approvals Gap To be done by Expense Management ACM-196 Ability to adjust dates and prices: - Overwrite invoice due dates when calculated incorrectly (autocalculated based on payment term and can be Gap Pricing Conditions Setup

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 17 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution overwritten) - Change billing dates (part of S4, need to check logic behind change of billing dates) - Add discounts to final invoices without overwriting system calculations (Fit) - Apply discounts to final payments (Fit) ACM-197 Ability to configure invoice calculations: - Calculate final settlements based on specified weights - Support origin or destination weight specifications - Calculate final settlement price based on trade type equations - Use set up configuration for calculations Fit Native settlement functionlaity will cater to all the requirements excluding form output ACM-199 Ability to handle invoice adjustments: - Adjust for differences between CN/DN and Invoice - Post differences as cash adjustments - Provide option to amend underlying trade - Generate simple listing of invoices between SG and PTSmart Fit Settlement adjustment generates credit / debit memo based on scenario ACM-200 Ability to manage settlement adjustments: - Manage settlement adjustments for price differences - Handle quality difference adjustments - Process differential payments - Maintain appropriate documentation - Ensure proper accounting treatment Fit In ACM invoices are generated based on scenarios, any FORM req needs to be developed. ACM-201 Ability to generate different invoice types: - Generate proforma invoices for custom declaration - Create provisional invoices - Produce final invoices for physical trades - Generate final invoices for swaps - Create tax invoices - Create invoices for export and local sales (proforma & final invoice) - Create appropriate proforma / provisional invoices according to applicable payment terms Gap In ACM invoices are generated based on scenarios, any FORM req needs to be developed. Different document types/ ABD generated at settlements can be leveraged as well as configured to suit specific req ACM-204 Ability to generate credit and debit notes - Generate Credit/Debit Notes for: Fit Settlement Ajustment can be performed, fees, Reversal, separate invoice of fees

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 18 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution (Settlement adjustments can be used to generate CN/DN based on delta amount) * Final invoice (1/2%) * Paper (with variations including/excluding tax) (not covered by ACM - taken up by TRM) * Fee settlement * Reversals - Approve credit notes to vendors - Generate debit notes (non-sales invoices) ACM-210 Ability to customize invoice formats: - Generate custom invoice number sequence for export deals - Ability to include product certification in the invoice - Capture custom clearance number information - Create PO Services for Surveyor & Freight Invoices -> SS: These expenses are recorded directly onto the Contracts and Accrued or Settled independently to different counterparties. - Generate Service Entry Sheet (SES) per invoice -> SS: Expense settlement posting has been shown to core team and Accounting team. They were ok with the Account postings, with and without Accrual. If there is no need for Service PO above, then there is no need for SES here. Gap Custom information to be printed on form needs to be manually/automaticall provided, form needs to be developed accordingly ACM-225 Ability to manage provisional invoicing: - Issue provisional invoice based on provisional price × BL quantity - Support invoicing before or after one or more fixing has been done - Create provisional invoices without posting to P&L or AR - Calculate provisional settlement at reference price when future is not fixed - Support manual price override for provisional settlements - Require invoice numbers on all provisional invoices - Calculate provisional prices based on loaded weight - Generate Indonesia Proforma Invoice for export - Create and send Proforma Invoice upon customer request (for Letter of Credit application and prepayment) - Ability to adjust quantities in proforma invoice (not based on contract qty) Fit ACM product offerings

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 19 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-226 Ability to manage provisional settlements: - Create debit/credit notes based on price differences - Issue credit/debit notes for each fixing separately based on pro-rated quantities - Use month-end average prices for final invoicing - Manage outturn processes - Manage demurrage processes Fit ACM product offerings ACM-231 Ability to manage settlement splits: - Support 98/99% invoicing first (based on provisional or fixed price) - Invoice remaining 1/2% when actual outturn quantity and qualities are known - Apply splits to commodity cashflows and specific secondary costs - Issue provisional invoice for 98/99% when based on provisional price - Issue final invoice for remaining 1/2% - Issue split invoices (e.g., 80/20) based on known vs. adjusted values - Support POL and weight value adjustments at discharge Fit Settlement Workcenter ACM-232 Ability to manage settlement adjustments: - Support quality-based price adjustments on final settlement - Calculate and apply polarization premiums or discounts - Base adjustments on actual quality results for raw sugar - Issue final invoice including quality premiums/discounts based on polarization results Fit Settlement Workcenter ACM-264 Ability to configure claim calculations: - Input and compute escalators (penalties/premiums) - Base calculations on changes in quality and quantity Fit DPQS functionality ACM-265 Ability to managing quality claims: - Capture actual quality measurements - Support escalation/de-escalation with premiums or discounts - Apply adjustments based on FFA and MNI - Post quality adjustments separately from quantity adjustments - Process quality claims for trading Fit Fees and DPQS needs to be configured

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 20 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-275 Ability to manage outturn calculations: - Enable detailed outturn calculations - Compare BL quantities to actual discharge quantities - Apply proper inventory adjustments - Implement appropriate financial adjustments - Reflect physical reality in final calculations Fit ACM offering ACM-281 Ability to configure payments - Configure payment terms for physical settlements (FI) - Manage flexible payment percentages based on deal terms (FI) - Adjust data fields (establishment date, settlement price, etc.) (ACM) Gap Baseline Configuration Setup and requires minor adjustment out-of-the-box ACM-284 Ability to reconcile quantities: - Reconcile contracted vs. actual quantity for future-physical trades - Ability to reconcile fees based on confirmed delivered quantities - Support for multiple delivery scenarios (PO Hub) Gap Custom Comparative Report for Expenses ACM-285 Ability to reconcile fees: - Track and reconcile estimated and actual fees - Ensure fee reconciliation at lot-level - Consider trade/pricing dates - Handle provisional price fixing on different days Gap Custom Comparative Report for Expenses ACM-292 Ability to display prepayment status and summary prepayment amount on the main page - requires enhancement Gap Requirement enhancements to field configuration - prepayment posting apps or custom report is required ACM-317 Ability to manage document relationships: - Map Credit Notes to Counterparty Invoices (primarily 1:1) - Support mapping multiple CNs to a single invoice - Support mapping CNs to multiple invoices in rare cases Fit Settlement Adjustment is possible after final settlement ACM-366 Ability to generate AR Reporting: 14/01 WA: these are currently used and tapped from SAP GEP - ZRPT data source - AR Raw Data Extract (gross value and with haircut applied) [Singapore] - AR Subsequent Cash Receipt [Singapore] - Days Sales Outstanding (Live to Date) [Singapore] - Monthly Management Reports Fit Reports will be detailed on Phase 2. Majority are pulled from FI currently under ZRPT. Any ACM data required for FI can be discussed during next phase.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 21 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution (overdue profiles, DSO, advance payments) [Singapore] - Overdue AR reporting (weekly) [Singapore] - Provision Reports (doubtful debts >60 days, FRS 109 >90 days) [Singapore]

14/01 WA: this is currently generated by Openlink, hence will be done by ACM. - Payment Terms Exception Report (fortnightly) [Singapore]

14/01 WA: confirmed not used by Krystefer (Credit Risk Team) - AR/AP Outstanding/Overdue Reports [Indonesia] - Open Trade Ageing Analysis [India] - Debtors Ageing Analysis [India] - Daily AR status reports [Malaysia] - Record Carryover Balance of Overpayment / Underpayment from Customers [Indonesia] - Total Exposure Time Series [Singapore] - Counterparty + Deal Information [Singapore] ACM-367 Ability to generate Settlement Reporting: - Shipping Outturn Monthly Reports [Singapore] - Demurrage Reports [Singapore] Gap SS: Modify existing settlement based, and expenses based reports
ACM-383 Ability to add additional charges and other costs during settlement creation without requiring separate approval, with approval only required for settlement amendments. Fit Fees Solution ACM-391 Ability to determine and modify invoice date and payment due date using various configuration options, with invoice date reflecting the invoice creation date rather than the LDC Bill of Lading date. Gap Form Output ACM-402 Ability to display bank details on invoice printouts through configurable settings in the ACM system Gap Form Requirment
ACM-404 Ability to print sales invoice numbers on generated invoice documents Fit Form Requirment
ACM-419 Ability to support up to 8 decimal places with configurable rounding logic applied both at billing and individual Bill of Lading levels for value not quantity Fit SAP supports special decimal

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 22 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-474 Ability to automatically post Accounts Receivable (AR) and Accounts Payable (AP) entries without manual accounting intervention. Applies to intercompany transactions between trading entities Fit Aligned with standard solution behavior ACM-477 Ability to define sequence: DSI invoice generation → GAI processing → Status update to 'Invoiced'. System must track and enforce this sequential workflow Fit Aligned with standard solution behavior ACM-478 Ability to manage billing settlement status transitions (Hold Invoice → Invoiced). Transaction realization should trigger automatically upon status change in GAI system. Billing generation serves as the primary control checkpoint for the entire process Fit Aligned with standard solution behavior ACM-480 Ability to support different billing strategies - DSI sends consolidated billing for entire quantity while GAI sends individual split bills based on quantity to respective customers Fit DSI can send clubbed billing for entire QTY while GAI will send split bills based on QTY to individual customers ACM-526 Ability to create settlement groups simultaneously for both purchase and sales sides in intercompany scenarios Fit Aligned with standard solution behavior ACM-527 Ability to manage subsequent settlement releases and approvals independently for each side Fit Aligned with standard solution behavior ACM-528 Ability to trigger account posting only after both sales and purchase settlements are approved and sales is billed, with automatic status change from 'Settlement Hold Invoice' to 'Settlement Invoiced' on purchase side Fit Aligned with standard solution behavior ACM-529 Ability to view calculation components behind final values in SAP ACM Fit Aligned with standard solution behavior ACM-530 Ability to access detailed pricing calculations through settlement units under the pricing tab Fit Aligned with standard solution behavior ACM-533 Ability to view profit center and account information during posting processes Fit Standard Product Offering ACM-540 Ability to capture invoice details from PDF invoices to facilitate automated posting into SAP - offers low-code/no- code tools and standard BTP services Gap BTP LCNC Related ACM-554 Ability to automatically generate price difference invoice after first invoice generation Gap DocByPass solution via Strings Work Center

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 23 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-560 Ability to change and display payment terms description on invoices for final and outturn settlements Gap Forms solution ACM-561 Ability to maintain independent pricing settlements for purchase side and sales side transactions Gap To be included with DBP solution ACM-610 Ability to use current day's market value for provisional calculation when contract remains unpriced at invoice step Fit Part of Inventory Valuation Solution ACM-611 Ability to process Credit/Debit Memo when final price and quality are determined Fit Standard Solution Behavior ACM-645 Ability to use debit notes for additional expense charges instead of original invoice reversal process Gap The current design does not support debit note functionality for expense adjustments ACM-646 Ability to process refunds using credit notes for vendor overcharging scenarios Fit The current system design requires complete reversal of the original invoice before posting a new invoice with the combined amount.

This would be a process change; GAR need to reverse the original invoice and create a new one with the correct amount. ACM-693 Ability to execute multiple provisional settlements and final settlement on the same contract Fit Standard ACM functionality ACM-712 Ability to extract LDC and application documents for settlements and schedule automatic settlement creation Gap Custom development is needed to post Settlements automatically. Settlement is a 3 step process : Create - Release - Approve. Creation can be done manually and Release & approve steps can be automated.
ACM-715 Ability to generate multiple invoices for one settlement using provisional settlements and credit notes Gap Standard ACM funtionality. However, Invoice O/p needs cusotm development ACM-717 Ability to configure two-layer approval process for execution and posting Fit Standar ACM Functionality
ACM-718 Ability to automate settlement release and approval based on defined business rules Gap Release can be automated. Need custom development for Auto Approve ACM-731 Ability to support prorated deduction and final settlement scenarios Fit Standar ACM functionality and configuration. Will be addressed during project implementation ACM-735 Ability to add free text to invoices and prepayment invoices Gap Standard functionality does not allow for free text input from

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 24 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution User. Can be done with a simple custom development
ACM-739 Ability to trigger contract value adjustments based on valuation point logic Fit Valuation Point should be set up with value adjustments ACM-750 Ability to display weighted average pricing on invoices instead of individual pricing lots Gap Custom development to calculate Weighted average price during settlement process to be printed on the Invoice Output forms ACM-751 Ability to configure pricing conditions for weighted average calculation

System should be able to provide the functionality of capturing Price avg per line item (based on selected criteria) or per contract and these price conditions should be able to print on Invoice Gap CPE pricing conditions need to include statistical conditions to calculate the weighted average
ACM-753 Ability to add adjustments like demurrage or fees after settlement Fit 1st Scenario: Settlement adjustment would generate debit note; since adjustment is done for old contract, the demurage will be added to the that contract [ACM] 2nd Scenario: If we add the demurrage cost from previous contract to the new contract, we dont need to create DN; Accounting team is OK to not tie back to the old contract. [need to check with trade ops and trade control] ACM-754 Ability to link all invoice types and view complete document flow Fit Current possible invoice types which are already part of the document flow: Prepayment Postings, Provisional invoice, Final invoice, credit note / debit note. To check for what other possibilities are currently possible in Business ACM-755 Ability to generate separate credit notes for quality and quantity adjustments Fit If Quality is pending during LDc, provisional invoice can be created. Later when quality is finalized, LDC update needs to be done and Settlement then generates a credit note/ debit note based on the Application document adjustments based on quality - either price adjustments or quantity adjustments

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 25 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-760 Ability to include taxes as separate line items on invoices Gap Scenario to be tested.
ACM-761 Ability to allocate stock loss costs to third-party providers Fit Inventory Gain-Loss topic ACM-762 Ability to configure approval workflows with segregation of duties and delegation of authority Gap Shall be part of the implementation work
ACM-764 Ability to configure different rounding logic per region and commodity and customer Fit Rounding logic can be set up per company code. Need ot check if rounding logic can be different per commodity ACM-777 Ability to adjust settlement costs after contract release or shipment through settlement amendment functionality, generating appropriate credit/debit notes Fit Standard Solution Behavior ACM-791 Ability to automate settlement release and approval based on configurable amount thresholds Fit Standard Solution Behavior ACM-814 Ability to spread invoice value for ordered quantity (e.g., 500) across actual received quantity (e.g., 495) for accurate per-unit inventory valuation Fit Standard Product Offering ACM-826 Ability to receive and apply payments from end customers against contracts originally created through broker arrangements, with payment reconciliation to broker-sourced deals Fit Refer to CTRM-4051 ACM-829 Ability to automatically apply different tax rates based on customer profiles through integration with S4 Finance configuration Fit Tax rates come from BP master data. FI to maintain the relevant information as per requirments ACM-845 Ability to export data in government- required formats for upload to regulatory websites Gap Might need custom development to suit govt ready formats ACM-899 Ability to add costs or discounts before execution (included in final invoice) or after execution (via additional CN/DN), with support for multiple provisional invoices before final settlement Fit Settlement Adjustment Functionality ACM-900 Ability to issue credit/debit notes not linked to specific shipments when required, while maintaining option to link to deliveries for traceability Gap Independent CN/DN Functionality Enhancement
ACM-901 Ability to execute transactions on all calendar days including month-end closing with parallel processing without interrupting operations Fit SS[Jan07]: Flagged this as a Fit. Standard ACM functionality allows Contract execution and Contract maintenence activitites in paralell. One does not block the other.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 26 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-908 Ability to validate FX status compatibility across settlement group contracts, defaulting automatically based on FX status on contract to ensure consistent foreign exchange treatment Fit AA: custom enhancement for FX validations to be applied ACM-930 Ability to back-solve tax amount. SAP's price include tax and tax rate. Tax should not be included in PnL calculations Fit Add the field in PNL report as per the requirement ACM-1002 Ability to segregate OTP vendor (pay full payment amount include tax) & Non-OTP vendor (pay only the base payment amount & only pay the tax amount upon tax invoice received), then interface to the payment team & tax posting correctly.

Need to have validation to show error - if vendor is OTP but trader select the wrong tax code on transaction level: U8 = NOTP Tax Code/ VAT In Block for Payment UA = OTP Tax Code/ VAT In Free for Payment

Relates to CTRM-1002, CTRM-1279, CTRM-1280, CTRM-1289, CTRM- 1290 Gap Business Partners will be marked as OTP or NOTP (will be taken by EDM), at Contract Pricing level, the system will validate the business partner and fetch the corresponding tax amount ACM-1006 Ability to settle multiple GR/GI in one contract altogether to be able to match the quantity with the invoice / prepayment invoice quantity for tax tracking purposes (There should be a view similar to ME23 for this purpose)

e.g. during GR, we can knock off the prepayment invoice with the exact GR quantity according to the prepayment amount. Gap - Ability to settle multiple GR/GI can be done via settlement (multiple LDCs can be settled together).
- For Purchase: Application Splitting per Quantity as per Invoice from Vendor requires enhancement - However, custom view similar to ME23 needs to be created per business requirement. ACM-1007 Ability to have an overview view on settlement creation to keep track of the contract quantity & amount, Downpayment Quantity & amount, Payment/Incoming in Progress, Remaining Contract balance Quantity & Amount, GR/GI Quantity & Amount. (This should be similar to Memo Payment View) Gap Customization / adding custom fields are necessary to show any information to be displayed in the Memo Payment should be included and validated at Settlement level / Settlement Workcenter. This can be printed as part of form output as well ACM-1012 Ability to account for actual DPQS calculation into the final settlement
Fit Exist in Standard Functionality ACM-1013 Ability to adjust the DPQS amount based with certain level of flexibility Fit Exist in Standard Functionality: 1. Adjust the DPQS

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 27 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution based on negotiation results with vendor/customer 2. Overwrite the DPQS in settlement/ give discount 3. Claims separately via FI ACM-1014 Ability to add additional charges or other costs to the settlement amount (ex. Late Days Charge, Late BL charge) Fit If using Fee & Expense, FIT If not using Fee&Expense: - Settlement Adjustment (Credit/ Debit Note) - Claims separately ACM-1017 Ability include Contract number and Nomination Number in the Journal Postings across E2E Trade Cycle Gap Enhancement to add field for Contract and Nomination. If the field is standard SAP, add the field at configuration Field Status Variant. ACM-1022 Ability to restrict settlement reversal/amendment to Leading side and will automatically reflect on the mirroring side Fit Exist in Standard Functionality ACM-1023 Ability to have accounting AP posting for purchase settlement only after settlement approval Fit Exist in Standard Functionality ACM-1024 Ability to have accounting posting for sales settlement only after Sales Billing is approved/generated Fit Exist in Standard Functionality ACM-1026 Ability to have AR and AP postings captured on company code level while material code should be captured in plant level Fit Exist in Standard Functionality ACM-1028 Ability to track the downpayment invoice, tax invoice, and other invoice settlement in one view per contract similar to existing process Gap Custom Report. Doc flow workcenter ACM-1029 Ability to have a check upon settlement creation whether the correct load event has been completed and approved to proceed with settlement process depending on Incoterm Fit Exist in Standard Functionality ACM-1030 Ability to account for delivery delays into final settlement calculation Fit Exist in Standard Functionality. Taken in DPQS as late days ACM-1037 Ability to generate settlement documents such as: - Final Invoice - Tax Invoice Fit Exist in Standard Functionality. Manual DN from Finance ACM-1252 Ensure sales contract, billing, and tax invoice, are all following the tax regulation. i.e. for bonded zone buyer side need to show the branch address and number (NITKU) in sales contract, billing and tax invoice. NITKU number is maintain in MDG data. Gap Enhancement mapping and logic to read Bonded/ Non Bonded

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 28 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-1277 Ability to validate planned delivery date vs the actual delivery date, and to have this late delivery penalty to automatically be taken into consideration for settlement process.
Gap DPQS can be explored, need to put some calculation and logic here ACM-1278 Ability to trigger approval (to Trader & Logistic) to confirm/ approve if this lateness is due to vendor's mistake, and to be deducted from the invoice. As-Is this rarely happens since the lateness are from our side (e.g. late DP, full tank capacity) Relate to CTRM-1277 Fit Exist in Standard Functionality. Settlement Adjustment ACM-1280 Ability to have separate VAT In GL Account and separate journal posting treatment for OTP and NOTP Purchase Transactions: OTP Vendors Transactions: - Requires a separate GL account (VAT In - OTP)

Non-OTP Vendors Transactions: - Requires a separate GL account (VAT In - NOTP)

These two accounts will later be reclassed into the same VAT In 17000600 GL Account after tax invoice has been received

Relates to CTRM-1002, CTRM-1279, CTRM-1280, CTRM-1289, CTRM- 1290 Gap Accounting postings will be set up to depend on the vendor account (whether they are OTP or NOTP), so the accounting postings will automatically post to NOTP if the vendor has been categorized as NOTP and vice- versa

This also requires the vendor master data to be properly configured ACM-1296 Ability to interface with Vendor Invoice Solution (e.g. VIM/ Esker/Tungsten) for Invoice & Tax Invoice Archiving and for Settlement process. Tax Solution (e.g. Opentext) should also integrate with VIM for Tax Invoice Management Gap Interface needed, Enhancement needed ACM-1297 Ability to monitor Goods Issued Not Yet Billed (GI NYB) to be able to create billing to customer Gap Exist in Standard Functionality.
In transaction level: All the settlement that is ready to be release & approved will be shown in the tile. Custom report needed to consolidate GINYB as reporting together with the branded products. ACM-1302 Ability to automatically calculate late days based on Load/Unload Event relevant to Incoterm against expected delivery date Gap At LDC Level, system should automatically calculate late days based on Contract Delivery Date, Incoterm, and LDC date

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 29 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution

Relates to: CTRM-1014 ACM-1320 Ability to process payment related to delivery (to transporter, surveyor, storage fee, etc.) As-is: use PO service for Sales / PO condition for Purchase

Relate to CTRM-1262, CTRM-1263, CTRM-1264, CTRM-1303, CTRM- 1320 Fit Fee and Expenses and TM for freight. ACM-1342 Ability to post Goods Issue Not Billed (GINB) during PGI and recognize the COGS during invoicing

Main Objective:
1. To have COGS and Revenue at the same period. 2. To post COGS based on the delivery incoterm.

Similar to OTB-010, OTB-026
(VCM capability in SD) Gap Movement types can be configured and mapped in LDC. Load and Unload events of LDC mark the status of delivery. Need more info. ACM-1343 Ability to have accounting postings aligned with FI module as given in Accounting Posting Excel File in the appropriate step Refer to the full ACM summary posting in excel Gap The account postings can be done based on FI baseline configurations for ACM scenarios. ACM-1400 Ability to have Payment term-based notification that takes into account calendar holidays (Working day vs Calendar day) to state in SD Billing to avoid any issue of billing due date vs payment process by customer Gap Workflow to be developed
ACM-1401 Ability to have fields to capture Certification number, PEB Number, PEB date, PEB Amount to be used for billing purpose for Export Transactions. (This information should be able to be input in Settlement process to be passed to SD for Billing) Gap Custom Enhancements
ACM-1402 Ability to create credit billing after Final Invoice (Down Payment Transaction Scenario) - might not be relevant anymore in S4 with the new invoice list & ACM settlement process. Create Prepayment Billing, then with multiple settlement/ invoices afterwards Fit Prepayment Request process already aligned with SD and FI/CO teams for proper order of the Process steps and the proper account postings
ACM-1406 Ability to have higher SAP Limitation of billing line item number (As-Is limit is 500 line item) Fit SAP Standard Behavior.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 30 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution DSI need up to 746 line items due to many GI line item, As-Is need to split the billing ACM-1411 Ability to generate Commercial Invoice Print Out after Advance Payment has been received (print out DP Billing) Gap Form Output ACM-1416 Ability to get the responsible contract trader name from Contract Capture and pass it to FBL5N and FBL1N reports (show the trader name in these reports)

Related to CTRM-1410 Gap Enhancement to pass it to FBL5N and FBL1N ACM-1428 Specific for Biodiesel Transactions: confirmed with Hendry, total 7 fields are required to be available in ACM Billing or LDC/DO (refer to email): - Selling Price - Actual delivery cost - Supply Location - Destination Location - Transportation Mode - PSO/ Non PSO - Distribution date (different with Contract period & Delivery period) This information is required to be transfer to OTB workstream, to calculate the claim to BPDP. This field information need to be carry over until settlement/ billing as well. If ACM Billing cannot provide these information, OTB will need to update to their RICEFW list. Relate to CTRM-1409 Gap Custom Fields at Settlement ACM-1430 Ensure invoice & payment related supporting documents attachments can flow to FI: - For purchase transaction: sales contract from vendor, invoice, BAST (proof of product delivery/ handover), tax invoice, etc. can flow to FI as the supporting document to process payment. As-Is are scanned via VIM - vendor invoice management - For sales transaction: all delivery related documents can be attached during GI/ LDC and flow to FI (back office) as the supporting document to bill the customer. As-Is are sent via email by unit. - For all transaction during settlement, if there's any additional supporting document attached (e.g. internal Gap VIMS Integration

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 31 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution memo for negotiated quality/ quantity claim), need to flow to FI as well. ACM-1432 Ability to generate penalty memo and upload after it is printed out and signed Fit Independent Credit Memo can be set up ACM-1433 Ability to cater all negative scenario, especially on the process with financial impact, need to have proper control to the process: - contract reversal
- prepayment reversal - nomination reversal - LDC reversal - Return Order - billing reversal Fit Reversals & Return solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 32 of 247 3.1.2 Business Process Flow This section provides the process flow diagram at BPH L4 with detailed information for each of the process steps. On high-level, settlement happens in three steps: Create Settlement, Release Settlement, then Approve Settlement. These processes are explained in detail below.

3.1.2.1 Create Settlement

Figure 3.1 - Create Settlement Table 3.1 - Create Settlement Activity Role Transaction Code/Fiori App ID Description Open Create Settlement Workcenter Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Applies for 3rd Party Purchase, 3rd Party Sales, Lead Intercompany Side, and Storage Agreement.

For details on Intercompany process, please refer to Solutioning Section 3.1.3.10 Enter Selection Criteria & Execute Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Enter key search values (e.g., Application Document Number) and execute query. Display Application Documents Back Office /ACCGO/STL_WC Review system-retrieved documents eligible for settlement.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 33 of 247 Activity Role Transaction Code/Fiori App ID Description Fiori Tiles: Settlement Work Center Select Application Documents for Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Choose which documents will be included in the settlement run. Propose Settlement Groups Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Allow system to suggest grouping based on contract and matching criteria. Generate Settlement Groups & Units Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Create system-defined settlement groups and units for processing. Review Settlement Group Header Details Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Validate header data (contract reference, quantities, conditions, etc.). Review Settlement Units Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Check the list of settlement units generated under the group. Review Settlement Unit Header Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Review key header details of each settlement unit. Review Settlement Unit Details Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Validate line-level values (price, quantity, quality, deductions, charges). Maintain Threshold Percent (if threshold/provisional settlement) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Specify provisional threshold values required for partial settlement. Enter Split Payment Details (if split payment) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Define payment split rules and allocation percentages. Add Freight Charge (if freight charge applies) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Enter freight cost applicable to the settlement. Add Fee (if fee applies) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Add any applicable fee or charge. Add Conditional DPQS Back Office /ACCGO/STL_WC Maintain DPQS-based adjustments where conditional logic applies.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 34 of 247 Activity Role Transaction Code/Fiori App ID Description Characteristics (if conditional DPQS) Fiori Tiles: Settlement Work Center Add Negotiated FX (if FX is negotiated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Update exchange rate if a negotiated FX rate applies. Enter Negotiated DPQS (if DPQS is negotiated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Enter DPQS value if agreed outside standard rules. Enter Negotiated Price (if price is negotiated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Update price based on final negotiated value. Review Overfill Amount (if overfill exists) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Verify system-calculated overfill differences and applicability. Generate Settlement Groups (final settlement document generated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Finalize and generate settlement document for posting. Prepayment Recovery step is expected to happen here if required.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 35 of 247 3.1.2.2 Change Settlement

Figure 3.2 - Change Settlement Table 3.2 - Change Settlement Activity Role Transaction Code/Fiori App ID Description Open Settlement Workcenter Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Applies for 3rd Party Purchase, 3rd Party Sales, and Lead Intercompany Side.

For details on Intercompany process, please refer to Solutioning Section 3.1.3.10

Access the Settlement Work Center to initiate the change process. Enter Selection Criteria & Execute Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Input required filters (e.g., settlement group or document number) and run search. Settlement Groups displayed Back Office /ACCGO/STL_WC View list of available settlement groups based on search criteria.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 36 of 247 Activity Role Transaction Code/Fiori App ID Description Fiori Tiles: Settlement Work Center Select Settlement Group for Edit Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Choose a specific settlement group to modify. Review Settlement Group Header Details Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Validate key group-level information (contract, vendor, pricing conditions, etc.). Enter or Update Threshold Percent (if threshold/provisional settlement) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Maintain or adjust provisional settlement percentage where applicable. Enter Split Payment Details (if split payment applies) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Define or update split settlement method and allocation percentages. Enter Vendor Invoice Details (if vendor is not self-bill vendor) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Enter vendor invoice references as required for non-self-billing vendors. Review Settlement Units Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Display the list of settlement units associated with the selected group. Review Settlement Unit Header Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Verify header information related to each settlement unit. Review Settlement Unit Details Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Review detailed pricing, quantity, taxes, adjustments, and calculation details. Add or Update Freight Charge (if freight charge applies) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Maintain or adjust freight cost values applicable to the settlement. Review auto- determined Fees (if fees present) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Validate system-derived fees to ensure accuracy. Add Fee (if extra fee applies) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Enter new additional fees where applicable. Add or Update Conditional DPQS Back Office /ACCGO/STL_WC Maintain conditional quality scoring or grading values impacting pricing.

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Page 37 of 247 Activity Role Transaction Code/Fiori App ID Description Characteristics (if conditional DPQS applies) Fiori Tiles: Settlement Work Center Add or Update Negotiated FX (if FX negotiated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Override system FX rate to reflect negotiated exchange rates. Enter or Update Negotiated Price / DPQS (if price or DPQS negotiated) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Update final price or quality scoring based on negotiation outcome. Review Overfill amount (if overfill exists) Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Review and confirm overfill quantity and pricing implications before saving. Save Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Finalize and store changes to the settlement document.

