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The reclassification of a data source is a process through which the structure or presentation of accounting data is modified in order to make them easier to interpret or to adapt them to the specific needs of the analysis being carried out.

There are several techniques for reclassifying accounting data

The choice of the most suitable reclassification technique depends on the purposes of the analysis and the objectives to be achieved. It is important to remember that the reclassification of data can affect the interpretation of the results of the analysis and therefore it is always necessary to be clear and transparent in the presentation of the reclassified data.

The reclassification of a data source (balance sheet or accounting situation) can be carried out in different ways depending on the purposes and objectives of the analysis.

What are the reclassification models managed by Leanus?

Leanus envisages a primary reclassification model (from Source to CE to Value and Contribution Margin and SP to Sources-Employment) and different secondary reclassification models

What are the secondary reclassification models?

The secondary reclassification models are those that allow you to process:
- The standardized statutory scheme
- The Scheme AQR extension 1
- Other Schemes (generally requested and / or adopted by large organizations)

What are the other Schemes available?

- Other Schemes include some reclassification models SECONDARY, used to meet specific needs:
Financial statement e CCNO
IAS/ IFRS (inactive)
Bank schemes
Asset Quality Review schemes
Model IC / PL (includes a dedicated reclassification management menu)

The menu Other Schemes is dedicated to welcoming customized models developed specifically on the basis of specific needs typical of Corporate customers and to the Credit institutions. Some Schemes are available to users PREMIUM in AREA CONFIDENTIAL


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