TABLE OF CONTENTS DOCUMENT HISTORY 6

TABLE OF CONTENTS DOCUMENT HISTORY 6 UPDATE 17D 6 Revision History 6 Overview 6 Common Technologies and User Experience 7 Common Financials Features 7 Configure Auditable Setup Attributes and View Audit Report 7 Configurable Email Notifications 7 Financials 7 Advanced Collections 7 Enhanced Notes Capabilities for Streamlined Customer Account Management 7 Improved Collection Effectiveness by Expanded Scoring Data Points 7 Assets 8 Reset Basis at Period End for Transfers and Adjustments 8 Expenses 8 Ability for Administrators to Assign Delegates 8 Attendee Data Capture for All Expense Categories 8 Configurable Fields for Cash Advances 8 Configurable Fields for Expense Reports 8 Enhanced Controls for Mobile Expenses 8 Merchant Data Capture for Entertainment Expenses 9 Pay Group for Corporate Card Issuer Payment Requests 9 Support for Gender-Based Expense Policies 9 General Ledger 9 Streamlined Reporting: Generation of Reports and Account Groups and Reporting Structure Preview in Rapid Implementation 9 Generate Financial Reports and Account Groups Process and Copy Account Groups 9 Manage Cross-Validation Rule Violations Process 9 Correct Misclassified Accounts Process 9 Delete Translated Balances Process 10 Payables 10 Customer and Supplier Balance Netting 10 Early Payment Discounts 10 Receivables 11 Customer and Supplier Balance Netting 11 Enhanced Notes Capabilities for Streamlined Customer Account Management 11 New Web Service to Update Invoice with Credit Card Information 11 Support Credit Checking Against Order Amount Limit 11 Tax 11 Outsource Tax Processing and Reporting to Third-Party Tax Vendor Solution (Financials) 11 Transactional Business Intelligence for Financials 12 Customer Taxpayer Identification Number is Added in Receivables, Subledger Accounting and Revenue Management Subject Areas 12 Improved Cross-Functional Reporting Between Payables and Projects 12 Payables 12 Dynamic Discounting is Available in Payable Payment Disbursement Subject Area 12 Improved Cross Functional Reporting Across Payables Subject Areas 12 Invoice Image Routing is Available in Payables Invoices Subject Areas 13 One Time Payment Party Information is Available in Payables Subject Area 13 2

Receivables 13 Customer Account and Transaction Details Are Enhanced in the Receivables Subject Area 13 Regional and Country-Specific Features 13 Financials for the Americas 13 Argentina 13 Withholding Tax Reporting for Argentina 13 Chile 13 Withholding Tax Reporting for Chile 13 Colombia 14 Withholding Tax Reporting for Colombia 14 Financials for EMEA 14 Poland 14 Correction Documents for Poland 14 JPK Reporting for Poland 14 Print Commercial Documents for Poland 14 Tax Point Date Adjustment 15 UPDATE 17C 15 Revision History 15 Overview 15 Advanced Collections 15 Collections Scoring and Strategy Assignments by Segment 15 Payables 16 One Time Payments 16 Receivables 16 Ability to Launch Simplified Customer Upload via Web Service 16 New Web Service Operations to Apply an Existing Receipt to Transactions 16 Tax 16 District Tax Content Upload Support in ERP Cloud for Tax Partners 16 ERP Cloud for India 16 Transactional Business Intelligence for Financials 17 Additional Descriptive Flexfields for Financials OTBI Subject Areas 17 OTBI Subject Area Usability Enhancements 17 General Ledger 17 Accounting Segment Level Descriptions in General Ledger Balances Subject Area 18 Clearing Account Reconciliation Information in General Ledger and Subledger Accounting Journals Subject Areas 18 Payables 18 Additional Purchase Order Information for Payable Invoice Transactions, Prepayment Applications and Invoice Holds Subject Areas 18 Multi-Period Accrual Accounting Information in Payables Subject Areas 18 Subledger Accounting 18 GL Journal Details in the Subledger Accounting - Journals Subject Area 18 UPDATE 17B 18 Revision History 18 Overview 19 Common Technologies and User Experience 19 Common Financials Features 19 Enhanced Integration Between Financials Cloud and EPM 19 ERP Object Attachment Service 20 Inbound and Outbound Data File Encryption Using ERP Integration Service 20 3

