Oracle EPM Cloud security is cumulative and permission-driven.

B. Both Users and Power Users can design (build or modify) an artifact when they are explicitly granted Build/Manage permission on that object.

C. Folder security is inherited: giving a user/group permission on a folder grants the same permission on every item inside it, unless a different permission is set on an individual item.

D. Access to dimension members is enforced at run time; a User or Power User can view or update only those members for which he or she has been granted the appropriate (read, write, none) member security.

A. Users and Power Users receive Write to all members only when no member security is defined, and they receive Read (not Write) on artifacts by default; therefore the blanket statement is false.

1. Oracle Enterprise Performance Management Cloud

“Administering Access Control

” Rev. May 2024

Section “Artifact Permissions – Build

” p. 18: “Users or Power Users with Build permission can create or modify artifacts.”

2. Ibid.

Section “Inherited Folder Permissions

” p. 22: “Permissions assigned to a folder are propagated to every artifact in that folder unless explicit permissions are set on the artifact.”

3. Ibid.

Section “Member Access Security

” p. 11: “A user can interact only with members for which he or she has been granted access.”

4. Oracle Planning Cloud

“Getting Started with Planning

” Section “Default Security

” p. 9: Describes default write to members and read-only access on artifacts

confirming why Option A is inaccurate.

In Oracle EPM Cloud Planning, Dashboards 2.0 are designed to provide rich, interactive visualizations. The data for the charts and other visual components within these dashboards can be sourced from three specific types of artifacts. These are existing forms, which present a curated slice of data; ad hoc grids, which allow for flexible, user-driven data exploration; and entire cubes, which provide access to a broad set of data for high-level analysis. These three sources provide the foundation for building dynamic and insightful dashboards.

C. Reports: Reports are distinct objects that can be placed on a dashboard alongside charts, but they are not used as a direct data source for creating a chart within Dashboards 2.0. E. Spreadsheets: Spreadsheets are not a direct data source for Dashboards 2.0. Data must first be loaded from a spreadsheet into a Planning cube before it can be visualized on a dashboard.

1. Oracle Corporation. (2024). Working with Planning for Oracle Enterprise Performance Management Cloud. Chapter 8: Designing Dashboards 2.0, Section: "About Dashboards 2.0".

Quote: "You can create dashboards that include up to six charts, each with its own data source, which can be a form, ad hoc grid, or cube." This section explicitly lists the three valid data sources.

2. Oracle Corporation. (2024). Administering Planning for Oracle Enterprise Performance Management Cloud. Chapter 10: Designing Dashboards 2.0, Section: "Creating a Dashboard 2.0".

Reference: This chapter details the process of creating a dashboard, where the first step after adding a chart is to select a data source. The available options presented in the user interface and documentation are Forms, Ad Hoc Grids, and Cubes.

Under IFRS 16 within Oracle Lease Accounting, a rent-free period is configured by creating a payment schedule line for the specific interval and setting the payment amount to zero. The system's core calculation engine for the Right-of-Use asset and Lease Liability amortization is fundamentally driven by the defined lease periods (e.g., monthly, quarterly) and the payment frequency. The rent-free period is simply one or more periods within this structure where the payment is zero, while interest accretion and asset amortization calculations continue as normal over the entire lease term.

A. Lease payments are set to the index rate.

This is incorrect. Index rates are used for variable lease payments that fluctuate based on an external index, a concept distinct from a rent-free period.

C. Calculations are based on a date range.

This is less precise. While a date range defines the rent-free interval, the system's calculations are processed on a periodic basis (e.g., monthly) according to the payment frequency.

1. Oracle Financials Cloud

Using Lease Accounting

24B

F91423-02

Chapter 5: Leases

Section: Create Payments.

The documentation states: "You can create a single payment for the entire lease term or create multiple payments for different periods of the lease term... For example

you can create a payment of zero for the first three months of the lease as a rent-free period." This directly supports option B. The entire process described for creating payment schedules is based on defining the number of periods and the frequency

which supports option D.

2. Oracle Financials Cloud

Implementing Lease Accounting

24B

F91421-02

Chapter 2: Lease Accounting Configuration

Section: Lease Accounting Configuration.