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Page 38 of 247 3.1.2.3 Release Settlement

Figure 3.3 - Release Settlement Table 3.3 - Release Settlement Activity Role Transaction Code/Fiori App ID Description Open Change Settlement Workcenter Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Applies for 3rd Party Purchase and 3rd Party Sales. Release is not required for Intercompany Settlement

For details on Intercompany process, please refer to Solutioning Section 3.1.3.10

Access the Change Settlement Work Center to initiate the settlement release process. Enter Selection Criteria Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Specific Settlement Group or via Settlement Group Field:
Select Settlement Scenario (3rd party, Intercompany, Intracompany, Storage Agreement, 3rd party Storage Agreement) Additional Selection Criteria e.g. Group Year Group Status Settlement Created on Settlement Created by Perform Validations Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center System checks the selected settlement for completeness, accuracy, and compliance prior to release. Release Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Finalize and release the settlement for downstream financial posting or invoicing. If validation errors occur, corrections must be made before release.

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Page 39 of 247 3.1.2.4 Approve or Reject Settlement

Figure 3.4 - Approve or Reject Settlement Table 3.4 - Approve or Reject Settlement Activity Role Transaction Code/Fiori App ID Description Open Settlement Approval Queue Back Office Manager /ACCGO/STL_APQ — Fiori: Settlement Approval Queue Applies for 3rd Party Purchase and 3rd Party Sales, and Lead Intercompany Side.

For details on Intercompany process, please refer to Solutioning Section 3.1.3.10

Launch the approval dashboard to review settlements pending approval. Enter Selection Criteria Back Office Manager /ACCGO/STL_APQ — Fiori: Settlement Approval Queue Apply filtering criteria to locate the relevant settlement group(s). Criteria may include settlement type (3rd party, intercompany, intracompany, storage agreement, etc.), group year, status, creation date, or creator. Display Settlements ready to be approved Back Office Manager Fiori: Settlement Approval Queue System displays settlement groups matching the applied selection criteria and ready for approval action. Review Settlement Units/Group Back Office Manager /ACCGO/STL_APQ — Fiori: Settlement Approval Queue Review settlement group details, including calculated values, charges, and unit-level information

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Page 40 of 247 Activity Role Transaction Code/Fiori App ID Description to ensure correctness before decision. Set Settlement Status to Approved (if approved) Back Office Manager Fiori: Settlement Approval Queue If validated and correct, update the settlement status to “Approved” to enable final posting. Set Settlement Status to Rejected (if rejected) Back Office Manager Fiori: Settlement Approval Queue If adjustments or corrections are required, reject the settlement and return it for modification. Save Back Office Manager /ACCGO/STL_APQ — Fiori: Settlement Approval Queue Save the approval or rejection action to complete the approval step. Change Settlement (if rejected) Back Office /ACCGO/STL_WC — Fiori: Settlement Work Center If rejected, navigate back to Change Settlement Workcenter to perform required corrections prior to re-submission. For Sales: Invoice Creation (VF01) Back Office VF01 This step can be done via Automatic Background Batch Job. All sales transactions in ID for Upstream and DSI company code require automation of billing generation.
For Prepayment Relevant: Prepayment Recovery Back Office PPMGAG_PMT_CLR_SETL / Prepayment Recovery Clearing This step can be done via Automatic Background Batch Job. Knocking-off Prepayment is prepayment recovery.

Purchase Realization/ Revenue Recognition Back Office Fiori: Purchase Realization Processor/ Revenue Recognition Processor This step can be done via Automatic Background Batch Job

Updates risk reporting (unrealized to realized) marking this transaction as complete.

No Finance postings are required.

For Purchase: Payment Back Office FI FI Step

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Page 41 of 247 3.1.2.5 Settlement Adjustment

Figure 3.5 - Settlement Adjustment Table 3.5 - Settlement Adjustment Activity Role Transaction Code/Fiori App ID Description Open Settlement Workcenter Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Applies for 3rd Party Purchase and 3rd Party Sales, and Lead Intercompany Side.

Adjustment on Intercompany needs a reversion of subsequent document, rejection of lead settlement, and change the lead settlement.

For details on Intercompany process, please refer to Solutioning Section 3.1.3.10

Access the Settlement Work Center to initiate a settlement adjustment process. Select Settlement Adjustment Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Navigate to the adjustment function to start modifying settlement details. Enter Selection Criteria Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Provide relevant search filters (e.g., settlement group, contract, or vendor) to locate eligible settlement units for adjustment. Perform Validations Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center System verifies eligibility and completeness of selected data before proceeding. Select Settlement Units for Settlement Adjustment Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Choose one or more settlement units requiring amendment. Propose Settlement Groups for Adjustment Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center System groups selected settlement units and generates an adjustment proposal.

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Page 42 of 247 Activity Role Transaction Code/Fiori App ID Description Settlement Adjustment Group Created Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Adjustment settlement group is successfully created and available for further processing.

3.1.3 Solutioning 3.1.3.1 Settlement Settlement is a critical part of the contract management process, serving as an invoicing and billing pre-processor that consolidates multiple transactions against one or more contracts. It uses the schedules and terms specified in the contract to calculate an adjusted price, which is then used for payment or customer billing.

The Settlement Work Center is a central hub for various settlement-related activities. It offers a selection screen that allows you to choose specific documents for settlement based on your criteria. In this work center, you can create new settlements, make changes to existing ones, and release them for further processing. Additionally, you have the option to perform settlement adjustments and reversals when needed. The work center also facilitates handling customer returns, managing liens, and processing storage settlements. Moreover, it provides valuable insights from the Commodity Pricing Engine, enhancing the settlement process's efficiency and accuracy.

In the basic process flow, settlement takes place after the Load Data Capture (LDC) and application documents have been created and applied against the contract. The application status must be either provisionally applied or finally applied in order to initiate the settlement process

During settlement, an Agency Business Document (ABD) is created to accumulate the results of the settlement calculations. The ABD acts as an intermediate step before the final invoicing process, where the detailed calculations from the settlement document are summarized based on accounting logic.

The settlement process typically involves multiple steps, including creation, release, and approval of the settlement. The settlement document contains all the intricate details of the calculations, while the ABD presents the summarized results before final invoicing.

Agency Business Document The agency business document (ABD) is a superior term for sales and purchase activities and can be divided into two sub document types: 1. Expense settlement document for sales scenario 2. Vendor Billing Document (VBD) for purchase scenario Both document types provide the same functionality to the user, but they use different kinds of master data sets. The expense settlement document uses customer master data and settings, while the VBD uses vendor master data records and settings.

The third-party purchase and third-party sales scenario are adjusted by the ABD, which is embedded in the settlement process and placed in the process flow between the settlement group or settlement unit and the MM invoice.

During creation of the settlement unit, the ABD is created in the background, and it contains all MM (Material Management) invoice relevant data, such as vendor or quantity information and information about the payable amount. The invoice retrieves its information from the ABD, instead of the

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Page 43 of 247 settlement group or settlement unit. ABD also provides the functionality of full pricing, uploading attachments, output determination and so on.

3.1.3.2 Create Settlement Settlement Creation is done in the Settlement Work Center. The structure of settlement documents consists of a settlement group at the top level, with settlement units beneath it. Each settlement unit would be equivalent to an application document and contains all the necessary details, analysis results, and weights related to that specific application.

Multiple settlement units can exist within a single settlement group. For example, if we want to run settlement for all the loads of a specific counterparty on a given day, we will have one settlement group with multiple line items representing each application document for that counterparty.

Settlement creation is triggered based on the applicable GAR business context, which varies by scenario and operational requirements. Settlement can be initiated for purchase or sales scenarios and may depend on final delivery confirmation or month-end closing activities. 1. Purchase Scenario: Settlement is typically created upon receipt of the vendor invoice, enabling reconciliation and financial settlement of procured goods. 2. Sales Scenario: Settlement can be executed flexibly based on business needs, such as on a daily delivery basis, after final delivery confirmation, or as part of a month-end cut-off process to generate billing for all goods issued within the period. 3. Final Delivery Indicator: When applicable, settlement is performed only after final delivery information has been confirmed, ensuring completeness of quantities and charges. 4. Month-End Closing: Settlement may also be created during period-end closing to consolidate and settle all relevant deliveries and transactions for the closing period. At the group level, we find information such as the document category, document types based on the business scenario (e.g., purchase, sale, intra or intercompany), counterparty information, organizational data, and various possible statuses for tracking purposes. Additionally, we can view details related to INCO terms, fees, freight, and payment splits to different counterparties. If there are any leans, the relevant information will also be displayed at the header level.

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Page 44 of 247

Figure 3.6 - Settlement Hierarchy

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Page 45 of 247 Moving down to the settlement unit level, we find the actual settlement document with its specific DPQS, optionality, expenses passed to the counterparty, fees, and the assigned contract. Here, we also see the pricing details associated with the application documents.

Under the settlement amounts tab in settlement unit header, we can observe the summarized premiums or discounts applied. At the item level, you can find the results of DPQS calculations, and any tolerance evaluations performed. The pricing details are shown under the pricing tab, including optionality premiums or discounts, if applicable. Additionally, you can view expenses for service providers that are passed on to the counterparty, as well as detailed Commodity Pricing Engine (CPE) pricing, and information related to fees.

Example: A Settlement Group can represent a contract while Settlement Units can represent deliveries linked to that contract in case user wanted to settle multiple deliveries of one contract in one go. Alternatively, user can have multiple settlement groups with one settlement unit each corresponding to each delivery linked to that contract. Therefore, for contract having N deliveries can have: • One Settlement Group and N Settlement Unit • N Settlement Group having one Settlement Unit each Table 3.6 - Settlement Document Type Settlement Document Type Description CCNS Contract Cancellation Settlement CCSL Contract Circle Settlement CIPR Commodity Intercompany Purchase Reverse Settlement CIPS Commodity Intercompany Purchase Settlement CISR Commodity Intercompany Sales Reversal Settlement CISS Commodity Intercompany Sales Settlement CPRS Commodity Purchase Reversal Settlement CPSL Commodity Purchase Settlement Document CPXS Commodity Purchase Returns Settlement CRSL Cancellation Reversal Settlement CSSL Commodity Sales Settlement CSXS Commodity Sales Returns Settlement SARI Storage Agreement Reversal Settlement Inventory Based SARU Storage Agreement Reversal Settlement Unload Based SASI Storage Agreement Settlement Inventory Based SASU Storage Agreement Settlement Unload Based

Table 3.7 - Settlement Scenarios Settlement Scenario Description 3PTY Third Party INTE Intercompany S3PT Third Party Storage Agreement STOA Storage Agreement ACRU Accrual

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Page 46 of 247 Table 3.8 - Settlement Number Ranges Number Range Forward Settlement From To Sales 1000000001 1999999999 Purchase 2000000001 2999999999 I/C Sales 3000000001 3999999999 I/C Purchase 4000000001 4999999999

Reversal Settlement From To Sales 5000000001 5999999999 I/C Sales Purchase 6000000001 6999999999 I/C Purchase

Return Settlement From To Sales 7000000001 7999999999

Non-Standard From To Washout 8000000001 8999999999 Circle

Adjustment Settlement From To Sales 1000000001 1999999999 Purchase 2000000001 2999999999

Figure 3.7 - Settlement Screen

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Page 47 of 247 3.1.3.3 ACM Settlement Statuses ACM has a status management system that categorizes settlement documents into different statuses such as provisional settlement, final settlement, or adjustment settlement. Reversals and returns can also be tracked based on their type, whether full or partial.

Figure 3.8 - Settlement Statuses

Provisional Settlement When it comes to provisional settlements, the system automatically determines their status based on various factors. It checks if you have provisional pricing, if you are working with estimated weights and grades, and if there are any invoicing adjustments pending based on actual weights and prices received. Multiple provisional settlements can be created per shipment.

This type of settlement is employed when certain contract terms have not been fully met. It allows for partial settlement based on available information, even if some elements, such as pricing or finalized weight and quality details, are still pending. Provisional settlements can utilize provisional prices or exchange rates until all contract terms are fulfilled. The system automatically determines whether a settlement should be provisional, or final based on the available information from the application process. It is possible to have several "provisional" settlements per shipment.

Final Settlement For final settlements, the system looks for established prices and complete price fixations for all components in the application document. Additionally, it verifies if the actual governing weights and analyses are present in the contract. In case of previous provisional settlements, their total is calculated, and the delta is derived by subtracting them from the final settlement.

Final settlement occurs when all the contract terms and conditions have been successfully met. It represents the comprehensive settlement of the contract, including pricing, actual weights, grades, and any agreed-upon exchange rates. Final settlements reflect the complete fulfillment of the contract. Advance paid by customers in advance can be displayed on the invoice as well.

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Page 48 of 247 3.1.3.4 Settlement Adjustment After the final settlement has taken place, adjustments may be necessary. Adjustment settlements address specific issues, such as disputes or missed fees, which require corrections or modifications to the previously settled amount. These adjustments ensure accurate and fair settlement of the contract.

It is possible to have multiple provisional settlements before the final settlement. The final settlement represents the remaining amount to be settled, which can be positive or negative. Adjustments, as previously mentioned, account for cases where corrections or modifications are needed after the settlement process.

3.1.3.5 Create Storage Settlement Storage settlement determines how storage fees are settled. Once materials are stored in a facility, storage fees are incurred based on factors such as the duration of storage, the volume or weight of the material, and the agreed-upon storage rates. Storage settlement involves calculating the total storage charges owed by the owner of the material and settling the payment with the storage facility. Additionally, there is a process called loadout, where a counter party requests their material back.

3.1.3.6 Settlement Reversal Settlement reversals can be full, where the entire settlement group and all attached units are credited, or partial, where only selected settlement units are reversed.

Full Reversal Process where a credit for the entire amount of the settlement group is created.

Partial Reversal When only a part of the settlement group is reversed, which means only a few settlement units out of a group.

All Reversal Scenarios (Prepayment, settlement, etc), will be covered in Detailed Design phase.

3.1.3.7 Settlement Return Return settlements are relevant for final settlement documents whose revenue has been recognized and involve matching return application documents (RAD) with customer or purchase application documents. • Return Settlement only valid for a final settlement document whose revenue has been recognized • This is invalid for a provisional settlement scenario • Settlement return allows the selection of Return Application Documents (RAD) for settlement creation

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Page 49 of 247 3.1.3.8 Change/Release Settlement You must make all required changes to the settlement document before you release the document.

After you release a document, you must then approve or reject the settlement.

Figure 3.9 - Change Settlement After release and before approval of settlement, if changes are required to be made, settlement can be rejected from Settlement Approval Queue. Changes then can be made and subsequent release and approval follows.

3.1.3.9 Approve Settlement We have a separate approval title to approve the settlement documents. i. For a sales scenario, if you choose Approve, the settlement document gets approved, and in standard SAP, you create a billing document manually in transaction VF01. But for Indonesia, this is confirmed to be automated. Similar approach can be followed by other countries. ii. For a purchase scenario, if you choose Approve, the settlement document gets approved and an MM invoice document is created automatically.

Figure 3.10 - Approve Settlement .

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Page 50 of 247 3.1.3.10 Intercompany Settlement

Figure 3.11 - Intercompany Contract Approval Sales and Purchase Contract will be generated simultaneously with a linked Contract Number. Contract approval will be required only from the lead contract side.

Figure 3.12 - Intercompany Settlement in Detail For Intercompany Settlement, ACM offers automation of: 3.2.2.1 Create Settlement, 3.2.2.4 Release Settlement, and 3.2.2.5 Approve Settlement as depicted on the figure above.

The to-be flow in with respect to Payment Request Form Approval will be detailed down during detail design discussions.

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Page 51 of 247

Figure 3.13 - BRF+ for Settlement Auto-Release/ Approve This automation can be achieved through BRF+ in which we can set relevant combinations to be automated. The result of this is depicted on the figure below, where after creation of settlement, release and approval of settlement are automated.

Figure 3.14 - Settlement Status to Approved after Creation

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Page 52 of 247 3.1.3.11 Revenue Recognition RevRec. is used if revenue is required to be posted in interim/ deferred accounts until payment is received, or else this process can be skipped. Same with purchase realization.

Revenue recognition and purchase realization are crucial steps in the contract management process. Once a final settlement has been completed, the next stage involves running these two processes: revenue recognition for sales and purchase realization for purchases.

To carry out these processes, there is a dedicated work center available. However, it is common for them to be executed through batch jobs. Batch jobs offer efficiency and are often the preferred method for executing these tasks. For revenue recognition on the sales side, a posting document is created, which facilitates the recognition of revenue and cost of goods sold. This accounting posting document ensures that the revenue generated from the contract is appropriately recorded.

On the purchase side, the process involves quantity updates and contract repositioning. This entails updating the classification of quantities in the contract. The purpose of this update is to accurately reflect the purchase realization and adjust the risk reporting accordingly. By updating the quantities, the impact on risk reports, position reports, and mark-to-market calculations is accounted for.

Overall, these processes of revenue recognition and purchase realization play a vital role in accurately reflecting the financial impact of the contract and ensuring that relevant risk reporting and accounting measures are in place.

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Page 53 of 247 3.1.3.12 Settlement Journal Postings Note The accounting postings illustrated in this blueprint reflect the Indonesia scenario as the primary reference. Accounting postings for Singapore and Destination Offices (DO) will be finalized during the Detailed Design phase, and may differ based on country-specific business and statutory requirements.

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Page 54 of 247 3.1.3.13 Settlement Journal Postings for Indonesia 3.1.3.13.1 Sales Destination Scenario Table 3.9 - Sales Destination Settlement Journal Postings (Prepayment – Also mentioned in Trade Capture) Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

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Page 55 of 247 Table 3.10 - Sales Destination Settlement Journal Postings (1) Transaction Dr/Cr GL Account GL Description Amount Notes

Customer Billing Dr Account Receivables 5.550.000
1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom). The billing would be actual unloaded quantity. The billing amount is illustrative, would be higher for gain scenario Cr Revenue - 5.000.000
Cr

VAT Out (Clearing) - 550.000

Revenue Recognition Dr COGS 2.000.000
Custom: 1) The COGS account should be debited with actual unloaded qty at destination.This requires enhancement for the first entry and also second entry to recognize the Gain/Loss to a separate P& L account with offset to Inventory NYB 2) The COGS and Inventory -NYB should be posted with Material price on the actual loading date or actual goods issue date and not with the Billing date- Enhancement Cr GI NYB (Goods Issue Not-yet-Billed) - 2.000.000
The first entry with actual unloaded Qty

Gain/loss Dr GI NYB (Goods Issue Not-yet-Billed) 100.000
Cr Gain on Sales (COGS Clearing Account) - 100.000
Second entry to recognize Gain/Loss to P&L account

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Page 56 of 247 Table 3.11 - Sales Destination Settlement Journal Postings (2) Transaction Dr/Cr GL Account GL Description Amount Notes

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Dr

VAT Out 495.000
Cr Accounts Receivable 4.995.000

Invoice List
(Accounting Doc 2) Dr

VAT Out (Clearing) 550.000
Custom Program: Transfer of VAT clearing to actual VAT Output account to be posted after the Revenue Recognition entry Cr

VAT Out - 495.000
Cr VAT Out - 55.000

Final Payment
Receipt

Standard FI Dr Bank Balance 555.000

Cr

Bank Incoming - 555.000

Clearing Final Incoming Dr Bank Incoming 555.000
Standard FI Cr Accounts Receivable - 555.000

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Page 57 of 247 3.1.3.13.2 Sales Origin Scenario
Table 3.12 - Sales Origin Settlement Journal Postings (Prepayment – Also mentioned in Trade Capture) Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

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Page 58 of 247 Table 3.13 - Sales Origin Settlement Journal Postings (1) Transaction Dr/Cr GL Account GL Description Amount Notes

Standard : 1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom) Customer Billing Dr

Account Receivables 5.550.000
Cr Revenue - 5.000.000
Cr

VAT Out (Clearing) - 550.000

Custom 1) In standard for Sales Origin Scenario Revenue Recognition step doesn’t post to COGS 2) On revenue recognition the given accounting entry is required (custom) Revenue Recognition Dr COGS 2.000.000
Cr GI NYB (Goods Issue Not-yet- Billed) - 2.000.000

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Page 59 of 247 Table 3.14 - Sales Origin Settlement Journal Postings (2) Transaction Dr/Cr GL Account GL Description Amount Notes

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Dr

VAT Out 495.000
Cr Accounts Receivable 4.995.000

Invoice List
(Accounting Doc 2) Dr

VAT Out (Clearing) 550.000
Custom Program: Transfer of VAT clearing to actual VAT Output account to be posted after the Revenue Recognition entry Cr

VAT Out - 495.000
Cr VAT Out - 55.000

Final Payment
Receipt Dr Bank Balance 555.000
Standard FI Cr

Bank Incoming - 555.000

Clearing Final Incoming Dr Bank Incoming 555.000
Standard FI Cr Accounts Receivable - 555.000

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Page 60 of 247 3.1.3.13.3 Purchase Destination Scenario Table 3.15 - Purchase Destination (Prepayment - Also Mentioned in Trade Capture) To-Be Proposed

Transaction Goods Movement Type Dr/Cr GL Account GL Description Amount
SAP Comments Purchase Prepayment Request Posted

Custom: Tax code determination in the Noted item from contract

Dr XXXX Noted Item - Vendor Advance 4.500.000

Custom: 1) segregation OTP & NOTP Vendor 2) fetching Tax Code from contract (ACM);
3) VAT posting to interim VAT A/c (FI) for NOTP the tax portion is posted to Vendor Account with blocked for payment indicator Purchase Prepayment Scheduled

OTP

Dr TBD Vendor Advance 4.500.000

Dr TBD VAT In (OTP) 495.000

Cr TBD Bank Outgoing (4.995.000)

NOTP

Dr TBD Vendor Advance 4.500.000

Cr TBD Bank Outgoing (4.500.000)

Dr TBD VAT In (NOTP) 495.000

Cr TBD Account Payables (Payment Blocked) (495.000)

Prepayment Paid

OTP

Standard FI Payment Run

Dr TBD Bank Outgoing 4.995.000

Cr TBD Bank Balance (4.995.000)

NOTP

Dr TBD Bank Outgoing 4.500.000

Cr TBD Bank Balance (4.500.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 61 of 247

Table 3.16 - Purchase Destination Settlement Journal Postings (Prepayment) Transaction Dr/Cr GL Account GL Description Amount Notes

OTP

Create & Approve
Settlement for Prepayment (Settlement Amount will use Prepayment Invoice Amount and Application Document can be split) Dr TBD GR/IR 4.500.000
1. Standard (Assuming that the first invoice generated is of the exact prepayment amount followed by the PPR consumption entry to reverse entire Advance amount: ACM)

VAT Tax posting to VAT interim A/c (FI) Dr TBD VAT In (OTP) 495.000
Cr TBD Account Payables (4.995.000)

Dr TBD Account Payables 4.995.000
Cr TBD VAT In (OTP) (495.000) Cr TBD Vendor Advance (4.500.000)

NOTP

Dr TBD GR/IR 4.500.000
Cr TBD Account Payables (4.500.000)

Dr TBD Account Payables 4.500.000
Cr TBD Vendor Advance (4.500.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 62 of 247 Table 3.17 - Purchase Destination Settlement Journal Postings (Final Payment) Transaction Dr/Cr GL Account GL Description Amount Notes

Create & Approve
Settlement for Final Payment (Settlement Amount will use Final Invoice Amount and Application Document can be split) OTP

Dr TBD GR/IR 500.000
Standard : VAT Interim account is used and then needs to be reclassed to VAT main General account - Custom Program Dr TBD VAT In (OTP) 55.000
Cr TBD Account Payables (555.000)

Dr TBD VAT In (General) 55.000
Cr TBD VAT In (OTP) (55.000)

NOTP

Dr TBD GR/IR 500.000
Dr TBD VAT In (NOTP) 55.000
Cr TBD Account Payables (555.000)

Dr TBD VAT In (General) 55.000
Cr TBD VAT In (NOTP) (55.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 63 of 247 Table 3.18 - Purchase Destination Settlement Journal Postings (Outgoing Payment) Transaction Dr/Cr GL Account GL Description Amount Notes

Final Outgoing Payment Scheduled OTP

Standard- FI Dr TBD Account Payables 555.000
Cr TBD Bank Outgoing (555.000)

NOTP

Dr TBD Account Payables 555.000
Cr TBD Bank Outgoing (555.000)

Final Outgoing Payment OTP

Standard- FI Dr TBD Bank Outgoing 555.000
Cr TBD Bank Balance (555.000)

NOTP

Dr TBD Bank Outgoing 555.000
Cr TBD Bank Balance (555.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 64 of 247 3.1.3.13.4 Purchase Origin Scenario
Table 3.19 - Purchase Origin (Prepayment - Also Mentioned in Trade Capture) To-Be Proposed

Transaction Goods Movement Type Dr/Cr GL Account GL Description Amount
SAP Comments Purchase Prepayment Request Posted

Custom: Tax code determination in the Noted item from contract

Dr XXXX Noted Item - Vendor Advance 4.500.000

Custom: 1) segregation OTP & NOTP Vendor 2) fetching Tax Code from contract (ACM);
3) VAT posting to interim VAT A/c (FI) for NOTP the tax portion is posted to Vendor Account with blocked for payment indicator Purchase Prepayment Scheduled

OTP

Dr TBD Vendor Advance 4.500.000

Dr TBD VAT In (OTP) 495.000

Cr TBD Bank Outgoing (4.995.000)

NOTP

Dr TBD Vendor Advance 4.500.000

Cr TBD Bank Outgoing (4.500.000)

Dr TBD VAT In (NOTP) 495.000

Cr TBD Account Payables (Payment Blocked) (495.000)

Prepayment Paid

OTP

Standard FI Payment Run

Dr TBD Bank Outgoing 4.995.000

Cr TBD Bank Balance (4.995.000)

NOTP

Dr TBD Bank Outgoing 4.500.000

Cr TBD Bank Balance (4.500.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 65 of 247

Table 3.20 - Purchase Origin Settlement Journal Postings (Prepayment) Transaction Dr/Cr GL Account GL Description Amount Notes

OTP

Create & Approve
Settlement for Prepayment (Settlement Amount will use Prepayment Invoice Amount and Application Document can be split) Dr TBD GR/IR 4.500.000
1. Standard (Assuming that the first invoice generated is of the exact prepayment amount followed by the PPR consumption entry to reverse entire Advance amount: ACM)

VAT Tax posting to VAT interim A/c (FI) Dr TBD VAT In (OTP) 495.000
Cr TBD Account Payables (4.995.000)

Dr TBD Account Payables 4.995.000
Cr TBD VAT In (OTP) (495.000) Cr TBD Vendor Advance (4.500.000)

NOTP

Dr TBD GR/IR 4.500.000
Cr TBD Account Payables (4.500.000)

Dr TBD Account Payables 4.500.000
Cr TBD Vendor Advance (4.500.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 66 of 247 Table 3.21 - Purchase Origin Settlement Journal Postings (Final Payment) Transaction Dr/Cr GL Account GL Description Amount Notes

Create & Approve
Settlement for Final Payment (Settlement Amount will use Final Invoice Amount and Application Document can be split) OTP

Dr TBD GR/IR 500.000
Standard : VAT Interim account is used and then needs to be reclassed to VAT main General account - Custom Program Dr TBD VAT In (OTP) 55.000
Cr TBD Account Payables (555.000)

Dr TBD VAT In (General) 55.000
Cr TBD VAT In (OTP) (55.000)

NOTP

Dr TBD GR/IR 500.000
Dr TBD VAT In (NOTP) 55.000
Cr TBD Account Payables (555.000)

Dr TBD VAT In (General) 55.000
Cr TBD VAT In (NOTP) (55.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 67 of 247 Table 3.22 - Purchase Origin Settlement Journal Postings (Outgoing Payment) Transaction Dr/Cr GL Account GL Description Amount Notes

Final Outgoing Payment Scheduled OTP

Standard- FI Dr TBD Account Payables 555.000
Cr TBD Bank Outgoing (555.000)

NOTP

Dr TBD Account Payables 555.000
Cr TBD Bank Outgoing (555.000)

Final Outgoing Payment OTP

Standard- FI Dr TBD Bank Outgoing 555.000
Cr TBD Bank Balance (555.000)

NOTP

Dr TBD Bank Outgoing 555.000
Cr TBD Bank Balance (555.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 68 of 247 3.1.3.13.5 Intercompany Destination Scenario
Table 3.23 - Intercompany Destination Settlement (Billing) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Standard 1) In Standard for Seller's books Billing is done for the full load event qty (origin qty) VF01 Dr

Account Receivables 5.550.000 Cr

Revenue (5.000.000) Cr

VAT Out
(550.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

Standard 1.For buyer books
purchase is posted with full load event origin qty (Standard) 2. Standard VAT Tax posting to VAT Final account- no interim account used for Intercompany

Purchase Invoice Dr

GR/IR 5.000.000 Dr

VAT In 550.000 Cr

Account Payables (5.550.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 69 of 247 Table 3.24 - Intercompany Destination Settlement (Revenue Recognition) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Custom for Seller 1) This requires enhancement to post to COGS account. In standard no accounting entry is posted during revenue recognition for Intercompany scenario Revenue Recognition Dr

COGS 2.000.000 Cr

Inventory - NYB (2.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 70 of 247 3.1.3.13.6 Intercompany Origin Scenario
Table 3.25 - Intercompany Origin Settlement (Billing) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Standard 1) In Standard for Seller's books Billing is done for the full load event qty (origin qty) VF01 Dr

Account Receivables 5.550.000 Cr

Revenue (5.000.000) Cr

VAT Out
(550.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

Standard 1.For buyer books
purchase is posted with full load event origin qty (Standard) 2. Standard VAT Tax posting to VAT Final account- no interim account used for Intercompany

Purchase Invoice Dr

GR/IR 5.000.000 Dr

VAT In 550.000 Cr

Account Payables (5.550.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 71 of 247 Table 3.26 - Intercompany Origin Settlement (Revenue Recognition) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Custom for Seller 1) This requires enhancement to post to COGS account. In standard no accounting entry is posted during revenue recognition for Intercompany scenario Revenue Recognition Dr

COGS 2.000.000 Cr

Inventory - NYB (2.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 72 of 247 3.1.3.14 Settlement Journal Postings for Singapore 3.1.3.14.1 Sales Scenario Table 3.27 - Sales Settlement Journal Postings Transaction Dr/Cr GL Account GL Description MT Amount
Notes

Customer Billing (Provisional billing based on predetermined percentage) Dr Account Receivables 5.000.000
Custom 1) In standard for Sales Origin Scenario
Revenue Recognition step doesn’t post
to COGS 2) On revenue recognition the given accounting entry is required (custom) 3) CIF Rotterdam, revenue should be on 100% but the billing to customer will be at 98% for Lauric and 99% for Palm based on FOSFA ruling. To discuss if there is any feature to split the documents
Cr Revenue 1.000,00
- 5.000.000

Revenue Recognition Dr COGS 2.000.000
Cr GI NYB (Goods Issue Not-yet- Billed) 1.000,00
- 2.000.000

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Cr Accounts Receivable - 4.500.000

Customer Billing (Final billing - Outturn based on the final quantity and quality) Dr Account Receivables 25.000
*This should be under Settlement Adjustment. To confirm Cr Revenue 1.005,00
- 25.000

(1005mt based on final report)

*Applicable to CIF term

Dr Revenue
995,00
25.000
*Requirement from Indo, if counter party bill GAI for the outturn, we have to capture under COGS (only our own documents be able to capture in Revenue).

