In SAP S/4HANA, the Financial Statement Version (FSV) structure is used to generate financial statements. The net profit or loss is calculated automatically by the system by summing the balances of all Profit & Loss (P&L) accounts.

The "Not Assigned" node is part of this calculation because any P&L accounts that have not been explicitly assigned to a specific item in the FSV hierarchy are still included in the total calculation for net profit/loss.

The "Liabilities and Equity" node is also integral. The calculated net profit/loss is presented as a special "P&L Result" item. This item is strategically placed under the Equity section (within Liabilities and Equity) to ensure the balance sheet equation (Assets = Liabilities + Equity) is balanced. This structural placement is essential for the correct calculation and presentation within the FSV framework.

A. Financial Statement Notes: This node contains supplementary disclosures and explanatory text. It is not part of the quantitative calculation of net profit or loss.

B. Assets: This node represents the economic resources of the company. It is on the debit side of the balance sheet and is not used in the calculation of profit or loss.

1. SAP Help Portal

SAP S/4HANA

"Financial Statement Versions": This official documentation states

"The system calculates the net profit or net loss automatically from the P&L accounts. The balances of the accounts that are not assigned to an item are also included in the calculation of the net income/net loss." This directly supports the inclusion of the "Not Assigned" node.

2. SAP Help Portal

SAP S/4HANA

"Define Financial Statement Versions": This configuration guide explains that to have the system calculate the net result

you create special items for profit and loss. It details that these items are then assigned to the balance sheet structure

typically under Equity. "The net income/net loss is then listed under this item in the balance sheet." This confirms the role of the "Liabilities and Equity" node in the process.

3. SAP Learning Hub

Course S4F20 (Financial Closing in SAP S/4HANA)

Unit: "Financial Statement Versions": This course material illustrates the FSV structure

showing that the P&L result is a calculated item that is positioned under Equity to balance the balance sheet

making the "Liabilities and Equity" node a crucial part of the reporting structure for the calculated profit/loss.