This guide details the setup of system options

including calendars and frequencies. It establishes that the fundamental basis for all lease processing and calculations is the defined periodicity. This provides foundational evidence for why calculations are based on periods and frequency (Option D)

not just a generic date range.

Groovy rules significantly extend the capabilities of standard business rules in Oracle EPM Cloud Planning. Key benefits include the ability to dynamically construct and execute Essbase calculation scripts at runtime based on user context or data (A). Groovy allows for complex, procedural logic (e.g., loops, conditional statements) to be performed on data grids entirely in memory, which is highly efficient for multi-step calculations before results are saved to the database (D). Furthermore, Groovy provides robust validation and error-handling mechanisms, enabling developers to validate user input from runtime prompts (RTPs) before execution and to validate data on forms before submission, preventing invalid data entry (E).

B: Member formulas are defined directly on members in the Dimension Editor using standard Essbase calculation syntax, not Groovy scripting. C: While Groovy can perform these actions on forms, this option is less comprehensive. Options D and E describe the more fundamental capabilities (in-memory procedural calculation and validation) that enable this specific use case and many others.

1. Oracle Cloud, Designing with Calculation Manager for Oracle Enterprise Performance Management Cloud (Release 24.05), Chapter 11: About Groovy Business Rules.

Page 11-1: "With Groovy rules, you can... Dynamically generate calculation scripts at runtime based on the context that is defined in the Groovy script." (Supports A).

Page 11-1: "Perform complex procedural calculations in memory before submitting the results to the database." (Supports D).

Page 11-1: "Add validation checks for runtime prompt values before running calculations, add data validation checks before submitting data, and add error handling." (Supports E).

2. Oracle Cloud, EPM Cloud Groovy Rules Java API Reference (Release 24.05), Class: Grid.

The documentation for the Grid (and related DataGrid) class describes methods for iterating through cells (each), getting and setting cell values (getCell, setCell), and performing operations on this in-memory representation of data before it is saved, which is the foundation for the benefit described in option D.

3. Oracle Cloud, Designing with Calculation Manager for Oracle Enterprise Performance Management Cloud (Release 24.05), Chapter 11: Working with Groovy Business Rules.

Section: Validating Runtime Prompts: "You can use Groovy business rules to validate runtime prompt values before a rule is launched." This section provides examples of accessing the rtps object to perform validation, directly supporting option E.

Section: Launching a Business Rule from a Groovy Rule: This section details how to build a string representing an Essbase calculation script and execute it using operation.application.getCube(CUBENAME).executeCalculationScript(calcScript), which directly supports the dynamic generation described in option A.

The "Rollup" calculation rule is specifically designed to aggregate data up the defined business hierarchies, such as Entity and Account dimensions. This process sums the values from lower-level (child) members to their respective higher-level (parent) members. Running this rule is essential after data input or changes at the base level to ensure that consolidated totals are accurately reflected in reports and analyses at all summary levels of the organization.

B. Prepare Plans: This rule is used to initialize a planning scenario, typically by seeding it with data from another source like actuals or a previous plan, not for hierarchical aggregation.

C. Calculate Actuals: This rule executes specific calculations on the "Actuals" scenario data, such as deriving financial ratios or other calculated metrics, rather than performing a general aggregation.

D. Prepare Forecast: Similar to "Prepare Plans," this rule is used to initialize a forecast scenario, often by seeding it with a combination of actual and plan data.

1. Oracle Corporation. (2024). Administering Financials for Oracle Enterprise Performance Management Cloud. EPM-AGFCS Document.

Section: "Financials Business Rules"

Content: This section explicitly describes the out-of-the-box rules. It states

"Use the Rollup business rule to aggregate data through the Entity and Account hierarchies." It also defines the other rules: "Use the Prepare Plan business rule to seed your plan from Actuals

" "Use the Prepare Forecast business rule to seed your forecast from Actuals and your current plan

" and "Use the Calculate Actuals business rule to calculate actuals for all Financials accounts." This directly supports 'A' as the correct answer for aggregation and differentiates it from the other options.