Cr Account Receivables - 25.000

(995mt based on final report)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 73 of 247

Transaction Dr/Cr GL Account GL Description MT Amount
Notes
Final Payment
Receipt Dr Bank Balance 525.000
Standard FI Cr Bank Incoming - 525.000

Dr Bank Balance 475.000
Standard FI

Cr Bank Incoming - 475.000

Clearing Final Incoming Dr Bank Incoming 525.000
Standard FI Cr Accounts Receivable - 525.000

Dr Bank Incoming 475.000
Standard FI

Cr Accounts Receivable - 475.000

Washout/ circle/ Price Difference (Gain) Dr

AP/AR

               10.000

*If the tag to purchase, will post to AP (vice versa). Cr

COGS

10.000

Washout/ circle/ Price Difference (Loss) Dr

COGS

               10.000

*If the tag to purchase, will post to AP (vice versa). Cr

AP/AR

10.000

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 74 of 247 3.1.3.14.2 Purchase Scenario Table 3.28 - Purchase Settlement Journal Postings Transaction Dr/Cr GL Account GL Description Amount Notes

Create & Approve
Settlement for Prepayment (Settlement Amount will use Prepayment Invoice Amount and Application Document can be split) Dr TBD GR/IR 5.000.000 Standard Cr TBD Account Payables (5.000.000) Dr TBD Account Payables 4.500.000 Cr TBD Vendor Advance (4.500.000)

Final Outgoing Payment Scheduled Standard- FI Dr TBD Account Payables 500.000 Cr TBD Bank Outgoing (500.000)

Final Outgoing Payment Standard- FI Dr TBD Bank Outgoing 500.000 Cr TBD Bank Balance (500.000)

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 75 of 247 3.1.3.14.3 Intercompany Scenario Table 3.29 - Intercompany Settlement (Billing) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

VF01 Dr

Account Receivables 5.000.000 Cr

Revenue (5.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

Purchase Invoice Dr

GR/IR 5.000.000 Cr

Account Payables (5.000.000)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 76 of 247 Table 3.30 - Intercompany Destination Settlement (Revenue Recognition) Journal Postings

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Revenue Recognition Dr

COGS 2.000.000 Cr

Inventory - NYB (2.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

*If the tag to purchase, will post to AP (vice versa). Washout/ circle/ Price Difference (Gain) Dr

AP/AR 10.000,00 Cr

COGS - 10.000,00

Washout/ circle/ Price Difference (Loss) Dr

COGS 10.000,00

Cr

AP/AR - 10.000,00

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 77 of 247 3.2 Fees & Expenses Management 3.2.1 Highlighted Key Business Requirements Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-060 Ability to enable system to freight rates - Rate Management: * Maintain contracted freight rates * Support different origin/destination pairs * Enable rate lookups and application Gap Expense/Fees (alternative)- but need to check with TM team on req ACM-074 Ability to manage facility-related costs:

Record tank rental agreements
Track associated costs
Support cost breakdown details:
Packaging cost
Conversion cost
Cost of fund
Freight & insurance cost Fit ACM 3rd party storage solution. Deferred awaiting Business Decisions ACM-078 Ability to post fee-related entries:
Post difference between final and provisional amounts
Post accruals for various fees
Reverse accruals and post actuals for various fees
Process demurrage cost-in postings
Support DN/CN number tracking against fees
Allow easy searching and viewing of cost information
Indicate fee components for GL accrual posting
Automatically post lot-level fee accruals to GL Gap Minor Enhancement might be needed based on customer req on cost fields ACM-106 Ability to manage LC settlement:
Monitor and track incoming LCs for collection
Process and manage LC advising fee payments
Handle LC collection workflow with banking institutions
Manage internal distribution of collected LCs to relevant PICs
Track customer LC processing (PK) Gap Part of CIS Solution ACM-126 Ability to build comprehensive prices from components:
Include transportation costs in pricing
Factor other relevant fees into final Fit ACM pricing

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 78 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution price - Support customer contract pricing - Allow for addition and modification of price components - Calculate total prices based on component summation ACM-127 Ability to manage incoterm-specific pricing - Handle various incoterms including: * X-tank (customer arranges transport) * DAP (delivered at place) * DDP (delivered duty paid, for Oleo products) * CIF (cost, insurance and freight) - Apply incoterm-specific charges and adjustments - Support region-specific incoterm interpretations Fit ACM pricing ACM-128 Ability to set estimated fees for physical trades by: * Date * Product * Customer * Destination - Upload fee amounts to user- defined tables - Set estimated fees for physical and paper by date, product and destination - Upload broker and surveyor costs via pre-defined templates Fit Fees Solution ACM-129 Ability to automatically assign fee estimates: - Automatically apply estimated fees on contracts - Based on contract date at time of contract creation - Based on price-fixing date during the price-fixing process - Automatically assign to buy or sale deals - Apply fees and expenses at lot level Fit Fees,BRF+ rules ACM-130 Ability to managing cost-in components - Include cost-in components as part of contract price - Support for previous outstanding payments with same counterparty (need for discussion, 1) manual linkage as long as contract is still open 2) prepayment agreement defined 3) configure a dedicated status and workflow) - Capture fixed and final price Gap Custom Report

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 79 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution blended from different costs across vessels - Capture DN/CN number manually against each fee - Segregate cost-in amount for internal reporting and accounting (part of S4) - Support bank charges as part of price (add a fee component - customization) - Invoice customer for lump sum (commodity price + cost-in) (add a fee component - customization) ACM-131 Ability to manage transportation costs - Incorporate transportation costs into product pricing - Include estimates for rail car leasing time - Maintain integrity of billing slip and transportation mode - Pay haulers and deduct freight from vendor's final settlement - Select different account codes for payment and deduction - Defer freight (paid but not collected) - Support different rates (pay one rate to hauler, charge different rate to vendor/customer) - Ability to capture and track: * Land Freight * Sea Freight * Insurance * Pumping Service * Load/Unload Fee Fit Fees/Expense, also TM can be explored ACM-132 Ability to allocate vessel-related fees: - Select which contracts a vessel- related fee should be allocated to (mass allocation of invoice to contracts) - Pro-rate amounts on weighted average basis (on BL quantity) - Provide "Select All" option
- Support multiple fees/fee types against a single provision - Handle mix of actual and estimated fees Fit Fees/Expense, also TM can be explored ACM-133 Ability to allocate other-related fees: - Internally allocate any 3rd party fee to selected contracts - Query for selectable deals - Allocate on weighted average basis - Distinguish between fees for commodity counterpart transactions Fit Fees Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 80 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution and expenses for third-party transactions ACM-135 Ability to manage oleo-specific fees - Incorporate pallet costs (YP12) into net pricing - Apply for OLEO, GAR BV, and GAR Iberia customers - Exclude these costs from customer-facing invoices and documentation - include all US related tariffs Fit Fees Solution ACM-139 Ability to manage customer-related expenses - Record, track, and reconcile small additional costs: * Demurrage charges * Late fees - Link to previous contracts - Include and track additional cost layers (CIF purchase to DDP sale) - Provide margin visibility across cost layers - Adjust for freight differential when customers change destinations Fit Expense Management / Fees ACM-140 Ability to compare estimated vs. actual fees - Capture actual fees for comparison with estimates - Retain latest estimates after actuals for comparison - Adjust applied fee estimates based on Trader's decision - Report on actual secondary costs vs. accrual vs. estimated Fit Expense Management / MTM report ACM-141 Ability to analyze fee data: - Support various reporting levels: * Contract * Goods movement receipt * Vessel - Report secondary cost accrual monthly movements: * Monthly new added * Deleted * Amended - Report secondary cost accrual balances with details - Report component pricing changes - Track estimated vs. actual cost per contract Fit Fees Solution ACM-168 Ability to configure fees: - Capture futures/options clearing broker fees - Configure broker fees by product and exchange - Associate broker account numbers - Set up physical broker commission fees Fit Fees Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 81 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution - Configure various secondary costs - Support FOB down calculation with estimated/actual fees ACM-184 Ability to handle specialized AR processes: - Review and validate surveyor outturn reports (ACM) - Monitor AR for outturn settlements (Process in ACM but reports in FI) - Calculate demurrage based on laytime (ACM) - Process demurrage billing (Check with S4 team if independent debit notes are generated) / to be checked with the business - Track AR for demurrage settlements (Check with S4 team if independent debit notes are generated) / to be checked with the business

(to be split based on ACM, ACM-FI) (to check on the parked items) Gap 1st Scenario: Settlement adjustment would generate debit note; since adjustment is done for old contract, the demurage will be added to the that contract [ACM] 2nd Scenario: If we add the demurrage cost from previous contract to the new contract, we dont need to create DN; Accounting team is OK to not tie back to the old contract. [need to check with trade ops and trade control during build phase] ACM-186 Ability to manage broker commissions: - Validate broker commission calculations - Process commission payments Gap BRCD solution can be utilised ACM-187 Ability to manage surveyor costs: - Manage surveyor costs - Validate charges - Handle payment workflow Fit Fees and Expense Management Solution
ACM-286 Ability to manage incidental costs: - Accounting for unexpected costs - Handle decimal rounding adjustments Fit Fees Solution ACM-288 Ability to allocate costs: - Support manual cost allocation based on predefined business rules - Support automated cost allocation based on predefined business rules Gap SS: Expense frame work can be set up to either add expenses manually or automatically using BRF+ at any point during the Contract Lifecycle. Fees can be added manually or automatically using BRF+ at contract / at LDC / at Settlement ACM-351 Ability to track fees: - Track fees at the lot level - Support fee adjustments and corrections Fit Fee Functionality ACM-352 Ability to perform pre-closing activities: - Execute pre-month-end closing - Prepare accruals for non-trade items (month-end) Fit SS: Standard SAP Risk reports like Position report, MtM report, Daily Grain report can be used to reflect this information. This is a reporting requirement

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 82 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution - Prepare accruals for sales and purchases (year-end) ACM-374 Ability to generate Freight and Logistics Reporting: - Freight Realized Report [Singapore] - Freight Open Report [Singapore] Gap Reports will be detailed on Phase 2 ACM-625 Ability to realize expenses based on two core criteria: Bill of Lading (BL) and Price determination Gap Expenses Management Solution ACM-626 Ability to switch expense handling into fees for sales transactions Gap Expenses Management Solution ACM-627 Ability to implement accounting level lock for raising or making payments for expenses Gap Expenses Management Solution ACM-633 Ability to assign expenses at contract line item level for both priced and unpriced contracts Fit Expense management is independent of the pricing on the contract. Expenses can be added on both Priced as well as unpriced lines.

Assign expenses can be automated
ACM-634 Ability to apply fees and expenses at individual price fixing lot level for unpriced contracts with multiple price fixings Gap Expenses can only be defined at the contract line item level. If there is only one pricing lot at the line item level - it should not be an issue. AA: Price fixation allows user to have multiple pricing lots for a contract based on quantity. ACM-635 Ability to define estimated expenses at monthly intervals Gap Expenses can only be defined at the contract line item level. If there is only one pricing lot at the line item level - it should not be an issue. AA: Price fixation allows user to have multiple pricing lots for a contract based on quantity.

This needs minor enhancement ACM-636 Ability to update lots with new fee (or expense) estimates Gap Yes, users can navigate to Actions → Expense Items within the contract and utilize the "Redetermine" function. This will refresh the expense items based on the current template configuration ACM-637 Ability to trigger expense accruals based on estimates within application document or contract configuration Fit expense accruals are triggered based on estimates within the application document or contract configuration. AA: Process can be initiated automatically. Bill of Lading is

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 83 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution generally the load event at LDC. EM workcenter will handle expense accrual requirements ACM-638 Ability to trigger expense accruals automatically upon Bill of Lading generation Fit SS: Based on demo from Talwinder, new Expense framework can handle this requirement once the configuration and master data set up is complete.

expense accruals are triggered based on estimates within the application document or contract configuration. AA: Process can be initiated automatically. Bill of Lading is generally the load event at LDC.

Additional comment: The automatic requirement could be a gap, but the system technically can accommodate manually; once we have done LDC, go to EM workcenter, provide LDC details, application details to do the accrual ACM-639 Ability to configure sales brokerage fee accrual timing through accrual event indicator Fit Advance payments of expenses are not possible from new expense management solution. AA: Brokerage Fee, if added at the contract level can be accrued post contract approval at earliest ACM-640 Ability to exclude specific expense types from automatic accrual processing Gap The current system design defaults all expenses to accrual processing. No standard functionality exists to selectively bypass accrual for specific expense types ACM-641 Ability to capitalize expense accruals to material inventory cost upon goods receipt

(Based on discussion with Jasryn on 12 Mar 2026, this should be done manually as part of closing process) Fit It is possible with the classic FEM way. But the 2025 FEM solution, SAP need to check and configure; once configured, SAP will show the demo in the 2025 FEM framework do the material ledger postings with enhancements. But it is currently not possible to enhance the internal system to do the same & showcase. ACM-643 Ability to maintain recoverable expenses independently from Fit Yes, recoverable expenses are maintained independently from

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Page 84 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution commodity pricing and mark-to- market calculations commodity pricing. They do not affect base commodity prices ACM-644 Ability to reconcile and process freight invoice covering 150+ contracts using vessel/truck ID automatically; - one to many - many to many This is for SG fees and expense allocation to contracts
Fit The current system requires manual identification and selection of relevant contracts. While vessel ID can be used as a grouping mechanism, the selection process remains manual. AA: Multiple ways to handle this without doing any enhancement/automation. Assigning common vessel ID to all the LDCs and then Adding the expense at the header level should distribute the cost as per requirements ACM-647 Ability to include multiple criteria in lookup procedures including discharge location, currency, and other attributes mapped via custom Z-fields in lookup procedures Fit Yes, the system supports multiple criteria including discharge location, currency, and other attributes. Standard fields come with pre-configured mappings, while custom Z- fields require enhancement development ACM-648 Ability to utilize expense templates across multiple company codes for domestic and cross-border transactions Fit Yes, templates are designed for reusability across company codes ACM-649 Ability to implement approval workflow for expense master data maintenance Fit No built-in approval workflow exists. AA: Role based authorizations can be provided. Master data is generally handled by the tech support team

ACM does have the workflow, but Fee and Expense needs the authorised person to approve it. ACM-650 Ability to utilize contract reference numbers provided by brokers for invoice matching

Similar with ACM-1361 Fit The system can utilize contract reference numbers if they are shared by brokers as part of the standard process ACM-651 Ability to manage advance payments to vendors within the expense management system Gap Workaround to post from Finance with contract/ SO, the clearing to be done manually from Finance module ACM-738 Ability to automatically copy expenses based on trade date, products, and incoterms from expense tables Fit Expesnes can be predefined and added to Template Contract and Copied over OR define BRF+ rules to be added based on Commodity or plant etc

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Page 85 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-759 Ability to configure fees based on formulas including percentage of FOB price Gap FOB Price as a separace price component and configure fees based on that ACM-793 Ability to add surcharges and fees at LDC level with formula-based or fixed amount options Fit Standard Solution Behavior ACM-806 Ability to attribute expenses as payable or receivable with flexible cost allocation, for example CHA (Customs House Agent) cost in India Fit Standard Solution Behavior ACM-815 Ability to post import duties as expenses through expense management module with allocation to Material Ledger Fit Standard Solution Behavior ACM-816 Ability to reallocate expenses (including duties) across actual inventory quantities (accounting for quantity differences between what written on invoice vs actual) Fit Standard Solution Behavior ACM-824 Ability to calculate broker fees based on original master contract value and distribute proportionally as expenses across multiple split customer contracts Fit Standard ACM risk reports can be modified to accommodate the comparitive MtM calculations for both international and local markets ACM-838 Ability to handle packaging damage either through DPQS rules or settlement-level expenses Fit Can use Governing weights rules or Fees/Expenses based on if this needs ot be charged ot the Counterparty or not.
ACM-844 Ability to generate duty calculations with government-ready formats Gap Might need custom development to suit govt ready formats ACM-912 Ability to
- reconcile estimated contract costs against actual vendor invoices -> report - allocate all incurred costs to specific delivered volumes -> fit
- with variance analysis capability -> report Gap Custom Report to be developed for point 1 & 3 ACM-1255 Ability to create PO for Export Surveyors and track outstanding (Surveyor Fee). Currently track outstanding manually & post as expense

Relate to: TNL-289 Gap Can use fees/expense or std MM process ACM-1262 Ability to input fees & expenses estimates in contract capture (PO Condition for Purchase / PO Service for Sales) . Currently there are 6 PO Conditions captured in the existing process: Gap Enhancement in Fee section. Fees & Expense can be explored via TMS, use ACM Fee & Expense functionality, or PO service

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Page 86 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution a. Sea freight (ZQTY) b. Land freight (ZFDQ) c. Insurance – sea freight (ZIN1) d. Insurance – land freight (ZINQ) e. Bulking (pumping service) (ZJPQ) f. Loading and unloading/freight forwarder document (ZBMQ)

Some other fees / expenses outside of the above include: - Broker Fees (able to define rate per MT) - Surveyor Fees - Packaging Fees - Export Levy & Duties - Demurrage Fees (charge to Seller / Buyer accordingly) - Late Delivery Fees (buyer charge to seller) - Late Payment Fees (GAR charge to buyer for export sales)

Able to define additional Fees / Expenses if required

Relate to CTRM-1262, CTRM-1263, CTRM-1264, CTRM-1303, CTRM- 1320 ACM-1263 Ability to update the actual fees & expenses and update the inventory value according to actual fees & expenses figures

Relate to CTRM-1262, CTRM-1263, CTRM-1264, CTRM-1303, CTRM- 1320 Gap Enhancement in Fee section. Fees & Expense can be explored. Fee & Expense Estimate in Contract Level, Actualize at settlement level ACM-1264 Ability to compare completed contracts' Estimated vs. Actual Fees & Expenses (This requirement is only needed if the actual fees & expense cannot be actualized)

Relates to CTRM-1262, CTRM- 1263, CTRM-1264, CTRM-1303 Gap Fee & Expense Solution ACM-1281 Ability to create PO Condition for services created during contract capture for further processing & payment to each Service vendors.
As-Is : use PO Condition to estimate expense for: freight, insurance, load/unload fee use PO service for others e.g. Surveyor Fee Gap Enhancement to be done as per req.

Use Fee & Expense management workcenter to put the estimated expense & accrual posting.

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Page 87 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-1283 Ability to accrue/post estimated PO Conditions into Inventory Cost upon GR. (Freight, insurance, load/ unload fee)

Relate to: CTRM-1281, TNL-292 Fit Exist in Standard Functionality.
ACM-1284 Ability to update inventory cost when actual PO Condition settlement happens (when service vendor sends invoice)

Relate to: CTRM-1281, TNL-292 Fit Exist in Standard Functionality.
ACM-1285 Ability to accrue/post estimated Fees/Expense into Expense/COGS GL Account when revenue is recognized (After Billing happens) e.g. Sales Incoterm Destination, need transporter to deliver the goods. The transport cost need to be posted as the COGS only after the transaction is billed / revenue recognition. Gap In standard functionality, the settlement for transport & product is done in parallel. Prepayment with Tax , based on OTP and Non OTP enhancement this req must be addressed. Fees & Expense can be explored ACM-1286 Ability to update the previous Estimated Fees/Expense accrual/posting into Inventory/Expense(COGS) GL Account after receipt of Service Vendor's Invoice Gap Enhancement to be done as per req ACM-1299 Ability to adjust the accounting posting for Fees & Expenses: - For Purchase Scenarios: Fees & Expenses Accounting Posting should hit Inventory - For Sales Scenarios: Accounting Postings should hit expenses

For both Sales & Purchase Scenarios these postings should first be based on estimated value and later be adjusted to actual value once service vendor's invoice has been received

Relates to CTRM-1262, CTRM- 1263, CTRM-1264, CTRM-1303, TNL-291, TNL-292 Gap Fees & Expense Accounting ACM-1303 Ability to capture all related fees & expense actualization (eg. sea freight, land freight, insurance, pumping service, loading and unloading fee) and link it back to contract/SO

Relate to CTRM-1262, CTRM-1263, Gap Fee & Expense Actualization

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Page 88 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution CTRM-1264, CTRM-1303, CTRM- 1320

Note: Part of CIS (Customer Innovation Service) Solution means the solution will be built in a dedicated workshop by SAP CIS Te

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Page 89 of 247 3.2.2 Business Process Flow This section provides the process flow diagram at BPH L4 with the detail information for each of the process steps.

3.2.2.1 Assign Fees at Contract/ Nomination/ LDC/ Settlement

Figure 3.15 - Assign Fees at Contract/ Nomination/ LDC/ Settlement

Table 3.31 - Assign Fees at Contract/ Nomination/ LDC/ Settlement Process Steps Role Transaction Code/Fiori App ID Description Enter Fees at Contract Header optionally Trader WB21/ Fiori Application: Maintain ACM Trade Contract ACM supports multiple fee type structures to accommodate various business scenarios • FLAT: A flat amount is charged • UOM: Fee rate maintained as currency per unit of measure • NPE: No Pricing Established fees with in-charge, recurring

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Page 90 of 247 Process Steps Role Transaction Code/Fiori App ID Description charge, and maximum charge rates • Carry: Carry fees with initial charge, recurring charge, maximum charge, and premium charge • Characteristic: Different rates based on different tiers of characteristics • Percentage: Based on percent of prepayment agreement amount or settlement gross amount

Enter Fees at Contract Item optionally Trader WB21 or WB22 / Manage ACM Trading Contracts Select the relevant Fee ID to be added on the Contract Line Item where needed. Enter Price Fixation Fee optionally Trader WB22/ Fiori Application: Maintain ACM Pricing When pricing a Quantity and performing price fixation, a popup screen appears with fields that vary based on the pricing approach determined.

There are three options for entering price components and associated fees: • Manual entry - Direct input of fees during price fixation • Fetch price (basis requires REIF services • Price with CDOTE - Price futures by raising a fill request on the treasury side Modifications to Planned Fees at Nomination
Logistics Operator O4NM / Fiori Application : Maintain Nomination If any modifications are needed to the Fees added at Contract, they can be made here. Capturing Fees at LDC Logistics Operator /ACCGO/LDC_WC or Fiori Application : Maintain Load Data Capture Captures fees related to specific deliveries or executions of a contract at Application Document Line Item level Capturing Fees at Settlement Logistics Operator /ACCGO/STL_WC Application : Settlement Work Center If any modifications are needed to the fees added at Contract, they can be made here.

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Page 91 of 247 3.2.2.2 Create Claims

Figure 3.16 – Create Claims Table 3.32 – Create Claims Process Steps Role Transaction Code/Fiori App ID Description Create Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center This process is similar to 3.1.2.1 Create Settlement to establish the initial settlement process since information about claims is not yet available at this point in time. Release Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center This process is similar to 3.1.2.3 Release Settlement. Approve or Reject Settlement Back Office /ACCGO/STL_APQ — Fiori: Settlement Approval Queue This process is similar to 3.1.2.4 Approve or Reject Settlement Settlement Adjustment Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Once information is provided on the Internal Memo Settlement Adjustment will be done referring to the initial settlement document number Add Fees at Settlement Back Office /ACCGO/STL_WC Fiori Tiles: Settlement Work Center For Indonesia, Claims would be applicable to Tax or not applicable to tax.

Please refer to Section 3.2.3.7 Claims for Indonesia Approve or Reject Settlement Adjustment Back Office /ACCGO/STL_APQ — Fiori: Settlement Approval Queue Debit/ Credit Memo Generated

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Page 92 of 247 3.2.2.3 Assign Expenses at Contract/ Nomination/ LDC

Figure 3.17 - Assign Expenses at Contract/ Nomination/ LDC

Table 3.33 - Assign Expenses at Contract/ Nomination/ LDC Process Steps Role Transaction Code/Fiori App ID Description Enter Planned Expenses at Contract
Trader WB21 or WB22/ Fiori Application: Maintain ACM Trade Contract Planned expenses are added on the ACM Contract.
Modifications to Planned Expense
Logistics Operator O4NM / Fiori Application : Maintain Nomination If any modifications are needed to the Expenses added at Contract, they can be made here. Capturing Expenses Logistics Operator /ACCGO/LDC_WC or Fiori Application : Maintain Load Data Capture Captures expenses related to specific deliveries or executions of a contract at Application Document Line Item level

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Page 93 of 247 3.2.2.4 Accrue Expenses

Figure 3.18 – Accrue Expenses Table 3.34 - Accrue Expenses Process Steps Role Transaction Code/Fiori App ID Description Accrual triggers
Auto-Update Backend Auto Accrual of expenses planned above happens at application Document level OR at Contract / Nomination if the Accrual Event is defined so during Expense Definition Accrual Object creation Logistics Operator Contract creation / Nomination / LDC An accrual object is created as soon as the defined accrual timing is met. Accrual Posting Logistics Operator Fiori Application: Manage Accruals OR Batch Job These objects are then posted into accounting (via VBD route in S4)
Expense Settlement Settlement Clerk Fiori Application: Manage Expense Settlement Expense Settlement is created for the accrued expenses for payment to be processed for the corresponding Vendor.

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Page 94 of 247 3.2.2.5 Create Expense Settlement

Figure 3.19 - Create Expense Settlement (Actualization) Table 3.35 - Create Expense Settlement (Actualization) Process Steps Role Transaction Code/Fiori App ID Description Create Expense Settlement and Input Header Details Back Office Create/Manage Expense Settlement Choose Company Code and Input Header Details
Choose add expense Items Back Office Create/Manage Expense Settlement Choose already Accrued Expense(s) or an Unplanned Expense(s) Continue with the expense details Back Office Create/Manage Expense Settlement For Accrued Expenses, decides whether to combine (one invoice receipt) or to add expenses separately (multiple invoices receipt)

For Unplanned Expense (Expense without Accrual), fill the expense details and choose ACM Documents to allocate the expense. Save & Trigger Back Office Create/Manage Expense Settlement For Accrued Expenses, accrual reversal will automatically happen in the background.

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Page 95 of 247 3.2.3 Solutioning 3.2.3.1 Fees and Expense Difference In SAP Agricultural Contract Management (ACM), Fees are commercial charges that are agreed within the contract and are paid to or received from the contract counterparty, forming part of the overall contract pricing and settlement. In contrast, Expenses are costs incurred during contract execution that are paid to third parties (such as logistics providers, inspectors, or storage vendors) and are operational in nature, with the option to be recharged to the counterparty if required.

3.2.3.2 TMS/ Non-TMS Solution Solution for Indonesia will be template for country with Transportation Management System (TMS) implementation, while Singapore will be the template for country without TMS implementation. Some including but not limited to Freight cost (Inbound), Freight cost (Outbound), Delivery Insurance (Purchase Transaction), Delivery Insurance (Sales Transaction), PBM/EMKL (Load/ Unload Fee), Pump Fee/ Handling Fee (Vessel Only), and Surveyor Fee (ocean transport only) are being actualized on TMS Side.

3.2.3.3 Fees on ACM Agricultural companies provide a wide variety of services rendered throughout the commodity contracting, logistics execution, inventory management and financial settlement supply chain lifecycle.

They charged and collected fees for these services. Integrating services and associated fees within the supply chain processes enables reliable, efficient and effective collection of service revenue. • Allows to maintain 6 different fee types (more explanations on 3.1.3.4) • Allows both manual addition & auto determination of fees in various logistic documents • Allows collection of fees in the commodity settlement process • Allows to generate separate invoices • Allows to generate accrual Fees can be associated with every logistical document throughout the deal's lifecycle, up until the final settlement phase. ACM allows collection of fees in the commodity settlement process as well as accrual generation, but fees must be calculated before final settlement.

The attachment of fees can occur through two distinct methods: • Manual Entry: Users have the option to manually input fees during a transaction, providing flexibility and control over fee management. • Automatic Derivation: Fees can also be automatically determined using flexible Business Rules Framework (BRF) Rules, streamlining the fee calculation process.

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Page 96 of 247

Figure 3.20 - Fee Framework

3.2.3.4 Type of Fees Please find the generic type of Fees available on the table below. Table 3.36 - Type of Fees Fee Type Explanations & Screenshots Flat Fees

FLAT amount is Charged.