Add Who Columns for Auditing 20 Financials 20 Advanced Collections 20 Display On-Account and Unapplied Receipts in the Transactions View 20 Assets 21 Alias Support for Key Flexfields in Assets 21 Asset Leases 21 Automatically Derive Depreciation Expense for Assets 21 Payables Invoice Details During Asset Conversions 21 Redesigned OTBI Subject Areas for Assets 21 Spreadsheet-Based Mass Detail Changes for Assets 21 Bill Management 22 Bill Management 22 Budgetary Control 22 Budgetary Control Year-End Carry Forward 22 Enhanced Budgetary Control Processing and Reporting 22 Enhanced Attributes for Budget Control - Transactions Real Time Subject Area 23 New Budgetary Control - Balances Real Time Subject Area 23 Enhanced Attributes for Budgetary Control - Transactions Real Time Subject Area 23 Cash Management 23 Enhanced Bank Statement Handling and Reconciliation Features 23 Extended Cash Forecasts 23 Treasury Management Integration 23 Expenses 24 Improved Controls for Expedited Expense Reimbursement 24 Mobile Expenses Enhancements 24 Remittance Advice and Tokenization with Corporate Card Processing 24 Enhanced Compliance with Entertainment Policies 24 General Ledger 25 Clearing Accounts Reconciliation 25 Journal Posting Improvements 25 General Ledger Reporting 25 Payables 25 Deferred Expenses 25 Duplicate Invoice Check 25 Supplier Balance Aging Report 26 Receivables 26 Ability to Settle Tokenized Credit Card Transactions from Third-Party System 26 Ability to Unapply Standard Credit Memos from Invoices 26 Credit Management 26 E-Mail Delivery of Statements 26 Subledger Accounting 27 Subledger Reporting 27 Usability Enhancements for Subledger Accounting - Journals Real Time Subject Area 27 Export Accounting Entry View in Spreadsheet 27 Tax 27 Enhanced Support for Tax Partner Integration 27 Tax Box Allocations 27 Regional and Country-Specific Features 28 Financials for Regional Localizations 28 Exchange Rate Difference Invoices 28 Financials for the Americas 28 4

Argentina 28 Document Numbering for Argentina 28 Withholding Taxes for Argentina 28 Transaction Tax Reporting for Argentina 28 Brazil 28 Accounting (SPED) for Brazil 29 Order to Cash for Brazil 29 Procure to Pay for Brazil 29 Taxpayer ID and Tax Registration Validation for Brazil 30 Transaction Tax for Brazil 30 Withholding Tax for Brazil 30 Chile 30 Transaction Tax Reporting for Chile 30 Colombia 30 Transaction Tax Reporting for Colombia 30 Withholding Taxes for Colombia 31 Financials for Asia/Pacific 31 Japan 31 Enhanced Depreciation Methods for Japan Tax Reforms 31 Fixed Assets Reports for Japan 31 "What If Analysis" Improvements for Japan Tax Reforms 31 Korea 31 VAT Processing and Reporting for Korea 31 Withholding Tax Processing and Reporting for Korea 32 Financials for EMEA 32 France 32 Audit File for France 32 5