2. Oracle Corporation. (2024). Designing with Calculation Manager for Oracle Enterprise Performance Management Cloud. EPM-DCMCS Document.

Section: "About Aggregating and Calculating Data"

Content: This document provides the foundational concepts

explaining that aggregation (a rollup) is the process of calculating data for parent members by consolidating the data of their children. This aligns with the function described in the question as necessary to "analyze data at various levels of the business hierarchy."

To perform indirect cash flow statement planning within Oracle's Financials module, you must enable the Income Statement, Balance Sheet, and the Cash Flow Statement features. The indirect method for calculating cash flow begins with Net Income, which is derived from the Income Statement. It then adjusts for non-cash items and changes in working capital (e.g., accounts receivable, inventory, accounts payable), which are tracked on the Balance Sheet. Enabling the Cash Flow Statement feature itself is necessary to perform the consolidation and view the resulting statement. The system enforces this dependency by automatically selecting the Income Statement and Balance Sheet when the Cash Flow Statement is enabled.

C. Revenue: This is a sub-component of the Income Statement. The requirement is to enable the entire Income Statement feature, which includes revenue planning.

E. Expense: This is a sub-component of the Income Statement. The requirement is to enable the entire Income Statement feature, which includes expense planning.

1. Oracle® Cloud Enterprise Performance Management

Administering Planning

Release 24.05

F85844-11

Chapter 8: Administering Financials. In the section "Enabling Financials Features

" the documentation states: "If you select Cash Flow Statement

Income Statement and Balance Sheet are selected automatically and cannot be cleared. For Cash Flow

you can select either the Indirect or Direct method

or both." This directly confirms the dependency and requirement to enable all three features.

2. Oracle® Cloud Enterprise Performance Management

Working with Planning

Release 24.05

F85843-11

Chapter 10: Working with Financials. The section "About the Cash Flow Statement" explains the methodology: "For the indirect method

cash flow is calculated based on changes in the Balance Sheet and Income Statement." This supports the necessity of having both the Balance Sheet and Income Statement enabled to provide the required data inputs.

Mass Update forms in the Oracle EPM Cloud Workforce module are designed for planners to efficiently manage employee and job data after an initial data load from an external HR system. These forms specifically handle exceptions and adjustments. Their primary functions include adding new records for employees or jobs that were not part of the data load file (such as new hires or transfers) and applying the pre-configured default rates and assumptions. Additionally, they allow for the modification of properties for existing employees, including the crucial ability to override system-calculated defaults for compensation, benefits, and taxes to reflect specific circumstances.

A. Mass Update forms are for adding or updating records, not for mass deletion of specific data elements like salary. Running a data map is a separate administrative action, not performed on these forms.

B. This is incorrect. A key purpose of Mass Update forms is to handle exceptions, which includes adding compensation or other details for an existing employee who was missed in the data load file.

1. Oracle Cloud EPM

Working with Planning

Chapter 8: Working with Workforce

Section: Managing Existing Employees with Mass Updates.

This section explicitly states the capabilities of Mass Update forms: "After you load data from your HR systems

you can use the Mass Update forms to perform tasks that can add or update existing employee and job data." It then lists specific actions

including:

"Add a new record for an existing employee who was not in the load file

and apply configured defaults." (This directly supports option C).

"Change existing properties and then override default assignments and rates." (This directly supports option D).

"Change the status of an employee."

"Transfer an employee."

"Change an employee's job."

The pre-built Workforce module in Oracle EPM Planning is designed with a specific, fixed dimensionality, which includes a limited number of custom dimensions (typically two). A primary driver for creating a custom BSO (Block Storage Option) plan type is when a client's business requirements for workforce planning exceed these structural limitations. If a client needs to plan and analyze workforce data by more than the available custom dimensions (for example, by Project, Skill Set, and a custom Geography dimension), the standard Workforce module cannot be configured to accommodate this. A custom BSO plan type provides the necessary flexibility to design a cube with any number of required dimensions.