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Page 97 of 247 Fee Type Explanations & Screenshots UOM Fees

Fee rate maintained as X currency per Y UOM

NPE Fees Per UOM rates maintained for: InCharge

Recurring charge

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Page 98 of 247 Fee Type Explanations & Screenshots Maximum charge

Carry Fees per UOM rates maintained for: Initial charge

Recurring Charge

Maximum charge & Carry Premium Charge Characteristic Fees per UOM rates maintained, different rates based on different tiers of the Characteristic

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Page 99 of 247 Fee Type Explanations & Screenshots Percentage Fees Based on percent of:

Prepayment Agreement amount

Settlement Gross Amount

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Page 100 of 247 3.2.3.5 Fees Framework using BRF+ Rules BRF Rules are used for auto-determination of Fees which include: 1. Determination of GL account 2. Assigning condition type to Fee ID 3. Fee assignment at Contract a. Header b. Item c. Price Fixation d. Lift with Equity e. Pricing Method 4. Fee assignment at Order a. Sales Order b. Purchase Order c. STO d. Nomination Item 5. Fee assignment at LDC 6. Fee assignment at Settlement a. Group b. Unit

Figure 3.21 - Fees BRF+ Catalog

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Page 101 of 247 3.2.3.6 Claims using Fees at Settlement Adjustment For GAR, claims will be handled using fees in Settlement Adjustment. In the Settlement Adjustment process (see 3.1.2.5): • The system selects the initial settlement group • Creates a settlement adjustment group and unit • Allow fees to be added at the settlement adjustment unit level, similar to assigning fees during initial settlement (see 3.2.2.1) From a timing perspective: • Most claims occur after the initial settlement is completed, so settlement adjustment is the preferred approach. • If penalties or claims are already known before initial settlement, the fees can be added directly during the initial settlement instead. 3.2.3.7 Claims for Indonesia In Indonesia, most transactions (both purchase and sales) follow this flow: • The buyer pays the initial amount first → initial settlement is completed. • A review or investigation is done afterward to determine whether it is a penalty or a claim. • If classified as a claim, the applicable tax will be applied. There are multiple scenarios of Claims both for third-party Sales and third-party Purchase. Scenarios of claims look like below: 1. Sales Claims from Customer 2. Sales Claims to Customer 3. Purchase Claims from Vendor 4. Purchase Claims to Vendor 5. BPDP Claims to Government (will be addressed through SD or ACM Solution) In Indonesia, majority of the claims information is available after the initial settlement is complete for the full amount, meaning the transaction expect full amount settlement first then investigation will be conducted to check on these claims.

After investigation is completed, claims will be classified as a penalty (related to time, quantity, or quality) or a valid claim (different fee items to be chosen at Settlement Adjustment). For valid claims, tax will be imposed. Summary of Journal Postings requirement is captured on Section Journal Postings.

To illustrate how Claims using Fee at Settlement Adjustment works, please find below example for Sales and subsequently for Purchase scenario below. Both require completing the initial full-amount settlement first, and then adjust the initial settlement using SAP ACM Settlement Adjustment Functionality by adding Fee to it.

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Page 102 of 247

Figure 3.22 - Example of Adding Fee at Settlement Adjustment for Sales

Figure 3.23 - Example of Adding Fee at Settlement Adjustment for Purchase

The steps 1,2,3,4,6,7 are same for sales and purchase, while at step 5, positive (+) or negative (-) value is crucial to highlight.

After releasing and approving the settlement adjustment, a credit or debit note will be generated according to the new adjusted net amount.

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Page 103 of 247 Table 3.37 - Claims for Indonesia Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process Sales Claims from Customer (e.g. Penalty for Quality, Demurrage Fee) (Without Tax)

No No No Yes (invoice from counterparty/ customer) Yes No No Claims using Fee at Settlement Sales Claims to Customer (e.g. Premium Quality, Late Payment Fee) (Without Tax)

No No Yes No Yes No No Claims using Fee at Settlement
Sales Claims to Customer (e.g. FFA Adjst - US) (With Tax)

No No Yes No Yes No No Claims using Fee at Settlement Purchase Claims to Vendor (e.g. Late delivery, Penalty for Quality) (Without Tax)

No No No (bill to vendor) No Yes No No Claims using Fee at Settlement Purchase Claims from Vendor (e.g. Premium Quality) (With Tax) No No No Yes (invoice from counterparty/ vendor) Yes No No Claims using Fee at Settlement

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Page 104 of 247 3.2.3.8 Claims for Indonesia Journal Postings Table 3.38 - Claims Requirement Summary for Indonesia No Claims Penalty/ Claim? Fee Value Generate Requirements 1 Sales Claims from Customer (Penalty Time, Qlty & Qty) Penalty Time, Qlty & Qty - Credit Note Requirement is not to adjust the AR from the initial sales. Instead, a Non-Trade Payable should be used for the accounting schema and classified as a Penalty Time, Qlty, & Qty. 2a Sales Claims to Customer (Penalty Time, Qlty & Qty) Penalty Time, Qlty & Qty + Debit Note Requirement is not to adjust the AR from the initial sales. Instead, a Non-Trade Receivable should be used for the accounting schema and classified as a Penalty Time, Qlty, & Qty. 2b Sales Claims to Customer (GL from Others) Sales Claim (GL from Others) - Debit Note /w Tax Requirement is not to adjust the AR from the initial sales. Instead, a Non-Trade Receivable should be used for the accounting schema and classified as a GL from Others 3 Purchase Claims to Vendor (Penalty Time, Qlty & Qty) Penalty Time, Qlty & Qty - Debit Note Requirement is to not adjust the AP from the initial Purchase. Instead, a Non-Trade Receivable should be used for the accounting schema and classified as a Penalty Time, Qlty, & Qty 4 Purchase Claims from Vendor (Purchase Qlty Claim - aff) Purchase Qlty Claim + Credit Note /w Tax Requirement is to adjust the AP from the initial Purchase for the accounting schema and classified as a Purchase Qlty Claim with Tax

The requirement above is based on as-is postings of Claims in Indonesia below. In to-be, similar postings can be achieved through Fee at Settlement Adjustment on ACM.

The As-Is postings of incoming Claims payment for Indonesia are treated as Non-Trade Receivables since currently is being done separately billed via FI Billing. This will be further discussed and confirmed with the business during detailed design discussions.

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Page 105 of 247 Table 3.39 - Sales Claims from Customer (eg. Penalty for Qlty, Demurrage Fee) As-Is Indonesia - Sales Claims from Customer (e.g. Penalty for Quality, Demurrage Fee) Transaction Dr/Cr GL Account GL Description Cost Object Amount

Invoice Receipt Dr 71900600 Penalty Time, Quality & Qty CC: XXXXOT 19.436.613
Cr 32000110 Non-Trade Payable - Aff

19.436.613

Payment to Customer Dr 32000110 Non-Trade Payable - Aff

  19.436.613

Cr 10271022 Bank Out - 19.436.613

Table 3.40 - Sales Claims to Customer (e.g. Premium Quality, Late Payment Fee) As-Is Indonesia - Sales Claims to Customer (e.g. Premium Quality, Late Payment Fee) Transaction Dr/Cr GL Account GL Description Cost Object Amount

Billing Dr 13001710 Non-Trade Receivable

  39.346.720

Cr 71900600 Penalty Time, Quality & Qty CC: XXXXOT - 39.346.720

Incoming Payment Dr 10271201 Bank In 39.346.720
Cr 13001710 Non-Trade Receivable

39.346.720

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Page 106 of 247 Table 3.41 - Purchase Claims to Vendor (e.g. Late Delivery, Penalty for Quality) As-Is Indonesia - Purchase Claims to Vendor (e.g. Late delivery, Penalty for Quality) Transaction Dr/Cr GL Account GL Description Cost Object Amount

Billing Dr 13001710 Non-Trade Receivable

  23.555.380

Cr 71900600 PenaltyTime,Qlty&Qty CC: XXXXD1OTHR - 23.555.380

Incoming Payment Dr 10271201 Bank In 23.555.380
Cr 13001710 Non-Trade Receivable

23.555.380

Table 3.42 - Purchase Claims from Vendor (e.g. Premium Quality) As-Is Indonesia - Purchase Claims from Vendor (e.g. Premium Quality) Transaction Dr/Cr GL Account GL Description Cost Object Amount

Invoice Receipt Dr 69002041 PurcQualityClaim-aff Profit Segment 62.245.137
Dr 17000600 VAT-In 6.846.965
Cr 31000310 Trade Payable - 69.092.102

Payment to Vendor Dr 31000310 Trade Payable 69.092.102
Cr 10271022 Bank Out - 69.092.102

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Page 107 of 247 Table 3.43 - Sales Claims to Customer (e.g. FFA Adjust - US) As-Is Indonesia - Sales Claims to Customer (e.g. FFA Adjst - US) Transaction Dr/Cr GL Account GL Description Cost Object Amount

Billing (based memorandum) Dr 13001711 Non-Trade Receivable aff

  62.245.137

Cr 35000600 VAT-Out 6.846.965

Cr 71901100 G/L From Others CC: XXXXOT - 69.092.102

Incoming Payment Dr 10271201 Bank In 62.245.137
Cr 13001710 Non-Trade Receivable

62.245.137

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Page 108 of 247 3.2.3.9 Claims for Singapore In terms of the process, claims for Singapore will be similar to Indonesia. However, in terms of the account postings, based on the initial discussion with Singapore, most of the claims will adjust the initial AP/AR. Further discussion will be required whether there are any cases of exclusion.

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Page 109 of 247 3.2.3.10 Expense Master Data The Expenses Master Data in the Commodity Expense Management framework establishes the foundation for how expenses are standardized, grouped, and automatically determined throughout the transaction lifecycle. It ensures that all downstream processes from expense planning to accruals to settlements.

Figure 3.24 - Expense Master Data

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Page 110 of 247 3.2.3.11 Manage Expense ID Manage Expense IDs is the first process where we first identify and define key expense types relevant to the business. Each expense is given a unique Expense ID, and additional parameters are set, such as when the expense should be firmed and when the corresponding accrual should be created. This structured definition ensures that all expenses are correctly represented in the system and available for subsequent automation steps.

Figure 3.25 - Managing Expense ID

Figure 3.26 – Expense ID Details

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Page 111 of 247 3.2.3.12 Manage Expense Template Once the individual expenses are defined, they are grouped together into Expense Templates. Templates act as reusable configurations that bundle multiple expenses commonly associated with specific transaction types or company codes. Most attributes within the template are inherited from the defined expense IDs, reducing manual effort and standardizing the setup process across entities.

Figure 3.27 - Grouping Expense IDs to template For GAR, Expense Template is to group which expense is planned and relevant for a certain key combination of attributes on contract. For example, for Third-Party Sales, IncoTerm FOB, use a template ID “GAR_AC3S_FOB” in which for example Brokerage and Cleaning Expense is defaulted at contract. Users still have the flexibility to add or remove these expenses later at contract.

3.2.3.13 Manage Look-Up Definitions Look-up procedure defines the parameter in which it is being used during the subsequent determination process. Example of characteristics such as Document Type, Incoterms, and Mode of Transport (MoT) to dynamically identify which expense template or rate applies to a given transaction.

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Page 112 of 247 3.2.3.14 Template Determination During Template Determination, the system identifies which Template ID applies based on defined parameters such as Company Code and Look Up Parameters. These parameters could include business-specific rules (e.g., cost center, region, or transaction type). The Template Look Up key links back to the Look Up Definition, ensuring the correct template is selected for any given scenario.

Figure 3.28 - Template Determination

.

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Page 113 of 247 3.2.3.15 Expenses Determination Expense determination assigns the correct expense rates and rate details accordingly. These determinations can also be exported to Excel for mass updates and later reuploaded into the system, allowing flexible management of rate tables and estimated fees.

Figure 3.29 – Expense Determination For GAR, this is particularly useful when fixed estimation of freight expense is to be used for a certain validity period. By maintaining the rates, this rate will be used for contracts that have this expense rate maintained.

3.2.3.16 Look Up Assignments Finally, Lookup Assignments bind everything together by connecting Company Codes with their respective Template Lookups and Expense Lookups. This ensures that each company within the organization uses the correct configurations and rate structures for its operational processes.

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Page 114 of 247 3.2.3.17 Expense with Accrual ACM Expense Management with Accrual: Expense accrual trigger needs to be defined for expenses that are relevant for accrual. For example, brokerage fee accrual object should be created after the contract approval process. Later, this accrual object can be posted through batch-job. Section 3.2.2.3 Accrue Expenses explains how expenses can be accrued. All accrued expenses can be reversed or actualized. Actualization of expenses is explained on 3.2.2.4 Create Expense Settlement.

Table 3.44 - Expense with Accrual for Indonesia Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process Broker Fee Yes Yes No Yes Yes Yes Yes Price Component + Expense w/ Accrual posting + Comparative Report Freight cost (Inbound) Yes Yes No Yes Yes Yes, capitalized to Inventory Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report Freight cost (Outbound) Yes Yes No Yes Yes Yes Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report Delivery Insurance (Purchase Transaction) Yes Yes No Yes Yes Yes, capitalized to Inventory Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report Delivery Insurance (Sales Transaction) Yes Yes No Yes Yes As-Is = No Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report PBM/EMKL (Load/ Unload Fee) Yes Yes No Yes Yes Yes, capitalized to Inventory Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report Pump Fee/ Handling Fee (Vessel Only) Yes Yes No Yes Yes Yes, capitalized to Inventory Yes Price Component + TMS Accrual + TMS Actualization + Comparative Report Surveyor Fee (ocean transport only) Yes Yes No Yes Yes As-Is = No No Price Component + TMS Accrual + TMS Actualization + Comparative Report

Notes: • For Purchase origin scenario, freight cost needs to be settled into material valuation/inventory account (based on actual freight cost), during material GR/IR. • For Sales destination scenario, freight cost needs to be settled into profitability analysis/COPA. Refer to RTM: ACM-1423 • The comparative report between Estimated Freight Cost in Contract vs Actual Cost will be through ACM. Refer to RTM: ACM-1303, ACM- 1264.

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Page 115 of 247 Table 3.45 - Expense with Accrual for Singapore Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process (SG) BROKER COMM Yes Yes No Yes Yes Yes Yes Price Component + Expense w/ Accrual + Comparative report (SG) FREIGHT COST Yes Yes No Yes Yes Yes Yes Price Component + Expense w/ Accrual + Comparative report (SG) SURVEYOR / CERT Yes Yes No Yes Yes Yes Yes Price Component + Expense w/ Accrual + Comparative report (SG) STORAGE & HANDLING Yes Yes No Yes Yes Yes Yes Price Component + Expense w/ Accrual + Comparative report

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Page 116 of 247 3.2.3.18 Expense without Accrual ACM Expense Management without Accrual: Not part of price (because it is extra cost that could not be finalized during Contract capture). These Expenses are defined without Accrual event and Accrual is not done for these expenses. As and when we receive the invoices from the Vendors, we can keep processing them for these expenses. For processing expense without accrual, simply refer to Section 3.2.2.4 Create Expense Settlement using Unplanned Expenses.

Table 3.46 - Expense without Accrual for Indonesia Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process Export Levy & Duties No No No No (immediate payment upfront, then posted later)

Yes As-Is = No No Expense w/o Accrual * Can be accrued

Table 3.47 - Expense without Accrual for Singapore Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process (SG) BROKER COMM 2 No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report (SG) FREIGHT COST - MISC No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report (SG) FREIGHT COST - TAX No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report (SG) FREIGHT COST (ADD) No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report (SG) SURVEYOR - LOADED No Yes No Yes Yes No Yes Expense w/o Accrual + Comparative Report

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Page 117 of 247 Name Part of Price FOB MTM To bill to customer separately To receive as invoice from Vendor To allocate contracts to it Accrual Posting in SAP per deal per cost * Variance Comparison as of now To Be Process (SG) SURVEYOR - MISC No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report (SG) SHRINKAGE COST No No No Yes Yes No Yes Expense w/o Accrual + Comparative Report

Note: This list is non-exhaustive. If different expense are used, the variance report is required to help GAR group all broker related or freight related expenses to compare against the estimated freight or broker fee respectively.

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Page 118 of 247 3.2.3.19 Expense Mass Allocation to Contracts Some expenses are received as a lump sum amount from a third-party vendor/ different party from contract. This lump sum amount then needs to be mass allocated to multiple different contracts. For this type of scenario, an expense without accrual will be used during creation of expense settlement at Expense Work Center by Unplanned Expense. To illustrate the steps, below is provided steps.

Figure 3.30 - Expense Mass Allocation to Contracts

Unplanned Expenses can be added during Expense Settlement Creation as below

Figure 3.31 - Adding Unplanned Expense on Expense Settlement

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Page 119 of 247 Then, choose an expense detail and input the lump sum amount.

Figure 3.32 - Adding Expense ID & Amount from Invoice Receipt

Users can select multiple different contracts to allocate the lumpsum expense invoice amount.

Figure 3.33 - Select Documents (contracts) to Allocate Expenses

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Page 120 of 247 Users also have the flexibility to split the invoice amount to the chosen contracts. This is needed as the posting might be for different profit centers.

Figure 3.34 - Split Amount based on Documents

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Page 121 of 247 3.2.3.20 Expense Comparative Report Comparative Report: A comparative report will update the estimated/accrued expenses and the actual expenses paid for tracking Trader Performance. This report will be further detailed in the detailed design phase.

3.2.3.21 Expense Vendor Business Documents On Commodity Expense Workcenter, postings happen alongside these Expense Vendor Business Documents (VBD), which are: 1. Expense Accrual VBD 2. Expense Accrual Offset VBD (Reversal of Expense Accrual) 3. Expense Settlement VBD 4. Expense Settlement Offset VBD (Reversal of Expense Settlement/ Actualization)

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Page 122 of 247 3.2.3.22 Expense Journal Postings for Indonesia These sections laid out the expected journal postings for expenses and are not finalized yet. Entries below are based on preliminary discussions.

Table 3.48 - ID Broker Fee To-be Indonesia - Broker Fee

Transaction Dr/Cr GL Account GL Description Cost Object Amount
SAP Remarks

Expense Accrual Dr 70006100 Sls Commission-3rd CC: XXXXCOM ; Profit Segment 4.800 Standard Expense Accrual Cr 34000800 Accrued Other Expens

-4.800

Expense Accrual Reversal Dr 34000800 Accrued Other Expens 4.800 Standard Expense Accrual Reversal Cr 70006100 Sls Commission-3rd CC: XXXXCOM ; Profit Segment -4.800

Expense Settlement Dr 70006100 Sls Commission-3rd CC: XXXXCOM ; Profit Segment 4.800
Standard Expense Settlement Cr 32001000 Other Payable

-4.800

Payment to Vendor Dr 32001000 Other Payable

                               4.800

Cr 10271022 Bank Out - 4.800

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Page 123 of 247 Table 3.49 - ID Freight Cost Accrual Only – TMS managed Actualization To-Be Indonesia - Freight cost (outbound) - Trucking - KMI

Transaction Dr/Cr GL Account GL Description Cost Object Amount
SAP Remarks

Expense Accrual Dr 70003600 Local Prod Trans-3rd 8.958.967
Standard Expense Accrual Cr 34000800 Accrued Other Expens

8.958.967

Expense Accrual Reversal Dr 34000800 Accrued Other Expens

                       8.958.967

Standard Expense Accrual Reversal (Automated - when actualized) Dr 17000600 VAT-In 985.486

Cr 35000200 WHT Payable -179179,34

Cr 31000310 Trade Payable -9765274,03

Dr/ Cr 71200105 Rlzd Forex - AP

To-Be Indonesia - Freight cost (outbound) - Ocean - DSI

Transaction Dr/Cr GL Account GL Description Cost Object Amount
SAP Remarks

Expense Accrual Dr 70003619 Prov Transport Exp 142.561
Standard Expense Accrual Cr 34000919 Prov Accrued Other

142.561

Expense Accrual Reversal Dr 34000919 Prov Accrued Other

                          142.561

Standard Expense Accrual Reversal (Automated - when actualized) Cr 70003619 Prov Transport Exp - 142.561

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Page 124 of 247 Table 3.50 - ID Export Levy To-be Indonesia - Export Levy

Transaction Dr/Cr GL Account GL Description Cost Object Amount
SAP Remarks

Expense Settlement Dr 70001100 Export Tax Expense Profit Segment 96.046.000
Standard Expense Settlement Cr 32001000 Other Payable

96.046.000

Payment to Vendor Dr 32001000 Other Payable

                     96.046.000

Cr 10271022 Bank Out - 96.046.000

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Page 125 of 247 Table 3.51 - ID Export Tax To-be Indonesia - Export Tax

Transaction Dr/Cr GL Account GL Description Cost Object Amount
SAP Remarks

Expense Settlement Dr 70001100 Export Tax Expense Profit Segment 22.511.000
Standard Expense Settlement Cr 35000800 Government Payable

22.511.000

Payment to Vendor Dr 35000800 Government Payable

                     22.511.000

Cr 10271022 Bank Out - 22.511.000

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Page 126 of 247 3.3 Non-Standard Settlements (Washout, Circle, and Strings) for Singapore & Destination Offices) 3.3.1 Highlight Key Business Requirements Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-276 Ability to configure circle settlements - Configure validation rules that block users from executing circles if rules are not matched - Support different validation rules for each settlement type Fit ACM offering ACM-277 Ability to process circle settlements: - Capture both paper and physical circle out scenarios: * Handle GAR in any position in the circle * Enter reference price and issue credit/debit notes based on price differences * For physical circles, capture actual BL quantity and settle based on that * For paper circles, settle based on contract quantity - Process Features: * Include trade date on every pricing for tax purposes * Process zero-value invoices * Partial non-standard settlement for contract splits with multiple parcel deliveries * Automated reversal for non- standard settlement with payment events * Flexible management of different trading origination - Handle circle settlements involving multiple counterparties: * Provide proper position tracking * Manage financial settlement processes * Support European-specific documentation requirements Fit Standard Solution Behavior ACM-278 Ability to configure document bypass: - Configure validation rules that block users from executing Doc Bypass if rules are not matched - Support different validation rules for each settlement type Gap Strings solution ACM-279 In a Document bypass, the supplier (first on the chain) will always invoice to the receiver (last in the chain). There may be remaining settlement with the different individual counterparties.
Gap Strings solution

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Page 127 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution In cases where there are a long strings that includes a circleout, circlouts will always be performed first, shortening the string
For Document bypass (DBP), client will take always either: - supplier price as the reference price for settlement, (first price in the chain). - receiver price as the reference price, (last price in the chain).
In DBP scenarios, settlement is done based on actual quantity, and settlement splits 98/99% occur.
GAI could fall in the beginning, middle or end of the chain. GAI at begin of chain (shipper). Invoice 98/99% with receiver (last in the string) at string reference priceBL quantity. Net 98/99% with contractual counterparty at (agreed price - string price)BL quantity. Net 1/2% with contractual counterparty at contractual price/FOSFA*outturn quantity.

GAI at middle of chain. Issue debit/credit note to contractual counterparty at actual BL quantity(reference price - contractual price)98/99%. Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2%

GAI at end of chain. Invoice received from shipper (first in the string) for 98/99% at reference string priceBL quantity. GAI will invoice the contractual counterparty for difference in price98/99% (if any). Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2% ACM-280 Ability to manage doc-in-collection: - Manage agreements between GAR Singapore and counterparties - Track contract-specific details (volume, agreed prices) - Standardize documentation and Gap Back to back pegging can be utilized. Strings Doc-in-Col

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Page 128 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution terms without physical movement - Automate generation and exchange of physical invoices - Process payments between adjacent parties - Mimic physical settlements without physical product movement - Eliminate need for outturn settlement calculations - Document completion of paper settlement processes ACM-283 Ability to manage specialized business models - GAR USA Washout Model: * Support specialized washout model where: * Products are sold back to GAI on paper at the same initial price * Price recalculation occurs based on actual sales to end customers * Credit/debit notes are generated as needed.

This is related to * Strings * Documents in collection (LRD) Gap Enhancement to be done based on req ACM-325 Ability to configure washouts: - Support washout (matching) of buy and sell trades with same counterparty: * No underlying movement * Settlement based on contract quantity * Applies to all incoterms * Settlement split of 99/98% not applicable - Configure validation rules that block users from executing washouts if rules are not matched - Support different validation rules for each settlement type Fit Washout, Non Std settlement. Standard ACM Functionality. ACM-326 Ability to process washouts: - Include trade date on every pricing for tax purposes - Process zero-value invoices - Partial non-standard settlement for contract splits with multiple parcel deliveries - Automated reversal for non- standard settlement with payment events - Flexible management of different trading origination (strategy and marketing teams) - Ability to review and update non- standard settlement contract details - Support specifically for physical palm trading - Configure palm-specific settlement Fit Washout, Non Std settlement. Standard ACM Functionality.

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Page 129 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution rules - Handle local documentation requirements - Ensure system properly distinguishes product types - Prevent washout configuration for soybean products ACM-466 Ability to handle Paper Trade processing for FOB PKPG and CDSBO GAI operations, including creation and confirmation workflows. Paper Trade is referring to Physical Non-Standard Settlement including LRD Washout. Gap Standard feature in Commodity Risk Management ACM-545 Ability to make string price available after Bill of Lading (BL) generation Gap DocByPass solution via Strings Work Center ACM-546 Ability for trade operations to agree to string price establishment and communicate pricing via email to trade ops team - Traders are only informed if is outside the agreed counterparty master list . Need credit risk control approval Gap DocByPass solution via Strings Work Center ACM-547 Ability to determine and establish the specific point/location where string reference price and location updates need to be shown in the process Gap DocByPass solution via Strings Work Center ACM-548 Ability to establish string number at LDC level and prompt for string number and reference price during settlement process - New String Workcenter Solution Gap DocByPass solution via Strings Work Center ACM-550 Ability to navigate from contract to LDC to string workcenter for input of string details or access string workcenter through separate transaction referencing the string workcenter screen Gap DocByPass solution via Strings Work Center ACM-555 Ability to create string numbers through automated generation process for linking purposes Gap DocByPass solution via Strings Work Center ACM-557 Ability to show full string information in final invoice including document bypass details to ensure complete visibility of all parties involved Gap DocByPass solution via Strings Work Center ACM-562 Ability to support sequential billing process where A bills B and B bills C, with C being aware of purchase from A - back-to-back scenarios similar to current paper module functionality in ENDUR system Gap To be included with DBP solution

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Page 130 of 247 Req. No Business Requirement Requirement Analysis (Fit/Gap) Solution ACM-716 Ability to process washout invoices with netting functionality using washout ID Fit ACM Washouts are always traceable back to the Contract. ACM-929 Ability to validate currency code consistency across selected contracts during Washout or Circle creation/matching, blocking the action when mismatched currencies are detected, and providing clear error messages to users Gap AA: custom enhancement for FX validations to be applied

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Page 131 of 247 3.3.2 Business Process Flow This section provides the process flow diagram at BPH L4 with the detail information for each of the process steps.

3.3.2.1 Create Non-Standard Settlements for Washout

Figure 3.35 – Create Non-Standard Settlement for Washout Table 3.52 – Create Non-Standard Settlement Activity Role Transaction Code/Fiori App ID Description Create Non- Standard Settlement (Washout) Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS In this screen, you can find: 1. Create 3rd Party Contract Washout 2. Create Circle 3. Display Washout/Circle Create 3rd Party Contract Washout Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS Select this for Washout Enter Selection Criteria Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS Filter Specific Settlement Group. Additional Selection Criteria e.g. Group Year, Group Status, Settlement, Created on, Settlement Created by. Enter Washout Details Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS • Anchor Price • Payment Terms Enter Quantity Details for Washout Purchase Contract Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS

Enter Quantity Details for Washout Sales Contract Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS

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Page 132 of 247 3.3.2.2 Create Non-Standard Settlements for Circle

Figure 3.36 – Create Non-Standard Settlement for Circle Table 3.53 – Create Non-Standard Settlement Activity Role Transaction Code/Fiori App ID Description Create Non- Standard Settlement (Circle) Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS In this screen, you can find: 1. Create 3rd Party Contract Washout 2. Create Circle 3. Display Washout/Circle Create Circle Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS Select this for Circle
Enter Selection Criteria Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS Filter Specific Settlement Group. Additional Selection Criteria e.g. Group Year, Group Status, Settlement, Created on, Settlement Created by. Enter Circle Details Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS • Reference Price • Anchor Price • Payment Terms Enter Quantity Details for Circle Purchase Contract Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS

Enter Quantity Details for Circle Sales Contract Back Office Create Non-Standard Settlement/ Fiori App ID: /ACCGO/STL_NS

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Page 133 of 247 3.3.2.3 Maintain Document By-Pass (Start)

Figure 3.37 – Maintain Document By-Pass (Start) Table 3.54 – Maintain Document By-Pass (Start) Process Steps Role Transaction Code/Fiori App ID Description Create Agricultural Trading (3rd Party Sales) Contract
(Refer to Section 3.2.2.1 Create Agricultural Trading Contract on Trade Capture Blueprint)

Approve Agricultural Trading (3rd Party Sales) Contract
(Refer to Section 3.2.2.3 Approve Agricultural Trading Contract on Trade Capture Blueprint)

Capture Document ByPass Details on Strings Workcenter Trader (ACM) Strings Work Center Document ByPass (Start) Agreement Timing can be after Approval, after Nomination, or After LDC. Create Nomination (Refer to Section 3.1.2.1 Create Nomination on Delivery Planning & Execution Blueprint)

Maintain Load Data Capture for 3rd Party (Refer to Section 3.2.2.1 Create Nomination on Delivery Planning & Execution Blueprint) First Invoice Generation Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Auto-Fetch Threshold from Contract, Counterparty B, and Reference Price Price Difference Invoice Generation Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Generates Another Invoice for Delta Amount to Initial Counterparty A Perform Final Outturn Settlement with Initial Counterparty A Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center If the value of the outturn settlement from GAR to Counterparty A is positive, then Debit Note is issued, vice versa for negative (Credit Note)

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Page 134 of 247 3.3.2.4 Maintain Document By-Pass (Mid)

Figure 3.38 – Maintain Document By-Pass (Mid) Table 3.55 – Maintain Document By-Pass (Mid) Process Steps Role Transaction Code/Fiori App ID Description Create Agricultural Trading (3rd Party Sales and 3rd Party Purchase) Contract
(Refer to Section 3.2.2.1 Create Agricultural Trading Contract on Trade Capture Blueprint)

Approve Agricultural Trading (3rd Party Sales and 3rd Party Purchase) Contract
(Refer to Section 3.2.2.3 Approve Agricultural Trading Contract on Trade Capture Blueprint)

Capture Document ByPass Details on Strings Workcenter Trader (ACM) Strings Work Center Document ByPass (Mid) Agreement Timing should be before Nomination Create Nomination (Refer to Section 3.1.2.1 Create Nomination on Delivery Planning & Execution Blueprint)

Maintain Load Data Capture for 3rd Party (Refer to Section 3.2.2.1 Create Nomination on Delivery Planning & Execution Blueprint) Create, Release, and Approve (Refer to Section 3.1.2 Settlement Creation, Adjustment & Approval on Settlement & Invoicing Blueprint)

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Page 135 of 247 Process Steps Role Transaction Code/Fiori App ID Description Settlement for Purchase Contract Create, Release, and Approve for Sales Contract (Refer to Section 3.1.2 Settlement Creation, Adjustment & Approval on Settlement & Invoicing Blueprint) Perform Final Outturn Settlement with Initial Counterparty A Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center If the value of the outturn settlement from GAR to Counterparty A is positive, then Debit Note is issued, vice versa for negative (Credit Note)

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Page 136 of 247 3.3.2.5 Maintain Document By-Pass (End)

Figure 3.39 – Maintain Document By-Pass (End) Table 3.56 – Maintain Document By-Pass (End) Process Steps Role Transaction Code/Fiori App ID Description Create Agricultural Trading (3rd Party Purchase) Contract
(Refer to Section 3.2.2.1 Create Agricultural Trading Contract on Trade Capture Blueprint)

Approve Agricultural Trading (3rd Party Purchase) Contract
(Refer to Section 3.2.2.3 Approve Agricultural Trading Contract on Trade Capture Blueprint)

Capture Document ByPass Details on Strings Workcenter Trader (ACM) Strings Work Center Document ByPass (End) Agreement Timing can be after Approval, after Nomination, or After LDC. Create Nomination (Refer to Section 3.1.2.1 Create Nomination on Delivery Planning & Execution Blueprint)

Maintain Load Data Capture for 3rd Party (Refer to Section 3.2.2.1 Create Nomination on Delivery Planning & Execution Blueprint) First Invoice Generation Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center Auto-Fetch Threshold from Contract, Counterparty B, and Reference Price Perform Final Outturn Settlement with Initial Counterparty A Back Office (ACM) /ACCGO/STL_WC Fiori Tiles: Settlement Work Center If the value of the outturn settlement from GAR to Counterparty A is positive, then Debit Note is issued, vice versa for negative (Credit Note)

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Page 137 of 247 3.3.3 Solutioning 3.3.3.1 Washouts A washout refers to a process where two parties involved in a contract agree to offset or cancel their contractual obligations without physical delivery of the underlying commodities. It is a financial settlement method used to nullify the contractual positions between the buyer and the seller.

