SAP Statement of Changes on Provisions
A Statement of Changes on Provisions shows the development of provisions over the course of a fiscal year - in other words, how additions, reversals, or reallocations affect the balances.
Compiling a Statement of Changes on Provisions is legally required for some companies; in any case, the report supports both internal reporting and the preparation of annual financial statements.
In SAP S/4HANA, the Statement of Changes on Provisions is not included as a fully standardized standalone report. However, depending on the S/4HANA version, there are several approaches to generate this analysis in the system.
The systematic classification and labeling of data objects plays a crucial role in this context — for instance, through so-called semantic tags that assign a clear meaning to data.
Posting with SAP transaction types is a fundamental prerequisite for the correct creation of the Statement of Changes on Provisions. The use of transaction types must be clearly defined, systematically structured, and harmonized to ensure that the Statement of Changes on Provisions is consistent, traceable, and free of errors.