A. Planning salary by Position is a standard capability of the pre-built Workforce module and does not require a custom solution. C. Different levels of granularity within a shared dimension like Entity are managed through hierarchy design and security, not by creating a new plan type. D. The total number of dimensions in the application is not the direct driver; the specific dimensional requirements for the workforce planning process itself are what matter. E. A custom BSO cube would likely suffer from the same slow aggregation performance if it has similar size and sparse dimensionality. The standard architectural solution for slow BSO aggregation is typically an ASO (Aggregate Storage Option) reporting cube, not another BSO cube.

1. Oracle EPM Cloud, Administering Planning, Chapter 8: About Workforce: The documentation outlines the structure of the pre-built Workforce business process. It states, "Workforce provides two custom dimensions that you can enable and define to analyze expenses by dimensions that are not part of the predefined dimensions..." This confirms the limitation on the number of custom dimensions, directly supporting why option B is a valid reason to build a custom plan type.

2. Oracle EPM Cloud, Administering Planning, Chapter 2: Creating a Custom Application: This chapter details the process of building applications from scratch. It implicitly supports the rationale for option B by explaining that custom applications (and plan types) allow for complete control over the dimensionality, which is necessary when pre-built modules are too restrictive.

3. Oracle Essbase 21c, Database Administrator's Guide, Chapter 1: Oracle Essbase Overview, "Block Storage Cubes vs. Aggregate Storage Cubes": This foundational document explains the architectural differences between BSO and ASO. It clarifies that BSO is for complex calculations but can face performance challenges with large, sparse dimensions. ASO is designed for fast aggregation on large, sparse data sets. This supports the reasoning that building another BSO cube (Option E) is not the correct solution for BSO aggregation performance issues.

Navigation flows are the primary feature in Oracle Planning for customizing the user interface. Administrators use navigation flows to control how users interact with the application by defining the visibility and arrangement of cards, clusters, and tabs. This includes the ability to add, remove, or reorder the vertical and horizontal tabs that appear on a specific card, thereby tailoring the business process interface to the needs of different user roles.

A. Configure: The "Configure" option within the Application cluster is used for setting up application-level definitions like dimensions and user variables, not for customizing the user interface layout.

B. Valid intersections: This feature defines rules for valid data entry combinations at the cell level to ensure data integrity. It does not affect the user interface's visual components like tabs or cards.

D. Infolets: Infolets are interactive visual containers on the home page that display high-level, essential information. They are a component of the UI, not the tool used to customize other UI elements like tabs on a card.

1. Oracle Cloud EPM

Administering Planning

"Designing Custom Navigation Flows": "Navigation flows are the way that you control how users

groups

and roles navigate through the business process to perform tasks. You can customize the user interface by changing what is displayed on the Home page... You can also customize the tabs that are displayed on a card..."

2. Oracle Cloud EPM

Administering Planning

"Customizing Cards and Tabs": This section explicitly details the process: "You can customize the vertical and horizontal tabs that are displayed on a card. For example

you can hide tabs that a role does not need to see

or you can change the order in which tabs are displayed."

The Oracle Planning Jobs console allows administrators to automate and schedule various administrative and data management tasks. Among the available job types that can be scheduled are: Data Map: To move data between cubes. Import Data and Export Data: For loading data into and extracting data from the application. Refresh Database: To update the application with metadata changes and restructure the database. Merge Data Slices: To improve performance by merging incremental data slices in Hybrid BSO cubes. These jobs can be scheduled to run immediately, at a specific future time, or on a recurring basis.

A. Promote Planning Unit: This is a manual user action within the approvals process and cannot be scheduled as a system job from the Jobs console. D. Create Snapshot: This is an environment maintenance task performed through the Migration utility or automated via EPM Automate, not a schedulable job type within the Planning interface.

1. Oracle Corporation. (2024). Administering Planning for Oracle Enterprise Performance Management Cloud. "Managing Jobs". The documentation lists the available job types for scheduling, which include "Data Maps", "Import Data", "Export Data", "Refresh Database", and "Merge Data Slices". It does not list "Promote Planning Unit" or "Create Snapshot" as schedulable job types within the Planning Jobs console.