A washout typically occurs when both parties involved in a transaction realize that it is more cost- effective or convenient to settle their positions financially rather than physically delivering or receiving the commodities. This could be due to various reasons such as changes in market conditions, logistical challenges, or adjustments in business strategies.

During a washout, the buyer and seller agree on a mutually acceptable price at which their positions will be settled. The difference between the original contract price and the agreed- upon settlement price is calculated, and the party owing money pays the difference to the other party. The settlement amount is typically based on the prevailing market prices or an agreed-upon reference price.

By opting for a washout, the parties involved can avoid the physical movement, storage, and associated costs and risks of handling the commodities. It provides flexibility and allows for efficient risk management and position adjustments in response to market changes.

Washouts are commonly used in the industry to manage contractual positions, especially in situations where both parties find it advantageous to settle financially rather than fulfilling the original contractual terms. It provides a means for parties to mitigate risk, adjust their positions, and maintain financial stability in their trading activities.

Figure 3.40 – Washouts Washout transactions are common industry practices. They are so called Non-standard settlements. One or several purchases of the same soft commodity material are made from one counterparty. In the same time period several sales are made of the very same soft commodity to the same counterparty the purchases are made from. There are additional criteria which define the “matching” for washout identification.

Both counterparties agree to not execute the logistics, but “wash” the contracts. Any equity dues are being determined, and the financial differences are settled either as a credit or debit.

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Exception processing, specifically washout transactions, are common industry practices used for non- standard settlements. In a washout transaction, an Agri-company makes one or multiple purchases of the same soft commodity material from a specific counterparty. During the same time period, the Agri- company also makes several sales of the same soft commodity to the same counterparty from whom the purchases were made.

To identify a washout, specific criteria are used to determine the "matching" between the purchases and sales. Both counterparties involved in the transaction agree not to execute the logistics associated with the contracts but instead "wash" the contracts.

In the washout process, any equity dues between the counterparties are determined, and financial differences arising from the transaction are settled either as a credit or debit. This ensures that the financial aspects of the washout are appropriately resolved between the parties involved.

Washout transactions provide a mechanism for counterparties to consolidate their purchases and sales of the same soft commodity, streamlining the process and facilitating efficient settlement of financial obligations.

Figure 3.41 – Washouts In the scenario where there are a purchase and sales contract with another Agricultural company for the same commodity within a similar time frame, the option of a washout exists. The purpose of a washout is to reconcile the transactions and generate a debit or credit to account for any differences due between the parties involved.

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Figure 3.42 – GAR Washouts Illustrative Walkthrough The process for executing a washout is as follows: 1. Ensure that there is both a purchase and sales contract in place. 2. Utilize a designated work center specifically designed for washout transactions. 3. Initiate the washout process, which allows for flexibility in matching multiple purchases to multiple sales, one-to-many, many-to-one, or one-to-many scenarios. 4. As the washout is generated, it creates a unique washout ID, along with a corresponding washout application document. 5. The settlement document is automatically generated as part of the washout process. 6. Finalize the washout by going through the settlement process, including the release and approval stages. 7. Depending on the specifics of the transaction, the settlements may result in a debit or credit entry to account for the difference between the purchases and sales.

Figure 3.43 – Washouts 3.3.3.2 Circles Circles refer to a specific type of transaction that involves multiple parties in a washout process. In a circle, several counterparties come together to mutually agree on canceling or offsetting their contractual obligations with each other.

The purpose of forming a circle is to simplify the settlement process and reduce the number of individual washout transactions between counterparties. Instead of each party having separate washout agreements with every other party, they participate in a collective agreement where all parties involved agree to offset their positions based on a common settlement price.

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Page 140 of 247 Circles are particularly useful when there are multiple parties with interconnected contractual relationships. By forming a circle, these parties can streamline the washout process and settle their positions more efficiently. This approach reduces administrative complexity, minimizes transaction costs, and facilitates a more coordinated and synchronized settlement among the participating counterparties.

Circles are commonly used in the agricultural industry when there are complex trading networks or situations where multiple parties have interdependent contractual relationships. By pooling their positions and reaching a mutual agreement on the settlement, the parties can effectively manage their risk exposure, simplify administrative processes, and enhance overall trading efficiency.

Figure 3.44 – Circles There are additional criteria which define the "matching" for circle identification. Both counter parties agree NOT to execute the logistics. Any equity dues are being determined, and the financial differences are settled either as a credit or debit between the different parties involved.

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Figure 3.45 – Circles In situations where multiple counterparties are involved, an additional step is required to reach a negotiated price that all parties agree upon. This negotiated price is then entered into the work center, which triggers the automatic generation of necessary documents.

Figure 3.46 – GAR Circle Illustrative Walkthrough

Here is a simplified version of the process: 1. Prerequisite: Ensure you have both a purchase contract and a sales contract with the respective counterparties. 2. Utilize the same work center, but navigate to a different node specifically designed for this scenario. This node enables the creation of a circle ID in the background, which represents the agreement among all parties involved. 3. Input the negotiated price into the work center, reflecting the mutually agreed-upon value. 4. As you proceed, the work center generates the required documents automatically. This includes an application document in the background, which captures the details of the transaction. 5. In this particular case, two separate settlement documents are created-one for the purchase and one for the sale. These documents outline the financial aspects of the transaction.

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Page 142 of 247 6. Finalize the process by going through the settlement process, releasing the settlement. This step results in the creation of invoices that account for the debit and credit adjustments necessary to align with the negotiated price.

Figure 3.47 – Circles

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Page 143 of 247 3.3.3.3 Journal Postings for Non-Standard Settlements (3rd Party)

Table 3.57 - Non-Standard Settlement for 3rd Party Transaction Dr/Cr GL Account GL Description MT Amount
Notes

Customer Billing (Provisional billing based on predetermined percentage) Dr Account Receivables 5.000.000
Custom 1) In standard for Sales Origin Scenario
Revenue Recognition step doesn’t post
to COGS 2) On revenue recognition the given accounting entry is required (custom) 3) CIF Rotterdam, revenue should be on 100% but the billing to customer will be at 98% for Lauric and 99% for Palm based on FOSFA ruling. To discuss if there is any feature to split the documents
Cr Revenue 1.000,00
- 5.000.000

Revenue Recognition Dr COGS 2.000.000
Cr GI NYB (Goods Issue Not-yet- Billed) 1.000,00
- 2.000.000

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Cr Accounts Receivable - 4.500.000

Customer Billing (Final billing - Outturn based on the final quantity and quality) Dr Account Receivables 25.000
*This should be under Settlement Adjustment. To confirm Cr Revenue 1.005,00
- 25.000

(1005mt based on final report)

*Applicable to CIF term

Dr Revenue
995,00
25.000
*Requirement from Indo, if counter party bill GAI for the outturn, we have to capture under COGS (only our own documents be able to capture in Revenue).

Cr Account Receivables - 25.000

(995mt based on final report)

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Transaction Dr/Cr GL Account GL Description MT Amount
Notes
Final Payment
Receipt Dr Bank Balance 525.000
Standard FI Cr Bank Incoming - 525.000

Dr Bank Balance 475.000
Standard FI

Cr Bank Incoming - 475.000

Clearing Final Incoming Dr Bank Incoming 525.000
Standard FI Cr Accounts Receivable - 525.000

Dr Bank Incoming 475.000
Standard FI

Cr Accounts Receivable - 475.000

Washout/ circle/ Price Difference (Gain) Dr AP/AR 10.000 *If the tag to purchase, will post to AP (vice versa). Cr COGS - 10.000

Washout/ circle/ Price Difference (Loss) Dr COGS 10.000 *If the tag to purchase, will post to AP (vice versa). Cr AP/AR - 10.000

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Page 145 of 247 3.3.3.4 Journal Postings for Non-Standard Settlements (Intercompany)

Table 3.58 - Non-Standard Settlement for Intercompany

Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

VF01 Dr

Account Receivables 5.000.000 Cr

Revenue (5.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

Purchase Invoice Dr

GR/IR 5.000.000 Cr

Account Payables (5.000.000)

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Transaction (Seller Side) Dr/Cr GL Account GL Description Amount Seller’s Book Notes

Revenue Recognition Dr

COGS 2.000.000 Cr

Inventory - NYB (2.000.000)

Transaction (Buyer Side) Dr/Cr GL Account GL Description Amount Buyer’s Book Notes

*If the tag to purchase, will post to AP (vice versa). Washout/ circle/ Price Difference (Gain) Dr

AP/AR 10.000,00 Cr

COGS - 10.000,00

Washout/ circle/ Price Difference (Loss) Dr

COGS 10.000,00

Cr

AP/AR - 10.000,00

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Page 147 of 247 3.3.3.5 Strings Work Center “Strings Workcenter" is a BTP application that automates and tracks the document bypass process tasks via BAPI/API calls. 1. Contract to have an additional field of threshold % (Can be added at the String WC too if it is expected to be changed frequently). This would flow to Settlements and leverage the settlement threshold % functionality while generating the 1st Invoice (prov inv).
2. String WC: User enters the BL or contract or delivery, selects the row, provides the alternate Partner, reference price. 3. Settlement needs to be done post Load Event and before Unload event. 4. Enhancement at Settlement – User field to select for a provisional settlement relevant to String as either 1st Invoice or the Price difference Invoice with Validations in place. 5. For 1st Invoice, Using BadIs 6. BAdI: Partner Determination / BAdI: Enhancements for Partner Changes change the Partner to Alternate partner 7. BAdI to ensure fetch price maintained in the Strings WC. 8. For Price difference Invoice, generating the delta Invoice for the original partner and contract negotiated price. 9. Post LDC unload event, perform the settlement to generate: 10. Final Invoice having Outturn calculations. 11. All the Invoice to have the String relevant info in the form output.

Figure 3.48 - Document By-Pass Simplified

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Page 148 of 247 3.3.3.6 Document By-Pass (Start) 1. Trader creates Sales contract with negotiated price with Counterparty A. Threshold % is provided. 2. Post the load event of LDC, the related stakeholders viz. Company A, GAR & Company B agree for Document ByPass. 3. Once confirmed, the details like Alternate Partner (company B), Reference price and Strings confirmation date are updated for the shipment in the Strings Workcentre. DBP # is generated and attached to the contract. 4. Settlement is performed post load event. During the settlement, if the delivery/contract is having a DBP number, user can select if: 5. 1st Invoice is to be generated – if this option is selected, system automatically fetches the Threshold % from Contract, Alternate Partner (company B) and reference price from Strings WorkCentre. 6. Price difference Invoice – if this option is selected, system generates another invoice for the delta amount to initial counterparty (company A) based on the price difference between reference price and negotiated price at Contract. 7. LDC unload event commences and the quality and analysis details are updated. 8. Final Outturn settlement is performed with the initial counterparty (company A). If the value of the outturn settlement from GAR to Company A is positive, then Debit Note is issued (Company A needs pay to GAR), and vice versa if it is negative (Credit Note). 9. Invoices are sent with DBP details for all the settlements to the relevant stakeholders. Please note that Document By-Pass is still in conceptual mode and solution may change after practicality of the artifact is presented and reviewed during detailed design discussion.

3.3.3.7 Document By-Pass (Mid) 1. Trader creates Purchase contract with negotiated price with Counterparty A. Threshold % is provided. 2. Trader creates Sales contract with negotiated price with Counterparty B. Threshold % is provided
3. Post the load event of LDC, the related stakeholders viz. Company A, GAR & Company B agree for Document ByPass. 4. Once confirmed, the details like Alternate Partner (company B), Reference price and Strings confirmation date are updated for the shipment in the Strings Workcentre. DBP # is generated and attached to the contracts. 5. 1st LDC & Settlement needs to be created based on the quantity and quality details provided from the Purchase side. This will be finally settled with the outturn calculations included.
6. 2nd LDC & Settlement needs to be created based on the quantity and quality details provided from the Sales side. This will be finally settled with the outturn calculations included.
7. Strings Workcentre will display both the contracts linked with the common DBP ID for future reference. 8. Invoices are sent with DBP details for all the settlements to the relevant stakeholders. Please note that Document By-Pass is still in conceptual mode and solution may change after practicality of the artifact is presented and reviewed during detailed design discussion.

3.3.3.8 Document By-Pass (End) 1. Trader creates Purchase contract with reference(negotiated) price with Counterparty A. Threshold % is provided. 2. Post the load event of LDC, the related stakeholders viz. Company A, GAR & Company B agree for Document ByPass. 3. Once confirmed, the details like Alternate Partner (company B), Reference price and Strings confirmation date are updated for the shipment in the Strings Workcentre. DBP # is generated and attached to the contract.

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Page 149 of 247 4. Settlement is performed post load event. During the settlement, if the delivery/contract is having a DBP number, user can select if: 5. 1st Invoice is to be generated – if this option is selected, system automatically fetches the Threshold %, Initial Partner (company A) and negotiated price from Contract. 6. LDC unload event commences and the quality and analysis details are updated. 7. Final Outturn settlement is performed with the alternate counterparty (company B). The price fetched is the reference price from Strings WC and delta is calculated from the earlier generated provisional settlement. If the value of the outturn settlement from Company B to GAR is positive, then Credit Note is issued (GAR needs pay to Company B), and vice versa if it is negative (Debit Note). 8. Invoices are sent with DBP details for all the settlements to the relevant stakeholders.

Please note that Document By-Pass is still in conceptual mode and solution may change after practicality of the artifact is presented and reviewed during detailed design discussion. 3.3.3.9 Outturn Settlements Outturn settlements are common for the Vessel scenarios. Outturn Settlement happens after unload event. Outturn amount depends on but is not limited to: • Quality assessment – Standard DPQS Functionality to be used. • Half Costs – Lump sum amount on the overall delivery. This is negotiable. This is mandatory and 0 value is allowed. • Late days – This is not limited to DBP or Final Invoice only. This can be added for Initial/provisional Invoice for regular scenarios (FOB Sales – we charge for Late, CIF we deduct. Opposite for the Purchase cycle i.e. FOB Purchase, we deduct while CIF Purchase we charge). • The %age comes from FOSFA or PORAM, but the final Late days fees should still be negotiable. Expectation is that system should propose the amount which can be modified by the user based on negotiations during settlements. • Additional DOBI/COLOR/PV fee can be added/charged to the counterparty later.

Figure 3.49 - Outturn Settlements at DBP Start

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Figure 3.50 - Outturn Settlements at DBP Mid

Figure 3.51 - Outturn Settlements at DBP End 3.3.3.10 Key Development Required Enhancements 1. At contract – to add the threshold % (payment term % age) [change is actually for the Initial & Outturn Settlement calculations and is applicable for vessel scenarios including DBP] 2. At Settlements - field to showcase DBP number, select 1st Invoice and/or Price difference Invoice. 3. Invoice – At print output form to contain the DBP information (Alternate Counterparty, DBP confirmation date, Reference Price (not a comprehensive list). For more counterparties in the DBP user can provide those details in Strings Workcentre to be printed in the Bill output)

Report/BTP Application 1. Strings Workcentre – To update the details for a BL/Delivery/Contract, like • Alternate Partner • Reference (DBP) Price • Date for String Confirmation This will generate a DBP number that can be viewed and referenced.

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Page 151 of 247 3.3.3.11 Potential Future Solution 1. ACM Product team is currently developing strings solution native to ACM. 2. Timelines are not yet confirmed for the solution details. 3. Proposed strings solution is catering to the following topics (not exhaustive list) • Strings (Including Circles & Washout) • Multiple Buy/Sell (MBS, DocInCollection) • Strings based on Paper Trade • Strings based on Physical Trade • Strings with Back-to-Back commodity settlements • Outturn/ Quality settlements • Composite Strings, Super Strings, Cascading Strings • String with more than 3 parties involved 4. Once this solution details are confirmed, SAP recommendations are to utilize the standard solution as it enhances future scalability options. SAP Project team to work with product team and ensure GAR’s requirement are registered and catered in the standard strings solution. Therefore, the other solution discussion will be treated as a fallback. option in case the standard strings solution does not meets GAR’s.

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Page 152 of 247 4 Country Specific Scenario 4.1 Indonesia Settlement Variations 4.1.1 Purchase 3rd Party Variations Table 4.1 - Purchase 3rd Party Variations (ID) NO Scenario

Sequence 1 Normal DP & Settlement Invoice PO Created DP Request DP Paid GR MIRO 2 Received goods 100% - before DP / Prepayment PAID PO Created DP Request GR DP Paid MIRO 3 Goods Received < DP Amount - before DP / Prepayment PAID PO Created DP Request GR DP Paid MIRO 4 Goods Received > DP Amount - before DP / Prepayment PAID PO Created DP Request GR DP Paid MIRO 5 Goods Received < DP ® Closed Contract & Pinalty QTY Klaim + Premium Quality PO Created DP Request DP Paid GR MIRO Separate claim billing 6 Goods Received < DP ® Closed Contract & Pinalty QTY Klaim
PO Created DP Request DP Paid GR MIRO Separate claim billing 7 Purchase Multiple DP with GR after First DP (OTP) - partial FP PO Created DP Request DP Paid GR MIRO 8 Received goods 100% - before DP / Prepayment PAID & Pinalty QTY Klaim PO Created DP Request GR DP Paid MIRO Separate claim billing 9 DP without PO, GR and MIRO via PO DP Request PO Created GR DP Paid MIRO

4.1.1.1 Normal DP & Settlement Invoice For Normal DP & Settlement Invoice scenario, Goods Receipt is expected to be done after the Downpayment is paid. The first tax invoice receipt is assumed of the exact prepayment amount followed by the PPR consumption entry to reverse entire Advance amount.

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Page 153 of 247 4.1.1.2 Received Goods 100% - Before DP / Prepayment PAID For Indonesia, Goods Receipt might happen before Downpayment is paid. The requirement is to allow Goods Receipt before the Downpayment is paid. The first and only tax invoice receipt is assumed of the total Contract QTY amount followed by the PPR consumption entry to reverse entire Advance amount. This will be further discussed in the detailed design discussions.

4.1.1.3 Goods Received < DP Amount – Before DP / Prepayment PAID Similar to Received Goods 100% - Before DP / Prepayment PAID, Goods Receipt might happen before Downpayment is paid. In this case, the first tax invoice receipt is assumed of the LOWER prepayment amount followed by the PPR consumption entry to reverse entire Advance amount. This will be further discussed in the detailed design discussions.

4.1.1.4 Goods Received > DP Amount – Before DP / Prepayment PAID Similar to Received Goods 100% - Before DP / Prepayment PAID, Goods Receipt might happen before Downpayment is paid. In this case, the first tax invoice receipt is assumed of the HIGHER prepayment amount followed by the PPR consumption entry to reverse entire Advance amount. This will be further discussed in the detailed design discussions.

4.1.1.5 Goods Received < DP ® Closed Contract & Pinalty QTY Klaim + Premium Quality Similar to Normal DP & Settlement Invoice scenario, this scenario expects Goods Receipt to be done after the Downpayment is paid. In this case, the first tax invoice receipt is assumed of the LOWER prepayment amount followed by the PPR consumption entry to reverse entire Advance amount.

Additionally, Penalty due to Qty Receipt being lower than the contract tolerance subsequently should trigger a claim process due to qty. On top of that, vendor might charge an extra premium due to superior quality. Expectation is to calculate the net amount based on this adjustment. Claims are explained on section 3.2.3.6 to 3.2.3.8 for Indonesia. This will be further discussed in the detailed design discussions.

4.1.1.6 Goods Received < DP ® Closed Contract & Pinalty QTY Klaim Similar to Normal DP & Settlement Invoice scenario, this scenario expects Goods Receipt to be done after the Downpayment is paid. In this case, the first tax invoice receipt is assumed of the LOWER prepayment amount followed by the PPR consumption entry to reverse entire Advance amount.

Additionally, Penalty due to Qty Receipt being lower than the contract tolerance subsequently should trigger a claim process due to qty. Claims are explained on section 3.2.3.6 to 3.2.3.8 for Indonesia. This will be further discussed in the detailed design discussions.

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Page 154 of 247 4.1.1.7 Purchase Multiple DP with GR after First DP (OTP) – Partial FP Similar to Normal DP & Settlement Invoice scenario, Goods Receipt is expected to be done after the FIRST Downpayment is paid. The first partial tax invoice receipt is assumed of the exact partial prepayment amount followed by the PPR consumption entry to reverse entire Advance amount. The following partial tax invoice receipt is assumed of the exact partial prepayment amount as well. This will be further discussed in the detailed design discussions.

4.1.1.8 Received Goods 100% - Before DP / Prepayment PAID & Pinalty QTY Klaim Similar to Received Goods 100% - Before DP / Prepayment PAID, Goods Receipt might happen before Downpayment is paid. Additionally, Penalty due to Qty Receipt being lower than the contract tolerance subsequently should trigger a claim process due to qty. Claims are explained on section 3.2.3.6 to 3.2.3.8 for Indonesia. This will be further discussed in the detailed design discussions.

4.1.1.9 DP without PO, GR, and MIRO via PO Unlike any other cases above, there might be a scenario where a Downpayment Deposit is made upfront to a certain vendor as a lump sum amount. Later, when a contract is created with the same vendor, Goods Receipt might happen before Downpayment is paid. The requirement is to allow Goods Receipt before the Downpayment is paid AND to consume the lump sum downpayment deposit amount partially based on the downpayment request amount. This will be further discussed in the detailed design discussions. 4.1.2 Sales 3rd Party Variations Table 4.2 - Sales 3rd Party Variations (ID) NO Scenario Sequence 1 DP 90 % (DP < GI or billing) SC DP Billing SO DO GI Billing

2 DP 100 % with claim to BPDP SC DP Billing SO DO GI Billing

Accrual BPDP (SD) Billing BPDP (SD) 3 Multiple DP, GI and Billing SC DP Billing SO DO GI Billing

4 DP 100 %, with claim to customer SC DP Billing SO DO GI Billing

Separate billing

5 Full credit, with return scenario SC DP Billing SO DO GI Billing Good Return Credit note

6 DP 100%, and reverse DP received, create new DP after Goods issue SC DP Billing SO DO GI Billing

7 DP 100% for PK Shell / EFB oil (upstream) SC DP Billing SO DO GI Billing

Note: This will be further discussed in the detailed design discussions. Below are the details of the journal postings.

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Page 155 of 247 4.1.2.1 DP 90 % (DP < GI or billing) Table 4.3 - DP 90% (DP < GI or Billing) Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

Goods loaded GI NYB (Goods Issue Not-yet- Billed) 1.900.000
Standard (For Destination Scenario with Governing Weight Destination), Movement Type: 687 - Inventory In Transit to be renamed by Goods Issue Not yet Billed

Inventory - 1.900.000

Goods Unloaded Standard: No good movement generated- N/A

Customer Billing Dr Account Receivables 5.550.000
Standard : 1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom) Cr Revenue - 5.000.000
Cr

VAT Out (Clearing) - 550.000

Revenue Recognition Dr COGS 2.000.000
Custom: 1) The COGS account should be debited with actual unloaded qty at destination.This Cr GI NYB (Goods Issue Not-yet- Billed) - 2.000.000

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Page 156 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes
The first entry with actual unloaded Qty requires enhancement for the first entry and also second entry to recognize the Gain/Loss to a separate P& L account with offset to Inventory NYB 2) The COGS and Inventory -NYB should be posted with Material price on the actual loading date or actual goods issue date and not with the Billing date- Enhancement

Gain/loss Dr GI NYB (Goods Issue Not-yet- Billed) 100.000
Cr Gain on Sales (COGS Clearing Account) - 100.000
Second entry to recognize Gain/Loss to P&L account

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Dr

VAT Out 495.000
Cr Accounts Receivable 4.995.000

Invoice List
(Accounting Doc 2) Dr

VAT Out (Clearing) 550.000
Custom Program: Transfer of VAT clearing to actual VAT Output account to be posted after the Revenue Recognition entry Cr

VAT Out - 495.000
Cr VAT Out - 55.000

Final Payment
Receipt Dr Bank Balance 555.000
Standard FI Cr

Bank Incoming - 555.000

Clearing Final Incoming Dr Bank Incoming 555.000
Standard FI Cr Accounts Receivable - 555.000

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Page 157 of 247 4.1.2.2 DP 100 % with claim to BPDP Table 4.4 - DP 100 % with claim to BPDP Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

Goods loaded Dr GI NYB (Goods Issue Not-yet-Billed) 1.900.000
Standard (For Destination Scenario with Governing Weight Destination), Movement Type: 687 - Inventory In Transit to be renamed by Goods Issue Not yet Billed Cr Inventory - 1.900.000

Goods Unloaded Standard: No good movement generated- N/A

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Page 158 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes

Customer Billing Dr Account Receivables 5.550.000
Standard : 1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom) Cr Revenue - 5.000.000
Cr VAT Out (Clearing) - 550.000

Revenue Recognition Dr COGS 2.000.000
Custom: 1) The COGS account should be debited with actual unloaded qty at destination.This requires enhancement for the first entry and also second entry to recognize the Gain/Loss to a separate P& L account with offset to Inventory NYB 2) The COGS and Inventory -NYB should be posted with Material price on the actual loading date or actual goods issue date and not with the Billing date- Enhancement Cr GI NYB (Goods Issue Not-yet-Billed) - 2.000.000
The first entry with actual unloaded Qty

Gain/loss Dr GI NYB (Goods Issue Not-yet-Billed) 100.000
Cr Gain on Sales (COGS Clearing Account) - 100.000
Second entry to recognize Gain/Loss to P&L account

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000
Custom: Reversal of advance to be posted alongwith the Revenue Recognition entry Dr

VAT Out 495.000
Cr Accounts Receivable 4.995.000

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Page 159 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes
Invoice List
(Accounting Doc 2) Dr VAT Out (Clearing) 550.000
Custom Program: Transfer of VAT clearing to actual VAT Output account
to be posted alongwith the Revenue Recognition entry Cr

VAT Out - 495.000
Cr VAT Out - 55.000

Final Payment
Receipt Dr Bank Balance 555.000
Standard FI Cr Bank Incoming - 555.000

Clearing Final Incoming Dr Bank Incoming 555.000
Standard FI Cr Accounts Receivable - 555.000

BPDP Accrual and actual billing amount is not same, since amount billed is the amount approved by Government. This is currently happening in SD module. The requirement is to provide the data from ACM to SD module to generate accruals and billing

No posting in ACM side

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Page 160 of 247 4.1.2.3 Multiple DP, GI and Billing Table 4.5 - Multiple DP, GI and Billing Transaction Dr/Cr

GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 2.000.000
Standard Cr Bank Incoming - 2.000.000

Noted Item Posting Dr Noted Item - Customer Advance 2.000.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 2.000.000
Standard Cr Customer Advance - 2.000.000

Prepayment
Received Dr

Bank Balance 1.000.000
Standard Cr Bank Incoming - 1.000.000

Noted Item Posting Dr Noted Item - Customer Advance 1.000.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 1.000.000
Standard Cr Customer Advance - 1.000.000

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Page 161 of 247 Transaction Dr/Cr

GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 2.000.000
Standard Cr Bank Incoming - 2.000.000

Noted Item Posting Dr Noted Item - Customer Advance 2.000.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 2.000.000
Standard Cr Customer Advance - 2.000.000

Goods loaded Dr

GI NYB (Goods Issue Not-yet-Billed) 1.000.000
Standard (For Destination Scenario with Governing Weight Destination), Movement Type: 687 - Inventory In Transit to be renamed by Goods Issue Not yet Billed.
Cr Inventory - 1.000.000
Goods loaded Dr GI NYB (Goods Issue Not-yet-Billed) 700.000
Cr Inventory - 700.000
Goods loaded Dr GI NYB (Goods Issue Not-yet-Billed) 300.000
Cr Inventory - 300.000

Customer Billing Dr Account Receivables 2.000.000

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Page 162 of 247 Transaction Dr/Cr

GL Description Amount
Notes
Cr Revenue - 2.000.000
Custom: 1) The COGS account should be debited with actual unloaded qty at destination.This requires enhancement for the first entry and also second entry to recognize the Gain/Loss to a separate P& L account with offset to Inventory NYB 2) The COGS and Inventory -NYB should be posted with Material price on the actual loading date or actual goods issue date and not with the Billing date- Enhancement 3) Goods Issue can be clubbed together to 1 billing. The billing will represent multiple goods issued or multiple LDC Revenue Recognition Dr COGS 750.000
Cr GI NYB (Goods Issue Not-yet-Billed) - 750.000
Customer Billing Dr Account Receivables - 1.000.000

Cr Revenue 1.000.000

Revenue Recognition Dr COGS 350.000
Cr GI NYB (Goods Issue Not-yet-Billed) - 350.000
Customer Billing Dr Account Receivables 2.000.000

Cr Revenue - 2.000.000
Revenue Recognition Dr COGS 750.000
Cr GI NYB (Goods Issue Not-yet-Billed) - 750.000
Gain/loss Cr Inventory - NYB - 150.000
Dr Gain on Sales (COGS Clearing Account) 150.000

Invoice List
(Accounting Doc 1) Dr Customer Advance 2.000.000
Custom:Reversal of advances paid to customer
Dr Customer Advance 1.000.000

Dr Customer Advance 2.000.000

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Page 163 of 247 Transaction Dr/Cr

GL Description Amount
Notes
Cr

Accounts Receivable - 5.000.000

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Page 164 of 247 4.1.2.4 DP 100 %, with claim to customer Table 4.6 - DP 100 %, with claim to customer Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

Goods loaded Dr GI NYB (Goods Issue Not-yet-Billed) 1.900.000

Cr Inventory - 1.900.000

Goods Unloaded

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Page 165 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes
Customer Billing Dr Account Receivables 5.550.000
Standard : 1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom) Cr Revenue - 5.000.000
Cr VAT Out (Clearing) - 550.000

Revenue Recognition Dr COGS 2.000.000
Custom: 1) The COGS account should be debited with actual unloaded qty at destination.This requires enhancement for the first entry and also second entry to recognize the Gain/Loss to a separate P& L account with offset to Inventory NYB 2) The COGS and Inventory -NYB should be posted with Material price on the actual loading date or actual goods issue date and not with the Billing date- Enhancement Cr GI NYB (Goods Issue Not-yet-Billed) - 2.000.000
The first entry with actual unloaded Qty

Gain/loss Dr Inventory - NYB 100.000
Cr Gain on Sales (COGS Clearing Account) - 100.000
Second entry to recognize Gain/Loss to P&L account

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000

Dr VAT Out 495.000

Cr Accounts Receivable 4.995.000

Dr VAT Out (Clearing) 550.000

Cr VAT Out - 495.000

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Page 166 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes
Invoice List
(Accounting Doc 2) Cr VAT Out - 55.000

Final Payment
Receipt Dr Bank Balance 555.000
Standard FI Cr Bank Incoming - 555.000

Clearing Final Incoming Dr

Bank Incoming 555.000
Standard FI Cr Accounts Receivable - 555.000

Quality claim from Customer

Quality claim from customer using FI posting

Payment to customer

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Page 167 of 247 4.1.2.5 Full credit, with return scenario Table 4.7 - Full credit, with return scenario Transaction Dr/Cr GL Account GL Description Amount
Notes
Goods loaded Dr

GI NYB (Goods Issue Not-yet-Billed) 2.000.000
Custom
Cr Inventory - 2.000.000
In Standard Movement Type: 601 -
COGS Dr Inventory Cr

The COGS account to be replaced by GI-NYB

Goods Unloaded

Standard In standard no goods movement generated during unload

Customer Billing Dr Account Receivables 5.550.000
Standard : 1. VAT posting to VAT Output Clearing A/c (FI) instead of real VAT output account (Custom) Cr Revenue - 5.000.000
Cr VAT Out (Clearing) - 550.000
Revenue Recognition Dr COGS 2.000.000

Cr GI NYB (Goods Issue Not-yet-Billed) - 2.000.000
Custom 1) In standard for Sales Origin Scenario Revenue Recognition step doesn’t post to COGS

2) On revenue recognition the above accounting entry is required (custom)

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Page 168 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes
Facility from ACM to provide goods return mechanism Exact postings to be reversed

Final Payment
Receipt Bank Balance Standard FI

Bank Incoming

Clearing Final Incoming Bank Incoming Standard FI

Accounts Receivable

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Page 169 of 247 4.1.2.6 DP 100%, and reverse DP received, create new DP after Goods issue Table 4.8 - DP 100%, and reverse DP received, create new DP after Goods issue Transaction Dr/Cr GL Account GL Description Amount
Notes
Prepayment
Received Dr Bank Balance 5.550.000
Standard Cr Bank Incoming - 5.550.000

Noted Item Posting Dr Noted Item - Customer Advance 5.000.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 5.550.000
Standard Cr Customer Advance - 5.000.000

Cr

VAT Out - 550.000

Goods loaded GI NYB (Goods Issue Not-yet-Billed) 1.850.000
Custom
Inventory - 1.850.000
In Standard Movement Type: 601 -

COGS Dr

Inventory Cr

The COGS account to be replaced by GI-NYB

Goods Unloaded

Standard In standard no goods movement generated during unload

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Page 170 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes

Customer Billing Dr Account Receivables 5.383.500

Cr Revenue - 4.850.000

Cr

VAT Out (Clearing) - 533.500

Revenue Recognition Dr COGS 1.850.000

Cr GI NYB (Goods Issue Not-yet-Billed) - 1.850.000

The first entry with actual unloaded Qty

Clear DP Dr

Customer Advance 5.000.000

Cr Account Receivables - 5.383.500

Dr

VAT Out 550.000

Cr Account Receivables - 166.500

Reclass to vendor Clearing (Knocking) the customer billing with DP received and reclassing the balance to Vendor Account Manual step

Dr Account Receivables 166.500

Cr

Other Payable - 166.500

Reclass VAT Dr

VAT Out Clearing 533.500

Cr VAT-Out - 533.500

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Page 171 of 247 Transaction Dr/Cr GL Account GL Description Amount
Notes

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Page 172 of 247 4.1.2.7 DP 100% for PK Shell / EFB oil (upstream) Table 4.9 - 4.1.2.7 DP 100% for PK Shell / EFB oil (upstream) Transaction Dr/Cr GL Account GL Description Amount
Notes

Prepayment
Received Dr Bank Balance 4.995.000
Standard Cr Bank Incoming - 4.995.000

Noted Item Posting Dr Noted Item - Customer Advance 4.500.000
Standard

Incoming Prepayment
Clearing Dr Bank Incoming 4.995.000
Standard Cr Customer Advance - 4.500.000

Cr VAT Out - 495.000

Goods loaded

GI NYB (Goods Issue Not-yet-Billed) 2.000.000

Inventory - 2.000.000

Customer Billing Dr Account Receivables 4.995.000

Cr Revenue - 4.500.000

Cr VAT Out (Clearing) - 495.000

Revenue Recognition Dr COGS 2.000.000

Cr GI NYB (Goods Issue Not-yet-Billed) - 2.000.000

Invoice List
(Accounting Doc 1) Dr Customer Advance 4.500.000

Dr VAT Out 495.000

Cr Accounts Receivable - 4.995.000

4.1.3 Billing Automation This requirement is captured at ACM-1425 where all sales transaction in ID for Upstream and DSI company code require automation of billing generation. Development to be done collaboratively by OTB-ACM.

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Page 173 of 247 4.1.4 Indonesia Intercompany Settlement There are variations on the Intercompany Indonesia Settlement between Upstream Indo – Downstream Indo and DSI – Singapore. These variations will be discussed further during detailed design.

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Page 174 of 247 4.2 Singapore Settlement Variations Singapore Settlement Variations including sales 3rd party, purchase 3rd party, intercompany SG – DSI, and intercompany SG – DO will be discussed further during detailed design.

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Page 175 of 247 5 Appendix 5.1 Requirement List Please refer to the link below for the complete list of requirements, including those related to SAP ACM that have been cancelled or reassigned to other modules. For ease of navigation, requirements can be filtered by Process Level 2 (e.g., Trade Capture, Delivery Planning & Execution, Settlement & Invoicing, Trade Control, and Backstop Process) to identify the relevant items.

GAR_Requirement Traceability Matrix_CTRM_v1.1 (Cleaned)

Process L1: Commodity Trading & Risk Management Process L2: Settlements & Invoicing

Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 018 3.1 Settlement Creation & Approval Tax Application Configure comprehensive tax application capabilities for Malaysia operations: - GST Management: - Rate Application: * Apply appropriate GST rates based on transaction type: - Exempt from GST - 0% GST rate - 6% GST rate * Determine rates based on transaction purpose: - Local transactions - Paper transactions - Circle/Washout transactions - Export transactions * Calculate GST on settlement amount: - Include contract amount - Add charges and brokerage - Currency Handling: * Charge GST in underlying settlement currency (usually MYR, sometimes USD) * Apply BNM's standard GST exchange rate for High High Gap FI - Tax configuration, ACM will use the configuration, calculation, tax code from S4Core

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Page 176 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions conversions - Documentation and Compliance: - Document Requirements: * Include GIAM's GST registration number on all documents for Malaysia delivery * Show tax amount and code on invoices (6% or GST Exempt) * Support proper GST documentation - System Configuration: * Generate separate account postings to SAP: - GST INPUT account - GST OUTPUT account * Apply GST only for GST registered companies/brokers ACM- 021 3.1 Settlement Creation & Approval Reprocess Invoice from Vendor (Purchase) [For Purchase Only] Ability to revise and reprocess invoice and tax invoice based on GR

Relate to ACM-1006, ACM-1037 High Medium Fit Settlement adjustment will generate CN/DN

Invoice cancellation can be used to generate new invoice ACM- 025 3.1 Settlement Creation & Approval Calculate and Implement Tax Ability to calculate and implement relevant taxes (VAT, COF - for purchase contracts only , etc) High High Gap Standard FI - TAX configuration
ACM- 060 3.2 Fees & Expense Management Rate Management Ability to enable system to frieght rates - Rate Management: * Maintain contracted freight rates * Support different origin/destination pairs * Enable rate lookups and application High Medium Gap Expense/Fees (alternative)- but need to check with TM eam on req ACM- 073 3.1 Settlement Creation & Approval Customer Rebate Management Ability to manage customer rebates: - Support customer-specific High Medium Fit Baseline Configuration for
Setup

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Page 177 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions rebates with predefined formulas - Price without tax - COGS without tax) × VAT Ratio × additional VAT ratio (1.2%) - "060 Customer rebate" with ratios separated by 4 types: * Sales organization * Channel * Division * Customer ACM- 074 3.2 Fees & Expense Management Facility Fees and associated Expenses Ability to manage facility-related costs:

Record tank rental agreements
Track associated costs
Support cost breakdown details:
Packaging cost
Conversion cost
Cost of fund
Freight & insurance cost High Medium Fit ACM 3rd party storage solution. Deferred awaiting Business Decisions ACM- 075 3.1 Settlement Creation & Approval Posting Period Logic Ability to determine posting periods:
Transaction-Specific Rules:
Physical Trades:
Invoice Date = Actual BL Date
Posting Period = Accounting Period
Posting Date = Effective date in SAP
Entry Date = Actual entry date in SAP
Paper Trades:
Invoice Date = String Establishment Date
Posting Period = Accounting Period High Medium Fit AA: To be explored standard configuration or required validation rule as per required.

VM: For TRM postings, the posting period is derived from posting date. Posting date is available for input on TRM postings into FI such as post flows, post accruals, post valuations etc.

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Page 178 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions * Posting Date = Effective date in SAP * Entry Date = Actual entry date in SAP - All Other Postings: * Invoice Date = Invoice Date * Posting Period = Accounting Period * Posting Date = Effective date in SAP * Entry Date = Actual entry date in SAP ACM- 076 3.1 Settlement Creation & Approval Standard Shipment Processing Ability to post standard shipments:

Generate invoice/payment value for related party transactions
Post to GL on invoice date
Use different accounts based on party type (downstream/upstream)
Generate invoice/payment value for 3rd party transactions High Medium Gap Basic Configuration - but take note for shipment details might need forms setup ACM- 077 3.1 Settlement Creation & Approval Specialized Shipment Processing Ability to manage specialized shipment postings:
Generate and post invoice value for Rotterdam sales
Support split invoices (98/99% first invoicing)
Process 2/1% sales accruals (CN/DN of balance)
Handle settled 2/1% sales
Post quality and quantity adjustments to different GL High Medium Fit Basic Configuration

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Page 179 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions accounts - Perform FI billing - Autopost PO invoices ACM- 078 3.2 Fees & Expense Management Fee and Provisional Posting Ability to post fee-related entries:

Post difference between final and provisional amounts
Post accruals for various fees
Reverse accruals and post actuals for various fees
Process demurrage cost-in postings
Support DN/CN number tracking against fees
Allow easy searching and viewing of cost information
Indicate fee components for GL accrual posting
Automatically post lot-level fee accruals to GL High Medium Gap Minor Enhancement might be needed based on customer req on cost fields ACM- 082 3.1 Settlement Creation & Approval VAT Tax VAT Tax will be handled in ERP. Prices in ACM are before tax. Users should be able to capture if a particular contract is taxable or not taxable, and type of tax that is applicable . The contract value (before tax) will be sent along with this flag to SAP, and when SAP returns actuals, ACM needs to be able to store the VAT tax amount (Still necessary?) High High Fit Tax can be configured based on tax determination process and posting at GL account when actual tax is posted ACM- 083 3.1 Settlement Creation & Approval Tax levy Ability to capture Tax levy High High Gap Enhancement to be done based on req

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 180 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 106 3.2 Fees & Expense Management LC Settlement Ability to manage LC settlement: - Monitor and track incoming LCs for collection - Process and manage LC advising fee payments - Handle LC collection workflow with banking institutions - Manage internal distribution of collected LCs to relevant PICs - Track customer LC processing (PK) High High Gap Part of CIS Solution ACM- 126 3.2 Fees & Expense Management Component- based Pricing Ability to build comprehensive prices from components: - Include transportation costs in pricing - Factor other relevant fees into final price - Support customer contract pricing - Allow for addition and modification of price components - Calculate total prices based on component summation High Medium Fit ACM pricing ACM- 127 3.2 Fees & Expense Management Incoterm-Specific Pricing Ability to manage incoterm- specific pricing - Handle various incoterms including: * X-tank (customer arranges transport) * DAP (delivered at place) * DDP (delivered duty paid, for Oleo products) * CIF (cost, insurance and freight) - Apply incoterm-specific charges and adjustments High Medium Fit ACM pricing

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 181 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Support region-specific incoterm interpretations ACM- 128 3.2 Fees & Expense Management Fee Estimates Configuration Ability to set estimated fees for physical trades by: * Date * Product * Customer * Destination - Upload fee amounts to user- defined tables - Set estimated fees for physical and paper by date, product and destination - Upload broker and surveyor costs via pre-defined templates High Medium Fit Fees Solution ACM- 129 3.2 Fees & Expense Management Fee Estimates Application Ability to automatically assign fee estimates: - Automatically apply estimated fees on contracts - Based on contract date at time of contract creation - Based on price-fixing date during the price-fixing process - Automatically assign to buy or sale deals - Apply fees and expenses at lot level High Medium Fit Fees,BRF+ rules ACM- 130 3.2 Fees & Expense Management Cost-In Management Ability to managing cost-in components - Include cost-in components as part of contract price - Support for previous outstanding payments with same counterparty (need for discussion, 1) manual linkage as long as contract is still open 2) prepayment agreement defined High Medium Gap Custom Report

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 182 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions 3) configure a dedicated status and workflow) - Capture fixed and final price blended from different costs across vessels - Capture DN/CN number manually against each fee - Segregate cost-in amount for internal reporting and accounting (part of S4) - Support bank charges as part of price (add a fee component - customization) - Invoice customer for lump sum (commodity price + cost-in) (add a fee component - customization) ACM- 131 3.2 Fees & Expense Management Transportation and Logistics Cost Ability to manage transportation costs - Incorporate transportation costs into product pricing - Include estimates for rail car leasing time - Maintain integrity of billing slip and transportation mode - Pay haulers and deduct freight from vendor's final settlement - Select different account codes for payment and deduction - Defer freight (paid but not collected) - Support different rates (pay one rate to hauler, charge different rate to vendor/customer) - Ability to capture and track: * Land Freight * Sea Freight * High Medium Fit Fees/Expense, also TM can be explored

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 183 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Insurance * Pumping Service * Load/Unload Fee ACM- 132 3.2 Fees & Expense Management Vessel Fees Allocation Ability to allocate vessel-related fees: - Select which contracts a vessel- related fee should be allocated to (mass allocation of invoice to contracts) - Pro-rate amounts on weighted average basis (on BL quantity) - Provide "Select All" option
- Support multiple fees/fee types against a single provision - Handle mix of actual and estimated fees High Medium Fit Fees/Expense, also TM can be explored ACM- 133 3.2 Fees & Expense Management Other Fees Allocation Ability to allocate other-related fees: - Internally allocate any 3rd party fee to selected contracts - Query for selectable deals - Allocate on weighted average basis - Distinguish between fees for commodity counterpart transactions and expenses for third-party transactions High Medium Fit Fees Solution ACM- 135 3.2 Fees & Expense Management Product-Specific Fees Management - Oleo Ability to manage oleo-specific fees - Incorporate pallet costs (YP12) into net pricing - Apply for OLEO, GAR BV, and GAR Iberia customers - Exclude these costs from customer-facing invoices and High Medium Fit Fees Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 184 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions documentation - include all US related tariffs ACM- 136 3.1 Settlement Creation & Approval Tax Handling Ability to manage tax-related aspects: - Handle contracts inclusive of tax (17% in China, 11% in Indonesia) - Reverse out taxes from P&L reporting High Medium Fit FI-Tax configuration ACM- 139 3.2 Fees & Expense Management Customer Expenses Ability to manage customer- related expenses - Record, track, and reconcile small additional costs: * Demurrage charges * Late fees - Link to previous contracts - Include and track additional cost layers (CIF purchase to DDP sale) - Provide margin visibility across cost layers - Adjust for freight differential when customers change destinations High Medium Fit Expense Management / Fees ACM- 140 3.2 Fees & Expense Management Fees Comparisons Ability to compare estimated vs. actual fees - Capture actual fees for comparison with estimates - Retain latest estimates after actuals for comparison - Adjust applied fee estimates based on Trader's decision - Report on actual secondary costs vs. accrual vs. estimated High High Fit Expense Management / MTM report

--- 第185页 ---

S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 185 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 141 3.2 Fees & Expense Management Fees Analysis and Tracking Ability to analyze fee data: - Support various reporting levels: * Contract * Goods movement receipt * Vessel - Report secondary cost accrual monthly movements: * Monthly new added * Deleted * Amended - Report secondary cost accrual balances with details - Report component pricing changes - Track estimated vs. actual cost per contract High High Fit Fees Solution ACM- 168 3.2 Fees & Expense Management Fee Master Data Ability to configure fees: - Capture futures/options clearing broker fees - Configure broker fees by product and exchange - Associate broker account numbers - Set up physical broker commission fees - Configure various secondary costs - Support FOB down calculation with estimated/actual fees High High Fit Fees Solution ACM- 179 3.1 Settlement Creation & Approval Invoice Type Configuration Ability to manage different invoice types: - Generate standard invoices - Create provisional invoices - Issue credit/debit notes for quantity adjustments - Process quality adjustment invoices - Handle prepayment and High Medium Fit Standard Solution Behavior

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 186 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions proforma invoices - Create commercial invoices - Issue credit notes and debit notes ACM- 180 3.1 Settlement Creation & Approval Invoice Consolidation Ability to consolidate invoices: - Issue single sales invoice linked to multiple purchase orders (condition that counterparty is the same) - Support consolidated billing - Generate daily purchase invoices High Medium Fit Standard Solution Behavior ACM- 181 3.1 Settlement Creation & Approval Vendor Payment Management Ability to manage vendor payments: - Process payments to shippers - Track payment status and history - Maintain payment documentation - Reconcile payments against invoices (manual process) - Process and manage vendor payments (manual process / integrate/ interface with Vendor Invoice Management System - VIMS) - Issue and process cheque payments - Email daily payment lists and SWIFT details - Verify and send payment requests for signatory authorization - Prepare and submit PRFs for supplier payments High High Gap To be done by Expense Management

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 187 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Obtain necessary payment approvals ACM- 184 3.2 Fees & Expense Management Specialized AR Processing Ability to handle specialized AR processes: - Review and validate surveyor outturn reports (ACM) - Monitor AR for outturn settlements (Process in ACM but reports in FI) - Calculate demurrage based on laytime (ACM) - Process demurrage billing (Check with S4 team if independent debit notes are generated) / to be checked with the business - Track AR for demurrage settlements (Check with S4 team if independent debit notes are generated) / to be checked with the business

(to be split based on ACM, ACM- FI) (to check on the parked items) High Medium Gap 1st Scenario: Settlement adjustment would generate debit note; since adjustment is done for old contract, the demurage will be added to the that contract [ACM] 2nd Scenario: If we add the demurrage cost from previous contract to the new contract, we dont need to create DN; Accounting team is OK to not tie back to the old contract. [need to check with trade ops and trade control during build phase] ACM- 186 3.2 Fees & Expense Management Broker Commission Ability to manage broker commissions: - Validate broker commission calculations - Process commission payments High High Gap BRCD solution can be utilised ACM- 187 3.2 Fees & Expense Management Surveyor Cost Management Ability to manage surveyor costs: - Manage surveyor costs - Validate charges - Handle payment workflow High Medium Fit Fees and Expense Management Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 188 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 196 3.1 Settlement Creation & Approval Date and Price Adjustment Ability to adjust dates and prices: - Overwrite invoice due dates when calculated incorrectly (autocalculated based on payment term and can be overwritten) - Change billing dates (part of S4, need to check logic behind change of billing dates) - Add discounts to final invoices without overwriting system calculations (Fit) - Apply discounts to final payments (Fit) High Medium Gap Pricing Conditions Setup ACM- 197 3.1 Settlement Creation & Approval Calculation Configuration Ability to configure invoice calculations: - Calculate final settlements based on specified weights - Support origin or destination weight specifications - Calculate final settlement price based on trade type equations - Use set up configuration for calculations High Medium Fit Native settlement functionlaity will cater to all the requirements excluding form output ACM- 199 3.1 Settlement Creation & Approval Invoice Handling Ability to handle invoice adjustments: - Adjust for differences between CN/DN and Invoice - Post differences as cash adjustments - Provide option to amend underlying trade - Generate simple listing of invoices between SG and PTSmart High Medium Fit Settlement adjustment generates credit / debit memo based on scenario

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 189 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 200 3.1 Settlement Creation & Approval Quality and Price Adjustments Ability to manage settlement adjustments: - Manage settlement adjustments for price differences - Handle quality difference adjustments - Process differential payments - Maintain appropriate documentation - Ensure proper accounting treatment High Medium Fit In ACM invoices are generated based on scenarios, any FORM req needs to be developed. ACM- 201 3.1 Settlement Creation & Approval Invoice Generation Ability to generate different invoice types: - Generate proforma invoices for custom declaration - Create provisional invoices - Produce final invoices for physical trades - Generate final invoices for swaps - Create tax invoices - Create invoices for export and local sales (proforma & final invoice) - Create appropriate proforma / provisional invoices according to applicable payment terms High Medium Gap In ACM invoices are generated based on scenarios, any FORM req needs to be developed. Different document types/ ABD generated at settlements can be leveraged as well as configured to suit specific req ACM- 204 3.1 Settlement Creation & Approval Credit/Debit Note Generation Ability to enerating credit and debit notes - Generate Credit/Debit Notes for: (Settlement adjustments can be used to generate CN/DN based on delta amount) * Final invoice (1/2%) * Paper (with variations including/excluding tax) (not High Medium Fit Settlement Ajustment can be performed, fees, Reversal, separate invoice of fees

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 190 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions covered by ACM - taken up by TRM) * Fee settlement * Reversals - Approve credit notes to vendors - Generate debit notes (non-sales invoices) ACM- 210 3.1 Settlement Creation & Approval Invoice Numbering and Formatting Ability to customize invoice formats: - Generate custom invoice number sequence for export deals - Ability to include product certification in the invoice - Capture custom clearance number information - Create PO Services for Surveyor & Freight Invoices -> SS: These expenses are recorded directly onto the Contracts and Accrued or Settled independently to different counterparties. - Generate Service Entry Sheet (SES) per invoice -> SS: Expense settlement posting has been shown to core team and Accounting team. They were ok with the Account postings, with and without Accrual. If there is no need for Service PO above, then there is no need for SES here. High High Gap Custom information to be printed on form needs to be manually/automaticall provided, form needs to be developed accordingly ACM- 225 3.1 Settlement Creation & Approval Provisional Invoice Generation Ability to manage provisional invoicing: - Issue provisional invoice based on provisional price × BL quantity High Medium Fit ACM product offerings

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 191 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Support invoicing before or after one or more fixing has been done - Create provisional invoices without posting to P&L or AR - Calculate provisional settlement at reference price when future is not fixed - Support manual price override for provisional settlements - Require invoice numbers on all provisional invoices - Calculate provisional prices based on loaded weight - Generate Indonesia Proforma Invoice for export - Create and send Proforma Invoice upon customer request (for Letter of Credit application and prepayment) - Ability to adjust quantities in proforma invoice (not based on contract qty) ACM- 226 3.1 Settlement Creation & Approval Provisional Settlement Ability to manage provisional settlements: - Create debit/credit notes based on price differences - Issue credit/debit notes for each fixing separately based on pro- rated quantities - Use month-end average prices for final invoicing - Manage outturn processes - Manage demurrage processes High Medium Fit ACM product offerings

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 192 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 231 3.1 Settlement Creation & Approval Standard Settlement Splits Ability to manage settlement splits: - Support 98/99% invoicing first (based on provisional or fixed price) - Invoice remaining 1/2% when actual outturn quantity and qualities are known - Apply splits to commodity cashflows and specific secondary costs - Issue provisional invoice for 98/99% when based on provisional price - Issue final invoice for remaining 1/2% - Issue split invoices (e.g., 80/20) based on known vs. adjusted values - Support POL and weight value adjustments at discharge High High Fit Settlement Workcenter ACM- 232 3.1 Settlement Creation & Approval Settlement Adjustments Ability to manage settlement adjustments: - Support quality-based price adjustments on final settlement - Calculate and apply polarization premiums or discounts - Base adjustments on actual quality results for raw sugar - Issue final invoice including quality premiums/discounts based on polarization results High High Fit Settlement Workcenter ACM- 264 3.1 Settlement Creation & Approval Claim Calculation Ability to configure claim calculations: - Input and compute escalators High Medium Fit DPQS functionality

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 193 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions (penalties/premiums) - Base calculations on changes in quality and quantity ACM- 265 3.1 Settlement Creation & Approval Quality Measurement and Adjustment Ability to managing quality claims: - Capture actual quality measurements - Support escalation/de- escalation with premiums or discounts - Apply adjustments based on FFA and MNI - Post quality adjustments separately from quantity adjustments - Process quality claims for trading High Medium Fit Fees and DPQS needs to be configured ACM- 275 3.1 Settlement Creation & Approval Discharge and Outturn Management Ability to manage outturn calculations: - Enable detailed outturn calculations - Compare BL quantities to actual discharge quantities - Apply proper inventory adjustments - Implement appropriate financial adjustments - Reflect physical reality in final calculations High High Fit ACM offering ACM- 276 3.3 Non-Standard Settlement (Washout, Circles, Strings) Circles Configuration and Processing Ability to configure circle settlements - Configure validation rules that block users from executing circles if rules are not matched - Support different validation rules for each settlement type High High Fit ACM offering

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 194 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 277 3.3 Non-Standard Settlement (Washout, Circles, Strings) Circles Processing Ability to process circle settlements: - Capture both paper and physical circle out scenarios: * Handle GAR in any position in the circle * Enter reference price and issue credit/debit notes based on price differences * For physical circles, capture actual BL quantity and settle based on that * For paper circles, settle based on contract quantity - Process Features: * Include trade date on every pricing for tax purposes * Process zero-value invoices * Partial non-standard settlement for contract splits with multiple parcel deliveries * Automated reversal for non- standard settlement with payment events * Flexible management of different trading origination - Handle circle settlements involving multiple counterparties: * Provide proper position tracking * Manage financial settlement processes * Support European-specific documentation requirements High High Fit Standard Solution Behavior ACM- 278 3.3 Non-Standard Settlement (Washout, Strings Configuration and Processing Ability to configure document bypass: - Configure validation rules that block users from executing Doc High High Gap Strings solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 195 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Circles, Strings) Bypass if rules are not matched - Support different validation rules for each settlement type ACM- 279 3.3 Non-Standard Settlement (Washout, Circles, Strings) Strings Processing In a Document bypass, the supplier (first on the chain) will always invoice to the receiver (last in the chain). There may be remaining settlement with the different individual counterparties.
In cases where there are a long strings that includes a circleout, circlouts will always be performed first, shortening the string
For Document bypass (DBP), client will take always either: - supplier price as the reference price for settlement, (first price in the chain). - receiver price as the reference price, (last price in the chain).
In DBP scenarios, settlement is done based on actual quantity, and settlement splits 98/99% occur.
GAI could fall in the beginning, middle or end of the chain. GAI at begin of chain (shipper). Invoice 98/99% with receiver (last in the string) at string reference priceBL quantity. Net 98/99% with contractual counterparty at (agreed price - string price)BL quantity. Net 1/2% with contractual counterparty at contractual price/FOSFA*outturn High High Gap Strings solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 196 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions quantity.

