AP Open Balances Revaluation – Oracle EBS SQL Report

Oracle E-Business Suite SQL report from the Enginatics Library powered by Blitz Report™.

Overview

Description: AP Open Balances Revaluation Report

This report is in the same format as the AP Open Balances Revaluation Report which is no longer supported and should no loinger be used. The data source for this report is the same as the AP Open Items Revaluation report.

Application: Payables Source: Open Items Revaluation Report (XML) Short Name: APOPITRN DB package: AP_OPEN_ITEMS_REVAL_PKG

Report Parameters

Operating Unit, Revaluation Period, Include Up to Due Date, Rate Type, Daily Rate Type, Daily Rate Date, Balancing Segment Low, Balancing Segment High, Transferred to GL only, Cleared only, Include Domestic Invoice, Transaction Currency, Supplier

Oracle EBS Tables Used

gl_ledgers, hr_all_organization_units, ap_invoices_all, ap_open_items_reval_gt, ap_invoice_payments_all, ap_checks_all, xla_transaction_entities, xla_ae_headers, xla_ae_lines, ap_invoice_distributions_all, xla_distribution_links

Report Categories

BI Publisher, Enginatics, R12 only

Running This SQL Without Blitz Report

Some Oracle EBS SQL reports in this library require functions from the utility package xxen_util. Install it before running the SQL directly against your Oracle EBS database.

Download & Import Options

Resource	Link
Excel Example Output	AP Open Balances Revaluation 30-Oct-2020 190225.xlsx
Blitz Report™ XML Import	AP_Open_Balances_Revaluation.xml
Full SQL on Enginatics	www.enginatics.com/reports/ap-open-balances-revaluation/

Case Study & Technical Analysis: AP Open Balances Revaluation

1. Executive Summary

Business Problem

Multinational organizations frequently transact in foreign currencies. As exchange rates fluctuate, the value of open liabilities (unpaid invoices) changes relative to the functional currency. For accurate financial reporting (ASC 830 / IAS 21), companies must “revalue” these open balances at month-end to reflect the spot rate, booking the difference as an unrealized gain or loss. Failure to do so results in misstated liabilities and inaccurate P&L.

Solution Overview

The AP Open Balances Revaluation report (and its modern counterpart, AP Open Items Revaluation) calculates the revalued amount of all open foreign currency invoices as of a specific period end. It compares the original accounted amount (at the transaction date rate) with the revalued amount (at the period-end rate) to derive the unrealized gain/loss. This report serves as the supporting schedule for the General Ledger revaluation journal.

Key Benefits

Compliance: Ensures adherence to multi-currency accounting standards.
Accuracy: Provides a detailed audit trail for the “Unrealized Gain/Loss” account in the GL.
Visibility: Highlights exposure to specific volatile currencies.

2. Technical Analysis

Core Tables and Views

This report relies on a mix of transactional tables and Subledger Accounting (SLA) data:

AP_INVOICES_ALL: The source of the liability.
AP_INVOICE_PAYMENTS_ALL: Used to determine how much of the invoice remains open.
AP_OPEN_ITEMS_REVAL_GT: A Global Temporary table populated by the standard Oracle Revaluation program. This table stores the snapshot of open items and their calculated revaluation amounts.
XLA_AE_HEADERS / XLA_AE_LINES: Links the AP transaction to its underlying accounting entries.

SQL Logic and Data Flow

The report is unique because it often relies on the data generated by the standard Oracle “Open Items Revaluation” concurrent program.

Data Generation: When the standard program runs, it populates the AP_OPEN_ITEMS_REVAL_GT table.
Reporting: The SQL query extracts data from this temporary table, joining it back to AP_INVOICES_ALL and PO_VENDORS to add master data context (Supplier Name, Invoice Number) that might be missing or summarized in the temp table.
Calculation: (Open Foreign Amount * End-of-Period Rate) - (Open Functional Amount) = Unrealized Gain/Loss.

Integration Points

General Ledger: The output must match the revaluation journal created in GL.
Daily Rates: Relies on the GL_DAILY_RATES table for the period-end spot rates.

3. Functional Capabilities

Parameters & Filtering

Revaluation Period: The target period for the revaluation (determines the rate date).
Rate Type: Usually ‘Spot’ or ‘Corporate’.
Transferred to GL only: Filters for transactions that have already been accounted and posted, ensuring the revaluation is based on final numbers.
Cleared Only: Option to include/exclude reconciled payments.

Performance & Optimization

Temporary Table Usage: By leveraging the GT table, the report avoids recalculating complex remaining balances from scratch, relying instead on Oracle’s standard logic.

4. FAQ

Q: Why is this report marked as “Legacy”? A: Oracle has transitioned to the “Open Items Revaluation” architecture. While this report format is still used by some for its specific layout, the underlying data source is the same.

Q: Why don’t I see my invoice? A: Ensure the invoice was open (unpaid) as of the “Revaluation Period” end date and that it is in a foreign currency. Functional currency invoices do not require revaluation.

AP Open Balances Revaluation | Oracle EBS SQL Report

Description: AP Open Balances Revaluation Report This report is in the same format as the AP Open Balances Revaluation Report which is no longer supported…