Search Results amw_fin_stmnt_items_b




Overview
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Overview

The AMW_FIN_STMNT_ITEMS_B table resides in the AMW schema and belongs to the Oracle Internal Controls Manager (ICM) product family. Its documented role is to hold all financial items associated with a financial statement definition. In practice, the table functions as the line-level container within Oracle's financial statement modeling framework, where each row represents a discrete financial line item — such as a balance sheet caption, income statement line, or note reference — that contributes to a parent financial statement structure. Records in this table are keyed against a financial statement and a statement group, forming the hierarchical backbone used by ICM compliance and disclosure reporting processes.

Under the heuristic Data Vault classification mined from the foreign key structure, this object is satellite-leaning. This is a modeling suggestion only: the table carries descriptive attributes and audit metadata attached to a parent statement object rather than acting as a pure business hub or a many-to-many link. Its dependent relationship to AMW_FIN_STMNT_B through STATEMENT_GROUP_ID and FINANCIAL_STATEMENT_ID reinforces that interpretation.

Key Information Stored

The table comprises 28 documented columns in the ETRM 12.1.1 physical schema. The most significant are:

The unique index AMW_FIN_STMNT_ITEMS_B_U1 spans (STATEMENT_GROUP_ID, FINANCIAL_STATEMENT_ID, FINANCIAL_ITEM_ID, PARENT_FINANCIAL_ITEM_ID), making this combination the documented business-key candidate. The four identifier columns collectively enforce uniqueness of a financial item within its statement context, while no separate single-column surrogate primary key is documented in the ETRM metadata.

Common Use Cases and Queries

Typical usage centers on reconstructing a financial statement's line-item structure for compliance reporting and ICM reconciliation. A common pattern joins items to the parent statement:

  • Retrieve ordered line items for a statement: SELECT FINANCIAL_ITEM_ID, PARENT_FINANCIAL_ITEM_ID, SEQUENCE_NUMBER FROM AMW_FIN_STMNT_ITEMS_B WHERE FINANCIAL_STATEMENT_ID = :stmt AND STATEMENT_GROUP_ID = :grp ORDER BY SEQUENCE_NUMBER;
  • Reconstruct hierarchy by self-joining on PARENT_FINANCIAL_ITEM_ID to FINANCIAL_ITEM_ID.
  • Audit trail reporting using LAST_UPDATED_BY and LAST_UPDATE_DATE.
  • Security-filtered extracts applying SECURITY_GROUP_ID against FND_SECURITY_GROUPS.
  • DFF reporting via ATTRIBUTE_CATEGORY and the ATTRIBUTE1–ATTRIBUTE15 columns.

Related Objects

The most significant related objects are derived from documented foreign keys and structural dependency:

  • AMW_FIN_STMNT_B — parent statement table; joined on STATEMENT_GROUP_ID and FINANCIAL_STATEMENT_ID.
  • FND_SECURITY_GROUPS — referenced by SECURITY_GROUP_ID for access control.
  • AMW_FIN_STMNT_ITEMS_TL — the translation table convention used alongside _B tables for multilingual item text (standard EBS pattern).
  • FND_ATTRIBUTE_VALUES / DFF views — resolve the ATTRIBUTE_CATEGORY flexfield context for item-level attributes.
  • AMW financial statement hierarchy views — consume item rows to render nested statement structures in ICM UI screens.