GAI at middle of chain. Issue debit/credit note to contractual counterparty at actual BL quantity(reference price - contractual price)98/99%. Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2%

GAI at end of chain. Invoice received from shipper (first in the string) for 98/99% at reference string priceBL quantity. GAI will invoice the contractual counterparty for difference in price98/99% (if any). Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2% ACM- 280 3.3 Non-Standard Settlement (Washout, Circles, Strings) Doc-in-Collection Processing Ability to manage doc-in- collection: - Manage agreements between GAR Singapore and counterparties - Track contract-specific details (volume, agreed prices) - Standardize documentation and terms without physical movement - Automate generation and High High Gap Back to back pegging can be utilized. Strings Doc-in- Col

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 197 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions exchange of physical invoices - Process payments between adjacent parties - Mimic physical settlements without physical product movement - Eliminate need for outturn settlement calculations - Document completion of paper settlement processes ACM- 281 3.1 Settlement Creation & Approval Non-Standard Payment Management Ability to configure payments - Configure payment terms for physical settlements (FI) - Manage flexible payment percentages based on deal terms (FI) - Adjust data fields (establishment date, settlement price, etc.) (ACM) High High Gap Baseline Configuration Setup and requires minor adjustment out-of-the-box ACM- 283 3.3 Non-Standard Settlement (Washout, Circles, Strings) Specialized Settlement Ability to manage specialized business models - GAR USA Washout Model: * Support specialized washout model where: * Products are sold back to GAI on paper at the same initial price * Price recalculation occurs based on actual sales to end customers * Credit/debit notes are generated as needed.

This is related to * Strings * Documents in collection (LRD) High High Gap Enhancement to be done based on req ACM- 284 3.1 Settlement Creation & Approval Quantity Reconciliation Ability to reconcile quantities: - Reconcile contracted vs. actual quantity for future-physical trades High Medium Gap Custom Comparative Report for Expenses

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 198 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Ability to reconcile fees based on confirmed delivered quantities - Support for multiple delivery scenarios (PO Hub) ACM- 285 3.1 Settlement Creation & Approval Fee Reconciliation Ability to reconcile fees: - Track and reconcile estimated and actual fees - Ensure fee reconciliation at lot- level - Consider trade/pricing dates - Handle provisional price fixing on different days High Medium Gap Custom Comparative Report for Expenses ACM- 286 3.2 Fees & Expense Management Incidental Cost Management Ability to manage incidental costs: - Accounting for unexpected costs - Handle decimal rounding adjustments High Medium Fit Fees Solution ACM- 288 3.2 Fees & Expense Management Cost Allocation Ability to allocate costs: - Support manual cost allocation based on predefined business rules - Support automated cost allocation based on predefined business rules High High Gap SS: Expense frame work can be set up to either add expenses manually or automatically using BRF+ at any point during the Contract Lifecycle. Fees can be added manually or automatically using BRF+ at contract / at LDC / at Settlement ACM- 292 3.1 Settlement Creation & Approval Prepayment Status Visibility Ability to display prepayment status and summary prepayment amount on the main page - requires enhancement High Medium Gap Requirement enhancements to field configuration - prepayment posting apps or custom report is required

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 199 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 317 3.1 Settlement Creation & Approval Document Relationship Management Ability to manage document relationships: - Map Credit Notes to Counterparty Invoices (primarily 1:1) - Support mapping multiple CNs to a single invoice - Support mapping CNs to multiple invoices in rare cases Medium Medium Fit Settlement Adjustment is possible after final settlement ACM- 325 3.3 Non-Standard Settlement (Washout, Circles, Strings) Washout Configuration and Processing Ability to configure washouts: - Support washout (matching) of buy and sell trades with same counterparty: * No underlying movement * Settlement based on contract quantity * Applies to all incoterms * Settlement split of 99/98% not applicable - Configure validation rules that block users from executing washouts if rules are not matched - Support different validation rules for each settlement type High Medium Fit Washout, Non Std settlement. Standard ACM Functionality. ACM- 326 3.3 Non-Standard Settlement (Washout, Circles, Strings) Washout Processing Ability to process washouts: - Include trade date on every pricing for tax purposes - Process zero-value invoices - Partial non-standard settlement for contract splits with multiple parcel deliveries - Automated reversal for non- standard settlement with payment events - Flexible management of different trading origination (strategy and marketing teams) High Medium Fit Washout, Non Std settlement. Standard ACM Functionality.

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 200 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Ability to review and update non-standard settlement contract details - Support specifically for physical palm trading - Configure palm-specific settlement rules - Handle local documentation requirements - Ensure system properly distinguishes product types - Prevent washout configuration for soybean products ACM- 351 3.2 Fees & Expense Management Fee Management Ability to track fees: - Track fees at the lot level - Support fee adjustments and corrections High High Fit Fee Functionality ACM- 352 3.2 Fees & Expense Management Pre-Closing Activities Ability to perform pre-closing activities: - Execute pre-month-end closing - Prepare accruals for non-trade items (month-end) - Prepare accruals for sales and purchases (year-end) High Medium Fit SS: Standard SAP Risk reports like Position report, MtM report, Daily Grain report can be used to reflect this information. This is a reporting requirement ACM- 366 3.1 Settlement Creation & Approval AR Reporting Ability to generate AR Reporting: 14/01 WA: these are currently used and tapped from SAP GEP - ZRPT data source - AR Raw Data Extract (gross value and with haircut applied) [Singapore] - AR Subsequent Cash Receipt [Singapore] - Days Sales Outstanding (Live to Date) [Singapore] High High Fit Reports will be detailed on Phase 2. Majority are pulled from FI currently under ZRPT. Any ACM data required for FI can be discussed during next phase.

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 201 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Monthly Management Reports (overdue profiles, DSO, advance payments) [Singapore] - Overdue AR reporting (weekly) [Singapore] - Provision Reports (doubtful debts >60 days, FRS 109 >90 days) [Singapore]

14/01 WA: this is currently generated by Openlink, hence will be done by ACM. - Payment Terms Exception Report (fortnightly) [Singapore]

14/01 WA: confirmed not used by Krystefer (Credit Risk Team) - AR/AP Outstanding/Overdue Reports [Indonesia] - Open Trade Ageing Analysis [India] - Debtors Ageing Analysis [India] - Daily AR status reports [Malaysia] - Record Carryover Balance of Overpayment / Underpayment from Customers [Indonesia] - Total Exposure Time Series [Singapore] - Counterparty + Deal Information [Singapore] ACM- 367 3.1 Settlement Creation & Approval Settlement Reporting Ability to generate Settlement Reporting: - Shipping Outturn Monthly High High Gap SS: Modify existing settlement based, and expenses based reports

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 202 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Reports [Singapore] - Demurrage Reports [Singapore] ACM- 374 3.2 Fees & Expense Management Freight and Logistics Reporting Ability to generate Freight and Logistics Reporting: - Freight Realized Report [Singapore] - Freight Open Report [Singapore] High High Gap Reports will be detailed on Phase 2 ACM- 383 3.1 Settlement Creation & Approval Flexible Settlement Adjustment Process Ability to add additional charges and other costs during settlement creation without requiring separate approval, with approval only required for settlement amendments. High High Fit Fees Solution ACM- 391 3.1 Settlement Creation & Approval Flexible Invoice Date Management Ability to determine and modify invoice date and payment due date using various configuration options, with invoice date reflecting the invoice creation date rather than the LDC Bill of Lading date. High High Gap Form Output ACM- 402 3.1 Settlement Creation & Approval Bank Details on Invoice Display Ability to display bank details on invoice printouts through configurable settings in the ACM system High High Gap Form Requirment
ACM- 404 3.1 Settlement Creation & Approval Invoice Number Display on Documents Ability to print sales invoice numbers on generated invoice documents High High Fit Form Requirment
ACM- 419 3.1 Settlement Creation & Approval Extended Decimal Place Support Ability to support up to 8 decimal places with configurable rounding logic applied both at billing and individual Bill of Lading levels for value not quantity High Medium Fit SAP supports special decimal

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 203 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 466 3.3 Non-Standard Settlement (Washout, Circles, Strings) Trade Capture / Record Ability to handle Paper Trade processing for FOB PKPG and CDSBO GAI operations, including creation and confirmation workflows. Paper Trade is referring to Physical Non- Standard Settlement including LRD Washout. High Medium Gap Standard feature in Commodity Risk Management ACM- 474 3.1 Settlement Creation & Approval Automated Financial Posting Ability to automatically post Accounts Receivable (AR) and Accounts Payable (AP) entries without manual accounting intervention. Applies to intercompany transactions between trading entities High No Change Fit Aligned with standard solution behavior ACM- 477 3.1 Settlement Creation & Approval Sequential Settlement Workflow Ability to define sequence: DSI invoice generation → GAI processing → Status update to 'Invoiced'. System must track and enforce this sequential workflow High No Change Fit Aligned with standard solution behavior ACM- 478 3.1 Settlement Creation & Approval Billing Settlement Status Management and Control Ability to manage billing settlement status transitions (Hold Invoice → Invoiced). Transaction realization should trigger automatically upon status change in GAI system. Billing generation serves as the primary control checkpoint for the entire process High No Change Fit Aligned with standard solution behavior ACM- 480 3.1 Settlement Creation & Approval Contract Management for Multiple Shipments via Ability to support different billing strategies - DSI sends consolidated billing for entire quantity while GAI sends High Low Fit DSI can send clubbed billing for entire QTY while GAI will send split bills based on QTY to individual customers

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 204 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Nomination Function individual split bills based on quantity to respective customers ACM- 526 3.1 Settlement Creation & Approval Settlement Group Creation with Independent Processing Ability to create settlement groups simultaneously for both purchase and sales sides in intercompany scenarios High No Change Fit Aligned with standard solution behavior ACM- 527 3.1 Settlement Creation & Approval Settlement Group Creation with Independent Processing Ability to manage subsequent settlement releases and approvals independently for each side High No Change Fit Aligned with standard solution behavior ACM- 528 3.1 Settlement Creation & Approval Settlement Approval with Status Management Ability to trigger account posting only after both sales and purchase settlements are approved and sales is billed, with automatic status change from 'Settlement Hold Invoice' to 'Settlement Invoiced' on purchase side High No Change Fit Aligned with standard solution behavior ACM- 529 3.1 Settlement Creation & Approval Settlement Pricing Calculation Component Ability to view calculation components behind final values in SAP ACM High No Change Fit Aligned with standard solution behavior ACM- 530 3.1 Settlement Creation & Approval Settlement Pricing Calculation Component Ability to access detailed pricing calculations through settlement units under the pricing tab High No Change Fit Aligned with standard solution behavior ACM- 533 3.1 Settlement Creation & Approval Profit Center and Account Visibility Ability to view profit center and account information during posting processes High Medium Fit Standard Product Offering ACM- 540 3.1 Settlement Creation & Approval PDF Invoice Data Capture for Automated Posting Ability to capture invoice details from PDF invoices to facilitate automated posting into SAP - offers low-code/no-code tools and standard BTP services High High Gap BTP LCNC Related

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 205 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 545 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Price Generation Ability to make string price available after Bill of Lading (BL) generation High High Gap DocByPass solution via Strings Work Center ACM- 546 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Price Management Ability for trade operations to agree to string price establishment and communicate pricing via email to trade ops team - Traders are only informed if is outside the agreed counterparty master list . Need credit risk control approval High High Gap DocByPass solution via Strings Work Center ACM- 547 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Reference Price and Location Ability to determine and establish the specific point/location where string reference price and location updates need to be shown in the process High High Gap DocByPass solution via Strings Work Center ACM- 548 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Number Establishment and Settlement Ability to establish string number at LDC level and prompt for string number and reference price during settlement process - New String Workcenter Solution High High Gap DocByPass solution via Strings Work Center ACM- 550 3.3 Non-Standard Settlement (Washout, Circles, Strings) Contract-to-String Workcenter Navigation Ability to navigate from contract to LDC to string workcenter for input of string details or access string workcenter through separate transaction referencing the string workcenter screen High High Gap DocByPass solution via Strings Work Center

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 206 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 554 3.1 Settlement Creation & Approval Invoice Generation Ability to automatically generate price difference invoice after first invoice generation High Medium Gap DocByPass solution via Strings Work Center ACM- 555 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Number Creation Ability to create string numbers through automated generation process for linking purposes High Low Gap DocByPass solution via Strings Work Center ACM- 557 3.3 Non-Standard Settlement (Washout, Circles, Strings) String Information Display in Final Invoice Ability to show full string information in final invoice including document bypass details to ensure complete visibility of all parties involved High Medium Gap DocByPass solution via Strings Work Center ACM- 560 3.1 Settlement Creation & Approval Invoice Payment Terms Description Display Ability to change and display payment terms description on invoices for final and outturn settlements High Medium Gap Forms solution ACM- 561 3.1 Settlement Creation & Approval Invoice Generation with Separate Purchase and Sales Pricing Ability to maintain independent pricing settlements for purchase side and sales side transactions High High Gap To be included with DBP solution ACM- 562 3.3 Non-Standard Settlement (Washout, Circles, Strings) Multi-Party Billing Process Ability to support sequential billing process where A bills B and B bills C, with C being aware of purchase from A - back-to- back scenarios similar to current paper module functionality in ENDUR system High High Gap To be included with DBP solution ACM- 610 3.1 Settlement Creation & Approval Provisional Market Valuation Ability to use current day's market value for provisional calculation High Medium Fit Part of Inventory Valuation KDD Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 207 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions when contract remains unpriced at invoice step ACM- 611 3.1 Settlement Creation & Approval Credit/Debit Memo Processing Ability to process Credit/Debit Memo when final price and quality are determined High Medium Fit Standard Solution Behavior ACM- 625 3.2 Fees & Expense Management Dual Criteria Realization Ability to realize expenses based on two core criteria: Bill of Lading (BL) and Price determination High High Gap Expenses Management Solution ACM- 626 3.2 Fees & Expense Management Expense to Fees Conversion Ability to switch expense handling into fees for sales transactions High High Gap Expenses Management Solution ACM- 627 3.2 Fees & Expense Management Accounting Level Lock Ability to implement accounting level lock for raising or making payments for expenses High High Gap Expenses Management Solution ACM- 633 3.2 Fees & Expense Management Contract Line Item Expenses Ability to assign expenses at contract line item level for both priced and unpriced contracts High Medium Fit Expense management is independent of the pricing on the contract. Expenses can be added on both Priced as well as unpriced lines.

Assign expenses can be automated
ACM- 634 3.2 Fees & Expense Management Lot Level Fee and Expense Assignment Ability to apply fees and expenses at individual price fixing lot level for unpriced contracts with multiple price fixings High High Gap Expenses can only be defined at the contract line item level. If there is only one pricing lot at the line item level - it should not be an issue. AA: Price fixation allows user to have multiple pricing lots for a contract based on quantity.

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 208 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 635 3.2 Fees & Expense Management Apply Fee (or Expense) Estimates Ability to define estimated expenses at monthly intervals High Medium Gap Expenses can only be defined at the contract line item level. If there is only one pricing lot at the line item level - it should not be an issue. AA: Price fixation allows user to have multiple pricing lots for a contract based on quantity.

This needs minor enhancement ACM- 636 3.2 Fees & Expense Management Contract Expense Refresh Ability to update lots with new fee (or expense) estimates High High Gap Yes, users can navigate to Actions → Expense Items within the contract and utilize the "Redetermine" function. This will refresh the expense items based on the current template configuration ACM- 637 3.2 Fees & Expense Management Fee (or Expense) Estimate-Based Accrual Ability to trigger expense accruals based on estimates within application document or contract configuration High Medium Fit expense accruals are triggered based on estimates within the application document or contract configuration. AA: Process can be initiated automatically. Bill of Lading is generally the load event at LDC. EM workcenter will handle expense accrual requirements ACM- 638 3.2 Fees & Expense Management BL Event Accrual Ability to trigger expense accruals automatically upon Bill of Lading generation High High Fit SS: Based on demo from Talwinder, new Expense framework can handle this

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 209 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions requirement once the configuration and master data set up is complete.

expense accruals are triggered based on estimates within the application document or contract configuration. AA: Process can be initiated automatically. Bill of Lading is generally the load event at LDC.

Additional comment: The automatic requirement could be a gap, but the system technically can accommodate manually; once we have done LDC, go to EM workcenter, provide LDC details, application details to do the accrual ACM- 639 3.2 Fees & Expense Management Configurable Accrual Timing Ability to configure sales brokerage fee accrual timing through accrual event indicator High Medium Fit Advance payments of expenses are not possible from new expense management solution. AA: Brokerage Fee, if added at the contract level can be accrued post contract approval at earliest ACM- 640 3.2 Fees & Expense Management Exclude Accrual by Type Ability to exclude specific expense types from automatic accrual processing High High Gap The current system design defaults all expenses to accrual processing. No

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 210 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions standard functionality exists to selectively bypass accrual for specific expense types ACM- 641 3.2 Fees & Expense Management Expense to Inventory Ability to capitalize expense accruals to material inventory cost upon goods receipt

(Based on discussion with Jasryn on 12 Mar 2026, this should be done manually as part of closing process) High Medium Fit It is possible with the classic FEM way. But the 2025 FEM solution, SAP need to check and configure; once configured, SAP will show the demo in the 2025 FEM framework

do the material ledger postings with enhancements. But it is currently not possible to enhance the internal system to do the same & showcase. ACM- 643 3.2 Fees & Expense Management FOB Down for MTM calculations Ability to maintain recoverable expenses independently from commodity pricing and mark-to- market calculations High Medium Fit Yes, recoverable expenses are maintained independently from commodity pricing. They do not affect base commodity prices ACM- 644 3.2 Fees & Expense Management Multi-Contract Invoice Reconciliation and Processing Ability to reconcile and process freight invoice covering 150+ contracts using vessel/truck ID automatically; - one to many - many to many This is for SG fees and expense allocation to contracts
High Medium Fit The current system requires manual identification and selection of relevant contracts. While vessel ID can be used as a grouping mechanism, the selection process remains manual. AA: Multiple ways to handle this without doing any

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 211 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions enhancement/automation. Assigning common vessel ID to all the LDCs and then Adding the expense at the header level should distribute the cost as per requirements ACM- 645 3.1 Settlement Creation & Approval Expense Adjustment Notes Ability to use debit notes for additional expense charges instead of original invoice reversal process High High Gap The current design does not support debit note functionality for expense adjustments ACM- 646 3.1 Settlement Creation & Approval Refund Management Ability to process refunds using credit notes for vendor overcharging scenarios High Medium Fit The current system design requires complete reversal of the original invoice before posting a new invoice with the combined amount.

This would be a process change; GAR need to reverse the original invoice and create a new one with the correct amount. ACM- 647 3.2 Fees & Expense Management Multi-Criteria Configuration Ability to include multiple criteria in lookup procedures including discharge location, currency, and other attributes mapped via custom Z-fields in lookup procedures High Medium Fit Yes, the system supports multiple criteria including discharge location, currency, and other attributes. Standard fields come with pre-configured mappings, while custom Z- fields require enhancement development

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 212 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 648 3.2 Fees & Expense Management Multi-Entity Reusability Ability to utilize expense templates across multiple company codes for domestic and cross-border transactions High Medium Fit Yes, templates are designed for reusability across company codes ACM- 649 3.2 Fees & Expense Management Workflow Authorization Ability to implement approval workflow for expense master data maintenance High Medium Fit No built-in approval workflow exists. AA: Role based authorizations can be provided. Master data is generally handled by the tech support team

ACM does have the workflow, but Fee and Expense needs the authorised person to approve it. ACM- 650 3.2 Fees & Expense Management Broker Reference Numbers Ability to utilize contract reference numbers provided by brokers for invoice matching

Similar with ACM-1361 High Medium Fit The system can utilize contract reference numbers if they are shared by brokers as part of the standard process ACM- 651 3.2 Fees & Expense Management Vendor Prepayment Processing Ability to manage advance payments to vendors within the expense management system High High Gap Workaround to post from Finance with contract/ SO, the clearing to be done manually from Finance module ACM- 693 3.1 Settlement Creation & Approval Multiple Settlement Processing Ability to execute multiple provisional settlements and final settlement on the same contract High No Change Fit Standard ACM functionality ACM- 712 3.1 Settlement Creation & Approval Settlement Document Integration Ability to extract LDC and application documents for settlements and schedule automatic settlement creation High Medium Gap Custom development is needed to post Settlements automatically. Settlement is a 3 step process : Create - Release - Approve.

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 213 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Creation can be done manually and Release & approve steps can be automated.
ACM- 715 3.1 Settlement Creation & Approval Multiple Invoice Settlement Ability to generate multiple invoices for one settlement using provisional settlements and credit notes High Low Gap Standard ACM funtionality. However, Invoice O/p needs cusotm development ACM- 716 3.3 Non-Standard Settlement (Washout, Circles, Strings) Washout Invoice Processing Ability to process washout invoices with netting functionality using washout ID High No Change Fit ACM Washouts are always traceable back to the Contract. ACM- 717 3.1 Settlement Creation & Approval Two-Layer Settlement Approval Ability to configure two-layer approval process for execution and posting High No Change Fit Standar ACM Functionality
ACM- 718 3.1 Settlement Creation & Approval Automated Settlement Approval Ability to automate settlement release and approval based on defined business rules High No Change Gap Release can be automated. Need custom development for Auto Approve ACM- 731 3.1 Settlement Creation & Approval Prorated Prepayment Deductions Ability to support prorated deduction and final settlement scenarios High No Change Fit Standar ACM functionality and configuration. Will be addressed during project implementation ACM- 735 3.1 Settlement Creation & Approval Invoice Text Management Ability to add free text to invoices and prepayment invoices High Low Gap Standard functionality does not allow for free text input from User. Can be done with a simple custom development
ACM- 738 3.2 Fees & Expense Management Expense Copy Automation Ability to automatically copy expenses based on trade date, products, and incoterms from expense tables High No Change Fit Expesnes can be predefined and added to Template Contract and Copied over OR define

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 214 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions BRF+ rules to be added based on Commodity or plant etc ACM- 739 3.1 Settlement Creation & Approval Contract Value Adjustment Automation Ability to trigger contract value adjustments based on valuation point logic High No Change Fit Valuation Point should be set up with value adjustments ACM- 750 3.1 Settlement Creation & Approval Weighted Average Pricing Display Ability to display weighted average pricing on invoices instead of individual pricing lots High Medium Gap Custom development to calculate Weighted average price during settlement process to be printed on the Invoice Output forms ACM- 751 3.1 Settlement Creation & Approval Weighted Average Pricing Condition Ability to configure pricing conditions for weighted average calculation

System should be able to provide the functionality of capturing Price avg per line item (based on selected criteria) or per contract and these price conditions should be able to print on Invoice High Medium Gap CPE pricing conditions need to include statistical conditions to calculate the weighted average
ACM- 753 3.1 Settlement Creation & Approval Post-Settlement Adjustments Ability to add adjustments like demurrage or fees after settlement High High Fit 1st Scenario: Settlement adjustment would generate debit note; since adjustment is done for old contract, the demurage will be added to the that contract [ACM] 2nd Scenario: If we add the demurrage cost from previous contract to the new contract, we dont need to create DN; Accounting team is OK to not tie back

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 215 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions to the old contract. [need to check with trade ops and trade control] ACM- 754 3.1 Settlement Creation & Approval Invoice Document Flow Ability to link all invoice types and view complete document flow High No Change Fit Current possible invoice types which are already part of the document flow: Prepayment Postings, Provisional invoice, Final invoice, credit note / debit note. To check for what other possibilities are currently possible in Business ACM- 755 3.1 Settlement Creation & Approval Separate Adjustment Credit Notes Ability to generate separate credit notes for quality and quantity adjustments High No Change Fit If Quality is pending during LDc, provisional invoice can be created. Later when quality is finalized, LDC update needs to be done and Settlement then generates a credit note/ debit note based on the Application document adjustments based on quality - either price adjustments or quantity adjustments ACM- 759 3.2 Fees & Expense Management Formula-Based Fees Ability to configure fees based on formulas including percentage of FOB price High Medium Gap FOB Price as a separace price component and configure fees based on that ACM- 760 3.1 Settlement Creation & Approval Tax Line Items Ability to include taxes as separate line items on invoices High Medium Gap Scenario to be tested.

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 216 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 761 3.1 Settlement Creation & Approval Third-Party Cost Allocation Ability to allocate stock loss costs to third-party providers High No Change Fit Inventory Gain-Loss topic ACM- 762 3.1 Settlement Creation & Approval Approval Workflow Configuration Ability to configure approval workflows with segregation of duties and delegation of authority High Medium Gap Shall be part of the implementation work
ACM- 764 3.1 Settlement Creation & Approval Regional Rounding Configuration Ability to configure different rounding logic per region and commodity and customer High No Change Fit Rounding logic can be set up per company code. Need ot check if rounding logic can be different per commodity ACM- 777 3.1 Settlement Creation & Approval Post-Settlement Cost Adjustment Ability to adjust settlement costs after contract release or shipment through settlement amendment functionality, generating appropriate credit/debit notes High No Change Fit Standard Solution Behavior ACM- 793 3.2 Fees & Expense Management Load-Specific Fee Addition Ability to add surcharges and fees at LDC level with formula- based or fixed amount options High No Change Fit Standard Solution Behavior ACM- 806 3.2 Fees & Expense Management Flexible Expense Attribution Ability to attribute expenses as payable or receivable with flexible cost allocation, for example CHA (Customs House Agent) cost in India High No Change Fit Standard Solution Behavior ACM- 814 3.1 Settlement Creation & Approval [Quantity Difference Case] Invoice-to- Quantity Variance Handling Ability to spread invoice value for ordered quantity (e.g., 500) across actual received quantity (e.g., 495) for accurate per-unit inventory valuation High Medium Fit Standard Product Offering ACM- 815 3.2 Fees & Expense Management [Duty - Quantity Difference Case] Duty Posting as Expense Ability to post import duties as expenses through expense management module with allocation to Material Ledger High No Change Fit Standard Solution Behavior

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 217 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 816 3.2 Fees & Expense Management [Duty - Quantity Difference Case] Duty Cost Reallocation to Account for Quantity Discrepancy Ability to reallocate expenses (including duties) across actual inventory quantities (accounting for quantity differences between what written on invoice vs actual) High No Change Fit Standard Solution Behavior ACM- 824 3.2 Fees & Expense Management [Ex-Tank/Box Trade Model] Original Value- Based Fee Distribution Ability to calculate broker fees based on original master contract value and distribute proportionally as expenses across multiple split customer contracts High High Fit Standard ACM risk reports can be modified to accommodate the comparitive MtM calculations for both international and local markets ACM- 826 3.1 Settlement Creation & Approval [Ex-Tank] Third- Party Direct Payment Ability to receive and apply payments from end customers against contracts originally created through broker arrangements, with payment reconciliation to broker-sourced deals High High Fit Refer to CTRM-4051 ACM- 829 3.1 Settlement Creation & Approval Customer-Based Tax Configuration Ability to automatically apply different tax rates based on customer profiles through integration with S4 Finance configuration High No Change Fit Tax rates come from BP master data. FI to maintain the relevant information as per requirments ACM- 838 3.2 Fees & Expense Management Packaging Damage Management Ability to handle packaging damage either through DPQS rules or settlement-level expenses High No Change Fit Can use Governing weights rules or Fees/Expenses based on if this needs ot be charged ot the Counterparty or not.
ACM- 844 3.2 Fees & Expense Management Comprehensive Trade Reporting Suite Ability to generate duty calculations with government- ready formats Medium Medium Gap Might need custom development to suit govt ready formats

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 218 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 845 3.1 Settlement Creation & Approval Government Portal Integration Ability to export data in government-required formats for upload to regulatory websites Low Medium Gap Might need custom development to suit govt ready formats ACM- 899 3.1 Settlement Creation & Approval Cost/Discount Application at Flexible Timing Ability to add costs or discounts before execution (included in final invoice) or after execution (via additional CN/DN), with support for multiple provisional invoices before final settlement High

Fit Settlement Adjustment Functionality ACM- 900 3.1 Settlement Creation & Approval Standalone CN/DN Creation Ability to issue credit/debit notes not linked to specific shipments when required, while maintaining option to link to deliveries for traceability High

Gap Independent CN/DN Functionality Enhancement
ACM- 901 3.1 Settlement Creation & Approval EU VAT Configuration Ability to apply different VAT rates across EU countries to customs requirements, including integration with customs platform High

Fit Tax rates come from BP master data. FI to maintain the relevant information as per requirments ACM- 908 3.1 Settlement Creation & Approval Month End Processing Ability to execute transactions on all calendar days including month-end closing with parallel processing without interrupting operations High

Fit SS[Jan07]: Flagged this as a Fit. Standard ACM functionality allows Contract execution and Contract maintenence activitites in paralell. One does not block the other. ACM- 912 3.2 Fees & Expense Management End-to-End Cost Tracking and Reconciliation Ability to
- reconcile estimated contract costs against actual vendor invoices -> report - allocate all incurred costs to specific delivered volumes -> fit
- with variance analysis capability -> report High

Gap Custom Report to be developed for point 1 & 3

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 219 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 929 3.3 Non-Standard Settlement (Washout, Circles, Strings) Currency Validation for Washout/Circle Creation/Matching Ability to validate currency code consistency across selected contracts during Washout or Circle creation/matching, blocking the action when mismatched currencies are detected, and providing clear error messages to users High No Change Gap AA: custom enhancement for FX validations to be applied ACM- 930 3.1 Settlement Creation & Approval FX Status Validation for Settlement Grouping Ability to validate FX status compatibility across settlement group contracts, defaulting automatically based on FX status on contract to ensure consistent foreign exchange treatment High No Change Fit AA: custom enhancement for FX validations to be applied ACM- 1002 Contract Capture & Approval, Settlement Creation, Adjustment, & Approval Local Purchase - OTP and NOTP Vendor Treatment for Purchase Scenario Ability to back-solve tax amount. SAP's price include tax and tax rate. Tax should not be included in PnL calculations High Low Gap Add the field in PNL report as per the requirement ACM- 1006 Goods Movement & Quality Capture, Settlement Creation, Adjustment, & Approval Settlement of Multiple GR/GI to match with Invoice from Vendor Configure comprehensive tax application capabilities for Malaysia operations: - GST Management: - Rate Application: * Apply appropriate GST rates based on transaction type: - Exempt from GST - 0% GST rate - 6% GST rate * Determine rates based on transaction purpose: - Local transactions - Paper transactions - Circle/Washout transactions - Export transactions * Calculate High High Gap FI - Tax configuration, ACM will use the configuration, calculation, tax code from S4Core

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 220 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions GST on settlement amount: - Include contract amount - Add charges and brokerage - Currency Handling: * Charge GST in underlying settlement currency (usually MYR, sometimes USD) * Apply BNM's standard GST exchange rate for conversions - Documentation and Compliance: - Document Requirements: * Include GIAM's GST registration number on all documents for Malaysia delivery * Show tax amount and code on invoices (6% or GST Exempt) * Support proper GST documentation - System Configuration: * Generate separate account postings to SAP: - GST INPUT account - GST OUTPUT account * Apply GST only for GST registered companies/brokers ACM- 1007 Settlement Creation, Adjustment, & Approval Overview Settlement View by Contract [For Purchase Only] Ability to revise and reprocess invoice and tax invoice based on GR

Relate to ACM-1006, ACM-1037 High High Gap Settlement adjustment will generate CN/DN

Invoice cancellation can be used to generate new invoice ACM- 1008 Settlement Creation, Adjustment, & Approval Auto-Approval for Intercompany Settlement Ability to calculate and implement relevant taxes (VAT, COF - for purchase contracts only , etc) High Medium Fit Standard FI - TAX configuration

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File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 221 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 1010 Prepayment Management Correct Reconciliation Accounts for each Prepayment Request Ability to enable system to frieght rates - Rate Management: * Maintain contracted freight rates * Support different origin/destination pairs * Enable rate lookups and application High

Fit Expense/Fees (alternative)- but need to check with TM eam on req ACM- 1011 Prepayment Management Local Sales - Detailed Invoice Billing
Ability to manage customer rebates: - Support customer-specific rebates with predefined formulas - Price without tax - COGS without tax) × VAT Ratio × additional VAT ratio (1.2%) - "060 Customer rebate" with ratios separated by 4 types: * Sales organization * Channel * Division * Customer High Medium Gap Baseline Configuration for
Setup ACM- 1012 Settlement Creation, Adjustment, & Approval DPQS Calculation Ability to manage facility-related costs:

Record tank rental agreements
Track associated costs
Support cost breakdown details:
Packaging cost
Conversion cost
Cost of fund
Freight & insurance cost High Medium Fit ACM 3rd party storage solution. Deferred awaiting Business Decisions ACM- 1013 Settlement Creation, Adjustment, & Approval DPQS Adjustment Ability to determine posting periods:
Transaction-Specific Rules:
Physical Trades:
Invoice Date = Actual BL Date
Posting Period = Accounting High Medium Fit AA: To be explored standard configuration or required validation rule as per required.