DOCUMENT HISTORY This document will continue to evolve as existing sections change and new information is added. All updates appear in the following table: Date Update Version Notes 22 DEC 2017 Update 17D Revised update 17D. 11 AUG 2017 Update 17C Delivered new features in update 17C. 07 APR 2017 Update 17B Delivered new features in update 17B. UPDATE 17D REVISION HISTORY This document will continue to evolve as existing sections change and new information is added. All updates appear in the following table: Date Feature Notes 22 DEC 2017 Line Level Approval Removed feature from update 17D. 14 NOV 2017 Customer and Supplier Balance Netting Updated document. Moved feature to Payables and Receivables sections. 06 OCT 2017 Created initial document. OVERVIEW This guide outlines the information you need to know about new or improved functionality in this update. DISCLAIMER The information contained in this document may include statements about Oracle s product development plans. Many factors can materially affect Oracle s product development plans and the nature and timing of future product releases. Accordingly, this Information is provided to you solely for information only, is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality described remains at the sole discretion of Oracle. This information may not be incorporated into any contractual agreement with Oracle or its subsidiaries or affiliates. Oracle specifically disclaims any liability with respect to this information. Refer to the Legal Notices and Terms of Use for further information. 6

COMMON TECHNOLOGIES AND USER EXPERIENCE COMMON FINANCIALS FEATURES CONFIGURE AUDITABLE SETUP ATTRIBUTES AND VIEW AUDIT REPORT You can now enable the audit of selected setup and configuration attributes and view the report to improve control over important enterprise processes: Monitor access to the setup attributes that impact important business decisions and processes. Maintain a reliable enterprise transaction system that supports day-to-day business operations. CONFIGURABLE EMAIL NOTIFICATIONS You can now use configurable email notification templates for approvals in Expenses, Payables and General Ledger. You can either use the predefined templates as delivered, or modify them according to your business requirements using Oracle Business Intelligence Publisher. FINANCIALS ADVANCED COLLECTIONS ENHANCED NOTES CAPABILITIES FOR STREAMLINED CUSTOMER ACCOUNT MANAGEMENT Receivables and Collections users now have access to the same notes pertaining to Receivables transactions. Receivables and Collections users can now enter internal and customer comments in the Manage Disputes page. These comments are carried forward to the approval workflow notification internal notes. Dispute number, amount, and credit memo reason details are recorded in the notes of the original transaction. IMPROVED COLLECTION EFFECTIVENESS BY EXPANDED SCORING DATA POINTS You can now build more sophisticated scoring formulas, increase score accuracy, and improve collections effectiveness by leveraging newly available additional scoring data points, such as customer total amount past due and customer weighted average days paid. 7

ASSETS RESET BASIS AT PERIOD END FOR TRANSFERS AND ADJUSTMENTS You can now specify following period conventions for your asset adjustments and transfers. Recognize your asset transfers immediately and use period-end cost and reserve balances for your transfer accounting. Account your adjustments immediately and defer the depreciation basis change to the following period. EXPENSES ABILITY FOR ADMINISTRATORS TO ASSIGN DELEGATES Expedite the new hire process by enabling administrators to assign expense entry delegates for employees and contingent workers. A new administrative task allows expense managers to assign delegates to their users across the company. ATTENDEE DATA CAPTURE FOR ALL EXPENSE CATEGORIES Comply with local regulations and reporting requirements and maintain transparency by capturing attendee data when applicable. You can now enforce attendee data capture and control the attendee data collected by configuring entertainment policies for all expense categories. CONFIGURABLE FIELDS FOR CASH ADVANCES Capture additional information by organization or by business unit in cash advance requests to support reporting and spend analysis. Expenses now allows you to collect additional information for cash advances with descriptive flexfields. You can configure additional fields by business units, by cash advance types, or by any other context. CONFIGURABLE FIELDS FOR EXPENSE REPORTS Capture information important to your organizations and business units in expense reports to enhance spend analysis. Expenses now allows you to capture additional information at the expense report level by enabling descriptive flexfields. You can configure the fields by business units or by any other applicable context. ENHANCED CONTROLS FOR MOBILE EXPENSES Enhance usability and improve efficiency of your workforce with Mobile Expenses. Expenses mobile application now enables the following capabilities: Enables approvers to review PDF and Microsoft Word and Excel documents associated with the expense reports on Apple devices. Allows administrators to control password storage in the Expenses mobile application. 8

