Statement of Changes in Net Assets – SCNA

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SCNA is a statement of great relevance, as it highlights changes occurred in Net Assets between disclosure periods, in addition to destination to applicable reserves.

The report shows mutations in global terms, as for instance new Capital Subscriptions, Establishment of reserves, Dividend distribution, Equity adjustments, etc.

Configuring the SCNA table

In Accountfy, configuration of the SCNA table is made in the Management Structures module, by classifying information from columns and lines.

Configuring SCNA columns

By clicking on the pencil icon in any structure of Liabilities + NA, the user is directed to the edit modal, which contains an option to indicate whether the Structure is pertinent, or not, to Net Assets.

Selecting this option indicates that the structure is pertinent to Net Assets and will be a column in the Statement of Changes in the Assets table (SCNA). The default name is the same as for the Structure but can be edited.

Configuring lines in SCNA

While still in the Management Structures module, access the SCNA tab. Click and drag the Management Structure to the right to organize table visualization. All structures with editing icons can have their names changed.

The logic of the partial sum structure is to add up all the management structures above it.

Analyzing the SCNA table

In Financial Statements, in the selection field in the right corner of the screen, is an option for SCNA and SAV (Statement of Added Value); select it to view the tables.

The line Opening Balance is flexible, i.e. it is possible to build the formula that you wish. As a suggestion, the Net Equity structure corresponding to the column shall come as default.

The other lines can be edited via formula, allowing allocation of financial results to Net Equity structures.

It is mandatory to configure the Reserve stockpiling line at SCNA, to meet the Entity’s result destination rules in line with its Bylaws/Contracts. Finally, the Balance line is the sum of the lines above it and the Difference in SCNA and the Opening Balance.

This set makes up the Net Assets column, which cannot be edited.