VM: For TRM postings, the posting period is derived

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 222 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Period * Posting Date = Effective date in SAP * Entry Date = Actual entry date in SAP - Paper Trades: * Invoice Date = String Establishment Date * Posting Period = Accounting Period * Posting Date = Effective date in SAP * Entry Date = Actual entry date in SAP - All Other Postings: * Invoice Date = Invoice Date * Posting Period = Accounting Period * Posting Date = Effective date in SAP * Entry Date = Actual entry date in SAP from posting date. Posting date is available for input on TRM postings into FI such as post flows, post accruals, post valuations etc. ACM- 1014 Settlement Creation, Adjustment, & Approval Additional Charges in Final Settlement Ability to post standard shipments:

Generate invoice/payment value for related party transactions
Post to GL on invoice date
Use different accounts based on party type (downstream/upstream)
Generate invoice/payment value for 3rd party transactions High Medium Fit Basic Configuration - but take note for shipment details might need forms setup ACM- 1017 Settlement Creation, Journal Entry Enrichment with Ability to manage specialized shipment postings: High Medium Gap Basic Configuration

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 223 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Adjustment, & Approval Contract & Nomination Numbers

Generate and post invoice value for Rotterdam sales
Support split invoices (98/99% first invoicing)
Process 2/1% sales accruals (CN/DN of balance)
Handle settled 2/1% sales
Post quality and quantity adjustments to different GL accounts
Perform FI billing
Autopost PO invoices ACM- 1021 Prepayment Management Line-Item Prepayment Breakdown Ability to post fee-related entries:
Post difference between final and provisional amounts
Post accruals for various fees
Reverse accruals and post actuals for various fees
Process demurrage cost-in postings
Support DN/CN number tracking against fees
Allow easy searching and viewing of cost information
Indicate fee components for GL accrual posting
Automatically post lot-level fee accruals to GL High High Gap Minor Enhancement might be needed based on customer req on cost fields ACM- 1022 Settlement Creation, Adjustment, & Approval Intercompany - Settlement Amendment Restriction and Synchronization VAT Tax will be handled in ERP. Prices in ACM are before tax. Users should be able to capture if a particular contract is taxable or not taxable, and type of tax that is High High Fit Tax can be configured based on tax determination process and posting at GL account when actual tax is posted

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 224 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions applicable . The contract value (before tax) will be sent along with this flag to SAP, and when SAP returns actuals, ACM needs to be able to store the VAT tax amount (Still necessary?) ACM- 1023 Settlement Creation, Adjustment, & Approval Accounting AP Posting after Purchase Settlement Approval Ability to capture Tax levy High Medium Fit Enhancement to be done based on req ACM- 1024 Settlement Creation, Adjustment, & Approval Accounting Posting after Sales Billing Approval Ability to manage LC settlement: - Monitor and track incoming LCs for collection - Process and manage LC advising fee payments - Handle LC collection workflow with banking institutions - Manage internal distribution of collected LCs to relevant PICs - Track customer LC processing (PK) High Medium Fit Part of CIS Solution ACM- 1026 Settlement Creation, Adjustment, & Approval Company Code and Plant-Level Posting Structure Ability to build comprehensive prices from components: - Include transportation costs in pricing - Factor other relevant fees into final price - Support customer contract pricing - Allow for addition and modification of price components - Calculate total prices based on component summation High Low Fit ACM pricing

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 225 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 1029 Settlement Creation, Adjustment, & Approval Settlement Creation Validation Based on Load Event Completion Ability to manage incoterm- specific pricing - Handle various incoterms including: * X-tank (customer arranges transport) * DAP (delivered at place) * DDP (delivered duty paid, for Oleo products) * CIF (cost, insurance and freight) - Apply incoterm-specific charges and adjustments - Support region-specific incoterm interpretations High Medium Fit ACM pricing ACM- 1030 Settlement Creation, Adjustment, & Approval Delivery Delay Accounting in Final Settlement Ability to set estimated fees for physical trades by: * Date * Product * Customer * Destination - Upload fee amounts to user- defined tables - Set estimated fees for physical and paper by date, product and destination - Upload broker and surveyor costs via pre-defined templates High High Fit Fees Solution ACM- 1032

Vendor Advance Knock Off Accounting Posting Ability to automatically assign fee estimates: - Automatically apply estimated fees on contracts - Based on contract date at time of contract creation - Based on price-fixing date during the price-fixing process - Automatically assign to buy or sale deals High Medium Gap Fees,BRF+ rules

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 226 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Apply fees and expenses at lot level ACM- 1036 Prepayment Management Generate Proforma Invoice Ability to managing cost-in components - Include cost-in components as part of contract price - Support for previous outstanding payments with same counterparty (need for discussion, 1) manual linkage as long as contract is still open 2) prepayment agreement defined 3) configure a dedicated status and workflow) - Capture fixed and final price blended from different costs across vessels - Capture DN/CN number manually against each fee - Segregate cost-in amount for internal reporting and accounting (part of S4) - Support bank charges as part of price (add a fee component - customization) - Invoice customer for lump sum (commodity price + cost-in) (add a fee component - customization) High High Fit Custom Report ACM- 1037 Settlement Creation, Adjustment, & Approval Generate Settlement Documents Ability to manage transportation costs - Incorporate transportation costs into product pricing - Include estimates for rail car leasing time - Maintain integrity of billing slip High High Fit Fees/Expense, also TM can be explored

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 227 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions and transportation mode - Pay haulers and deduct freight from vendor's final settlement - Select different account codes for payment and deduction - Defer freight (paid but not collected) - Support different rates (pay one rate to hauler, charge different rate to vendor/customer) - Ability to capture and track: * Land Freight * Sea Freight * Insurance * Pumping Service * Load/Unload Fee ACM- 1042 Prepayment Management Local Purchase - For Payment term with Multiple DP, a separate Approval Process for each DP round Ability to allocate vessel-related fees: - Select which contracts a vessel- related fee should be allocated to (mass allocation of invoice to contracts) - Pro-rate amounts on weighted average basis (on BL quantity) - Provide "Select All" option
- Support multiple fees/fee types against a single provision - Handle mix of actual and estimated fees High High Fit Fees/Expense, also TM can be explored ACM- 1043 Prepayment Management Local Purchase - Attach Documents to DP Request Ability to allocate other-related fees: - Internally allocate any 3rd party fee to selected contracts - Query for selectable deals - Allocate on weighted average basis - Distinguish between fees for High High Gap Fees Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 228 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions commodity counterpart transactions and expenses for third-party transactions ACM- 1044 Prepayment Management Local Purchase - Prepayment Variation Ability to manage oleo-specific fees - Incorporate pallet costs (YP12) into net pricing - Apply for OLEO, GAR BV, and GAR Iberia customers - Exclude these costs from customer-facing invoices and documentation - include all US related tariffs High Medium Fit Fees Solution ACM- 1045 Prepayment Management Local Sales - Prepayment Variation Ability to manage tax-related aspects: - Handle contracts inclusive of tax (17% in China, 11% in Indonesia) - Reverse out taxes from P&L reporting High Medium Gap FI-Tax configuration ACM- 1046 Prepayment Management Local Sales - Clearing Customer DP Account based on Incoming Ability to manage customer- related expenses - Record, track, and reconcile small additional costs: * Demurrage charges * Late fees - Link to previous contracts - Include and track additional cost layers (CIF purchase to DDP sale) - Provide margin visibility across cost layers - Adjust for freight differential when customers change destinations High High Fit Expense Management / Fees

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 229 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 1047 Prepayment Management Local Sales - Partial Invoice Receipt Ability to compare estimated vs. actual fees - Capture actual fees for comparison with estimates - Retain latest estimates after actuals for comparison - Adjust applied fee estimates based on Trader's decision - Report on actual secondary costs vs. accrual vs. estimated High Low Fit Expense Management / MTM report ACM- 1059

Bank Details Ability to analyze fee data: - Support various reporting levels: * Contract * Goods movement receipt * Vessel - Report secondary cost accrual monthly movements: * Monthly new added * Deleted * Amended - Report secondary cost accrual balances with details - Report component pricing changes - Track estimated vs. actual cost per contract High Medium Fit Fees Solution ACM- 1204 Contract Capture & Approval, Delivery Planning, Settlements Creation & Approval Product Additional Notes in Contract Ability to configure fees: - Capture futures/options clearing broker fees - Configure broker fees by product and exchange - Associate broker account numbers - Set up physical broker commission fees - Configure various secondary costs High High Gap Fees Solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 230 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Support FOB down calculation with estimated/actual fees ACM- 1252 Settlement Creation, Adjustment, & Approval Bonded/ Non Bonded Zone Tax Invoice generation Ability to manage different invoice types: - Generate standard invoices - Create provisional invoices - Issue credit/debit notes for quantity adjustments - Process quality adjustment invoices - Handle prepayment and proforma invoices - Create commercial invoices - Issue credit notes and debit notes High High Gap Standard Solution Behavior ACM- 1256 Prepayment Management, Goods Movement & Quality Capture Local Purchase - Option to do GR Before Prepayment Ability to consolidate invoices: - Issue single sales invoice linked to multiple purchase orders (condition that counterparty is the same) - Support consolidated billing - Generate daily purchase invoices High High Gap Standard Solution Behavior ACM- 1277 Settlement Creation, Adjustment, & Approval Late Delivery Charge for Settlement Adjustment Ability to manage vendor payments: - Process payments to shippers - Track payment status and history - Maintain payment documentation - Reconcile payments against invoices (manual process) - Process and manage vendor payments (manual process / integrate/ interface with Vendor High Medium Gap To be done by Expense Management

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 231 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Invoice Management System - VIMS) - Issue and process cheque payments - Email daily payment lists and SWIFT details - Verify and send payment requests for signatory authorization - Prepare and submit PRFs for supplier payments - Obtain necessary payment approvals ACM- 1278 Settlement Creation, Adjustment, & Approval Approval Process for Late Delivery Charge Adjustment Ability to handle specialized AR processes: - Review and validate surveyor outturn reports (ACM) - Monitor AR for outturn settlements (Process in ACM but reports in FI) - Calculate demurrage based on laytime (ACM) - Process demurrage billing (Check with S4 team if independent debit notes are generated) / to be checked with the business - Track AR for demurrage settlements (Check with S4 team if independent debit notes are generated) / to be checked with the business

(to be split based on ACM, ACM- High Medium Fit 1st Scenario: Settlement adjustment would generate debit note; since adjustment is done for old contract, the demurage will be added to the that contract [ACM] 2nd Scenario: If we add the demurrage cost from previous contract to the new contract, we dont need to create DN; Accounting team is OK to not tie back to the old contract. [need to check with trade ops and trade control during build phase]

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 232 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions FI) (to check on the parked items) ACM- 1280 Settlement Creation, Adjustment, & Approval Local Purchase - OTP and NOTP Journal Posting & GL Account Ability to manage broker commissions: - Validate broker commission calculations - Process commission payments High Medium Gap BRCD solution can be utilised ACM- 1282 Prepayment Management Multiple Prepayment approval / approval delegation
Ability to manage surveyor costs: - Manage surveyor costs - Validate charges - Handle payment workflow High Medium Fit Fees and Expense Management Solution
ACM- 1290 Prepayment Management Local Purchase - Prepayment OTP or NOTP Ability to adjust dates and prices: - Overwrite invoice due dates when calculated incorrectly (autocalculated based on payment term and can be overwritten) - Change billing dates (part of S4, need to check logic behind change of billing dates) - Add discounts to final invoices without overwriting system calculations (Fit) - Apply discounts to final payments (Fit) High Medium Gap Pricing Conditions Setup ACM- 1291 Prepayment Management Local Sales - Process Incoming Prepayment from Trading Customer Ability to configure invoice calculations: - Calculate final settlements based on specified weights - Support origin or destination weight specifications - Calculate final settlement price based on trade type equations High Medium Fit Native settlement functionlaity will cater to all the requirements excluding form output

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 233 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Use set up configuration for calculations ACM- 1296 Settlement Creation, Adjustment, & Approval Interface with Invoice Enterprise Scanner and Opentext Ability to handle invoice adjustments: - Adjust for differences between CN/DN and Invoice - Post differences as cash adjustments - Provide option to amend underlying trade - Generate simple listing of invoices between SG and PTSmart High High Gap Settlement adjustment generates credit / debit memo based on scenario ACM- 1297 Settlement Creation, Adjustment, & Approval Monitor Unbilled Goods Issue Ability to manage settlement adjustments: - Manage settlement adjustments for price differences - Handle quality difference adjustments - Process differential payments - Maintain appropriate documentation - Ensure proper accounting treatment High Medium Gap In ACM invoices are generated based on scenarios, any FORM req needs to be developed. ACM- 1320 Settlement Creation, Adjustment, & Approval Payment Related to Delivery Ability to generate different invoice types: - Generate proforma invoices for custom declaration - Create provisional invoices - Produce final invoices for physical trades - Generate final invoices for swaps - Create tax invoices - Create invoices for export and High Medium Fit In ACM invoices are generated based on scenarios, any FORM req needs to be developed. Different document types/ ABD generated at settlements can be leveraged as well as configured to suit specific req

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 234 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions local sales (proforma & final invoice) - Create appropriate proforma / provisional invoices according to applicable payment terms ACM- 1326 Prepayment Management Local Purchase - Form Output for Payment Processing Ability to enerating credit and debit notes - Generate Credit/Debit Notes for: (Settlement adjustments can be used to generate CN/DN based on delta amount) * Final invoice (1/2%) * Paper (with variations including/excluding tax) (not covered by ACM - taken up by TRM) * Fee settlement * Reversals - Approve credit notes to vendors - Generate debit notes (non-sales invoices) High High Gap Settlement Ajustment can be performed, fees, Reversal, separate invoice of fees ACM- 1342 Settlement Creation, Adjustment, & Approval Sales - Goods Issue not Billed Ability to customize invoice formats: - Generate custom invoice number sequence for export deals - Ability to include product certification in the invoice - Capture custom clearance number information - Create PO Services for Surveyor & Freight Invoices -> SS: These expenses are recorded directly onto the Contracts and Accrued or Settled independently to different counterparties. High Medium Gap Custom information to be printed on form needs to be manually/automaticall provided, form needs to be developed accordingly

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 235 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Generate Service Entry Sheet (SES) per invoice -> SS: Expense settlement posting has been shown to core team and Accounting team. They were ok with the Account postings, with and without Accrual. If there is no need for Service PO above, then there is no need for SES here. ACM- 1343 Settlement Creation, Adjustment, & Approval ACM Accounting Posting - General Ability to manage provisional invoicing: - Issue provisional invoice based on provisional price × BL quantity - Support invoicing before or after one or more fixing has been done - Create provisional invoices without posting to P&L or AR - Calculate provisional settlement at reference price when future is not fixed - Support manual price override for provisional settlements - Require invoice numbers on all provisional invoices - Calculate provisional prices based on loaded weight - Generate Indonesia Proforma Invoice for export - Create and send Proforma Invoice upon customer request (for Letter of Credit application and prepayment) - Ability to adjust quantities in proforma invoice (not based on contract qty) High High Gap ACM product offerings

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 236 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 1398 Prepayment Management Auto Proforma Invoice Numbering Ability to manage provisional settlements: - Create debit/credit notes based on price differences - Issue credit/debit notes for each fixing separately based on pro- rated quantities - Use month-end average prices for final invoicing - Manage outturn processes - Manage demurrage processes High

Gap ACM product offerings ACM- 1400 Settlement Creation, Adjustment, & Approval Working vs Calendar Payment Terms Ability to manage settlement splits: - Support 98/99% invoicing first (based on provisional or fixed price) - Invoice remaining 1/2% when actual outturn quantity and qualities are known - Apply splits to commodity cashflows and specific secondary costs - Issue provisional invoice for 98/99% when based on provisional price - Issue final invoice for remaining 1/2% - Issue split invoices (e.g., 80/20) based on known vs. adjusted values - Support POL and weight value adjustments at discharge High

Gap Settlement Workcenter ACM- 1401 Settlement Creation, Capture Export Certifications & PEB Data Ability to manage settlement adjustments: - Support quality-based price High

Gap Settlement Workcenter

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 237 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Adjustment, & Approval adjustments on final settlement - Calculate and apply polarization premiums or discounts - Base adjustments on actual quality results for raw sugar - Issue final invoice including quality premiums/discounts based on polarization results ACM- 1402 Settlement Creation, Adjustment, & Approval Credit Billing after Invoice List / Final Invoice Ability to configure claim calculations: - Input and compute escalators (penalties/premiums) - Base calculations on changes in quality and quantity High

Gap DPQS functionality ACM- 1406 Settlement Creation, Adjustment, & Approval Increase Billing Line Item Limit Ability to managing quality claims: - Capture actual quality measurements - Support escalation/de- escalation with premiums or discounts - Apply adjustments based on FFA and MNI - Post quality adjustments separately from quantity adjustments - Process quality claims for trading High

Fit Fees and DPQS needs to be configured ACM- 1408 Prepayment Management Local Purchase - Prepayment Balance with Vendors (Multiple Contracts) Ability to manage outturn calculations: - Enable detailed outturn calculations - Compare BL quantities to actual discharge quantities - Apply proper inventory adjustments High

Fit ACM offering

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 238 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Implement appropriate financial adjustments - Reflect physical reality in final calculations ACM- 1411 Settlement Creation, Adjustment, & Approval Local/Export Sales - Commercial Invoice Print Out Ability to configure circle settlements - Configure validation rules that block users from executing circles if rules are not matched - Support different validation rules for each settlement type High

Gap ACM offering ACM- 1412 Prepayment Management Noted Item Posting for Purchase & Sales Ability to process circle settlements: - Capture both paper and physical circle out scenarios: * Handle GAR in any position in the circle * Enter reference price and issue credit/debit notes based on price differences * For physical circles, capture actual BL quantity and settle based on that * For paper circles, settle based on contract quantity - Process Features: * Include trade date on every pricing for tax purposes * Process zero-value invoices * Partial non-standard settlement for contract splits with multiple parcel deliveries * Automated reversal for non- standard settlement with payment events * Flexible management of different trading origination High

Fit Standard Solution Behavior

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 239 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions - Handle circle settlements involving multiple counterparties: * Provide proper position tracking * Manage financial settlement processes * Support European-specific documentation requirements ACM- 1416 Settlement Creation, Adjustment, & Approval Trader Name Information to be passed to FBL5N and FBL1N Ability to configure document bypass: - Configure validation rules that block users from executing Doc Bypass if rules are not matched - Support different validation rules for each settlement type High

Gap Strings solution ACM- 1425 Settlement Creation, Adjustment, & Approval Sales: Auto-billing creation In a Document bypass, the supplier (first on the chain) will always invoice to the receiver (last in the chain). There may be remaining settlement with the different individual counterparties.
In cases where there are a long strings that includes a circleout, circlouts will always be performed first, shortening the string
For Document bypass (DBP), client will take always either: - supplier price as the reference price for settlement, (first price in the chain). - receiver price as the reference price, (last price in the chain).
In DBP scenarios, settlement is done based on actual quantity, and settlement splits 98/99% occur.
High

Gap Strings solution

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 240 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions GAI could fall in the beginning, middle or end of the chain. GAI at begin of chain (shipper). Invoice 98/99% with receiver (last in the string) at string reference priceBL quantity. Net 98/99% with contractual counterparty at (agreed price - string price)BL quantity. Net 1/2% with contractual counterparty at contractual price/FOSFA*outturn quantity.

GAI at middle of chain. Issue debit/credit note to contractual counterparty at actual BL quantity(reference price - contractual price)98/99%. Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2%

GAI at end of chain. Invoice received from shipper (first in the string) for 98/99% at reference string priceBL quantity. GAI will invoice the contractual counterparty for difference in price98/99% (if any). Once quantity and quality are known, issue credit/debit note to contractual counterparites at Outturn quantitycontractual price/FOSFA price1/2%

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 241 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 1428 Settlement Creation, Adjustment, & Approval Sales Biodiesel only - distribution period field Ability to manage doc-in- collection: - Manage agreements between GAR Singapore and counterparties - Track contract-specific details (volume, agreed prices) - Standardize documentation and terms without physical movement - Automate generation and exchange of physical invoices - Process payments between adjacent parties - Mimic physical settlements without physical product movement - Eliminate need for outturn settlement calculations - Document completion of paper settlement processes High

Gap Back to back pegging can be utilized. Strings Doc-in- Col ACM- 1430 Settlement Creation, Adjustment, & Approval Attachment documents flow to FI Ability to configure payments - Configure payment terms for physical settlements (FI) - Manage flexible payment percentages based on deal terms (FI) - Adjust data fields (establishment date, settlement price, etc.) (ACM) High

Gap Baseline Configuration Setup and requires minor adjustment out-of-the-box ACM- 1432 Settlement Creation, Adjustment, & Approval Generate & Upload Penalty Memo Ability to manage specialized business models - GAR USA Washout Model: * Support specialized washout model where: * Products are sold back to GAI on paper at the same High

Fit Enhancement to be done based on req

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 242 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions initial price * Price recalculation occurs based on actual sales to end customers * Credit/debit notes are generated as needed.

This is related to * Strings * Documents in collection (LRD) ACM- 1433 Settlement Creation, Adjustment, & Approval Negative scenarios Ability to reconcile quantities: - Reconcile contracted vs. actual quantity for future-physical trades - Ability to reconcile fees based on confirmed delivered quantities - Support for multiple delivery scenarios (PO Hub) High

Fit Custom Comparative Report for Expenses ACM- 1434 Settlement Creation, Adjustment, & Approval Auto-fill Seller's Bank Details for Intercompany Transactions Ability to reconcile fees: - Track and reconcile estimated and actual fees - Ensure fee reconciliation at lot- level - Consider trade/pricing dates - Handle provisional price fixing on different days High

Gap Custom Comparative Report for Expenses ACM- 1437 Settlement Creation, Adjustment, & Approval Notification to do Settlement / Billing Ability to manage incidental costs: - Accounting for unexpected costs - Handle decimal rounding adjustments High

Gap Fees Solution

ACM- 736 Report Outstanding Invoice Management Ability to track and group outstanding invoice amounts by customer or other criteria

(new)

ACM- 936 3.2.5 Fees/ Expenses Journal Separate Journal Entries per Commodity Type / In Singapore specifically, the journal posting for broker, freight, surveyor fees settlement is

(new)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 243 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Postings (separate journals per commodity group for fees) Group for Expenses separated by commodity (palm / lauric), the journal postings need to be separated by cost/profit center (e.g. if broker fees invoice cover both palm & lauric contracts, there needs to be 2 double entries one for palm cost/profit center and one for lauric cost/profit center) ACM- 937 3.2.3 Expense Allocation (single claim/fee covering multiple contracts e.g. demurrage) Settle Multiple Contract Together and Create Claim applicable for Multiple Contract ability to settle multiple contract for a single counterparty together and create a single claim applicable for multiple contract

(new)

ACM- 938 4.1.12 COGS at Contract (price components at contract for simulation) Dynamic COGS Simulation via Pricing Conditions for All-In and Unpriced Contracts The business requires a COGS simulation breakdown within SAP ACM that supports both: - Immediate-Priced (All-In) Contracts, and - Unpriced / Deferred Pricing Contracts

The COGS simulation must provide structured visibility of cost components (e.g., Raw Material, Chemicals, Packaging, Overhead) for margin transparency and internal profitability analysis.

A. Immediate-Priced (All-In) Contracts

(new)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 244 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions For contracts where final pricing is determined at contract creation: - The system shall calculate and display the full COGS simulation breakdown at the time of contract entry. - Certain cost components (e.g., Raw Material) may derive values from predefined MTM or market references.

The simulation may be: - Stored statically (snapshot at contract creation), or - Recalculated based on defined logic (to be clarified by business).

The COGS breakdown shall be visible at contract item level for margin comparison against the sales price.

B. Unpriced / Deferred Pricing Contracts For contracts where pricing is determined later (e.g., floating price, basis contract, pricing window): The system shall allow COGS simulation to be: - Calculated dynamically based on the latest applicable MTM or reference price. - The simulation must remain viewable even before final pricing

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 245 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions is fixed.

Upon pricing fixation, the system must: - Either freeze the simulated COGS at fixation date, or - Continue recalculating based on defined business rule (to be confirmed).

The logic for MTM retrieval must: - Identify the relevant reference price, - Apply defined formulas/conversion factors, - Populate the respective cost component condition. ACM- 940 3.2.3 Expense Allocation (vendor invoice approval before allocation to contracts) Invoice Approval Ability to approve invoice from vendor (3rd party and/or counterparty) prior to mass allocation to contract or expense settlement

(new)

ACM- 941 Report

For Fee and Expense Management, the system needs to allow planned expenses to be settled in a different currency and to still have a comparable view in the Comparison Report for Expenses (Actuals vs. Planned & Unplanned Expenses)

(new)

ACM- 942 Report

For Fee and Expense Management, the system to have a comparative report to see

(new)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 246 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions Actuals vs Planned & Unplanned Expenses ACM- 948 3.3.1 Physical Washout/ Circles Non- Standard Settlement Specialized Settlement Ability to manage specialized business models - Comprehensive Settlement Support: * Handle all non- standard settlement types: * Washouts * Circles

This was split from ACM-283

(split)

ACM- 956 3.2.3 Expense Allocation (mass freight expense allocation to contract) Freight P&L Management Ability to allocate freight costs to respective contracts

This was split from ACM-910

(split)

ACM- 958

GST Currency Handling The system should support GST calculation and reporting in the underlying settlement currency (typically MYR or USD), including currency conversion using BNM standard exchange rates where applicable.

This was split from ACM-018

(split)

ACM- 959

GST Posting & Accounting The system should post GST amounts to the appropriate accounts (input and output tax) and apply GST only for GST- registered entities.

This was split from ACM-018

(split)

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S/4HANA Transformation Project Solution Blueprint – Commodity Trading & Risk Management Settlements & Invoicing

File Name: S4_P2_ACM_PR05_Blueprint_Settlements & Invoicing_V1.10 Status: Final
Page 247 of 247 Req. No. Process Level 3 Requirement Requirement Description
Criticality Degree of Change Fit/Gap Assessment Solutions ACM- 960

GST Documentation & Compliance The system should ensure GST compliance by including required GST registration details on documents and displaying tax amount and tax code on invoices.

This was split from ACM-018

(split)