MERCHANT DATA CAPTURE FOR ENTERTAINMENT EXPENSES Improve reporting and spend analysis by capturing merchant information on select entertainment expense types. Expenses now enables you to enforce merchant data capture for entertainment expenses. PAY GROUP FOR CORPORATE CARD ISSUER PAYMENT REQUESTS Streamline the remittance process for corporate card issuers by assigning a specific pay group to payment requests for corporate card issuers. Using a pay group enables you to group payment requests to produce a remittance advice report for each payment. SUPPORT FOR GENDER-BASED EXPENSE POLICIES Support local requirements where expense amount limits vary by gender. Expenses now enables gender as a rate determinant to define expense amount limits for accommodations, mileage, and miscellaneous expense categories. GENERAL LEDGER STREAMLINED REPORTING: GENERATION OF REPORTS AND ACCOUNT GROUPS AND REPORTING STRUCTURE PREVIEW IN RAPID IMPLEMENTATION The Streamlined Reporting enhancements are a set of solutions that jump start and ease report setups to provide instantly available financial reports. The report generation feature integrates with the Rapid Implementation Enterprise Structure setup to automatically generate Financial Reporting reports and Account Groups based on the specific accounting configuration created. An embedded report previewing feature provides additional validation of the reporting structure setup in the context of a sample report to facilitate any required re-alignment. GENERATE FINANCIAL REPORTS AND ACCOUNT GROUPS PROCESS AND COPY ACCOUNT GROUPS The Generate Financial Reports and Account Groups process can be submitted at any time to automatically create Financial Reporting reports and Account Groups. The Copy Account Group feature allows you to leverage existing Account Groups and modify the copy to easily produce another report variation. MANAGE CROSS-VALIDATION RULE VIOLATIONS PROCESS Cross-validation rules determine whether a selected value for a particular segment of an account combination can be combined with specific values in other segments to form a new account combination. Use the new Manage Cross-Validation Rule Violations process to list and optionally disable account combinations that violate cross-validation rules for a given chart of accounts. The process also lets you preserve attributes of account combinations to prevent the Inherit Segment Value process from reenabling them. CORRECT MISCLASSIFIED ACCOUNTS PROCESS Use the new Correct Misclassified Accounts process to correct account types for account combinations. Misclassified accounts occur when the inherited account type of the corresponding natural account segment value is set incorrectly. The process also lets you preview the correction results. 9

DELETE TRANSLATED BALANCES PROCESS The Delete Translated Balances process provides the ability to completely reset translations in the event that significant changes are made to the accounting configuration. In these cases, it is not sufficient to just submit a translation again after making the change, but requires that all previous translated balances be deleted first. These scenarios include making changes to the following: Equity or income statement translation method Translation rate type First ever translation period for a translation currency Cumulative translation adjustment account Retained earnings account Account type classification of an account PAYABLES CUSTOMER AND SUPPLIER BALANCE NETTING Use the Customer and Supplier Balance Netting feature to enable the automatic netting of Payables and Receivables transactions within a business enterprise and issue payments and receipts for the netted amounts. Netting agreements can be defined that incorporate the netting business rules (such as transaction selection criteria) to support your payment practices. The netting process automatically creates the Payables payments and Receivables receipts required to clear a selected number of Payables and Receivables transactions. The functionality allows you to fine tune netting settlements, prior to completion. EARLY PAYMENT DISCOUNTS Oracle Payables Cloud now integrates with Adaptive Intelligent and supports sophisticated data science that drives the early payment discount offers. Early payment discounts offer is established to accelerate payment in return for a reduced net payment amount. The earlier the payment, the greater the discount. The feature is also generally referred to Discount Management or Dynamic Discounting. The discount amount is calculated by using a formula that incorporates the 'days paid early' and the variable annual percent rate (APR). This is different from the traditional static payment terms that uses pre-negotiated discount terms. 10

RECEIVABLES CUSTOMER AND SUPPLIER BALANCE NETTING Use the Customer and Supplier Balance Netting feature to enable the automatic netting of Payables and Receivables transactions within a business enterprise and issue payments and receipts for the netted amounts. Netting agreements can be defined that incorporate the netting business rules (such as transaction selection criteria) to support your payment practices. The netting process automatically creates the Payables payments and Receivables receipts required to clear a selected number of Payables and Receivables transactions. The functionality allows you to fine tune netting settlements, prior to completion. ENHANCED NOTES CAPABILITIES FOR STREAMLINED CUSTOMER ACCOUNT MANAGEMENT Receivables and Collections users now have access to the same notes pertaining to Receivables transactions. Receivables and Collections users can now enter internal and customer comments in the Manage Disputes page. These comments are carried forward to the approval workflow notification internal notes. Dispute number, amount, and credit memo reason details are recorded in the notes of the original transaction. NEW WEB SERVICE TO UPDATE INVOICE WITH CREDIT CARD INFORMATION Use the new Receivables Invoice Update web service to update an existing Receivables transaction with imported tokenized credit card payment information from third-party systems. SUPPORT CREDIT CHECKING AGAINST ORDER AMOUNT LIMIT Receivables Credit Checking Service now supports checking the requested amount against the Order Amount Limit captured in the customer or customer account profile. You can define an order amount limit (in addition to the credit limit) to better control the processing of orders with large amounts. TAX OUTSOURCE TAX PROCESSING AND REPORTING TO THIRD-PARTY TAX VENDOR SOLUTION (FINANCIALS) PARTNER TRANSACTION TAX INTEGRATION WITH ORACLE ERP CLOUD Oracle ERP Cloud integration with comprehensive transaction tax management solutions provided by tax partners is currently available for tax content, tax calculation, tax determination, and tax reporting. Customers can leverage these partner transaction tax solutions independently or together based on different transaction tax requirements across market segments and industries. 11

Following are the key benefits in adopting partner transaction tax management solutions: Tax Content Offering Tax Determination Offering Tax Reporting Offering Partner tax content service includes geographic tax jurisdictions, tax rates, and taxability rules for products and services with potential customerspecific changes. Updates available on monthly basis for statute changes. Cloud-to-Cloud integration of ERP Cloud and Partner Tax Application Cloud for transaction tax calculation. Separate tax software integration components are not required on ERP Cloud. Data flow between Oracle ERP Cloud and Partner Tax Cloud. Signature-ready return for US sales and use tax filings. Tax partner can manage the entire tax compliance function from tax returns generation to payment remittances. TRANSACTIONAL BUSINESS INTELLIGENCE FOR FINANCIALS CUSTOMER TAXPAYER IDENTIFICATION NUMBER IS ADDED IN RECEIVABLES, SUBLEDGER ACCOUNTING AND REVENUE MANAGEMENT SUBJECT AREAS Taxpayer Identification Number has been added to paying and bill-to customer details in Receivables, Subledger Accounting and Revenue Management subject areas. IMPROVED CROSS-FUNCTIONAL REPORTING BETWEEN PAYABLES AND PROJECTS The Payables subject area has been enhanced to support payables reporting by projects and contracts. In Payables Invoices - Transactions subject area, the 'Project Information' folder has been expanded to include information on project, expenditure type, and task. Users with the appropriate Projects subject area access can access the Projects information in the Payables subject areas. PAYABLES DYNAMIC DISCOUNTING IS AVAILABLE IN PAYABLE PAYMENT DISBURSEMENT SUBJECT AREA Dynamic discounting attributes have been added in the Invoice Paid Installments Details folder in the Payables Payment Disbursement Subject Area. This provides reporting on dynamic discounting terms such as annual percent, days accelerated, and early payment offer. IMPROVED CROSS FUNCTIONAL REPORTING ACROSS PAYABLES SUBJECT AREAS Common Invoice attributes have been enhanced across the Payables subject areas to provide better cross functional reporting among Invoice Holds, Installments, Payment Schedule, Payment, Prepayments and Payment Disbursements. 12

INVOICE IMAGE ROUTING IS AVAILABLE IN PAYABLES INVOICES SUBJECT AREAS Invoice Image Routing attributes have been added in Payment Disbursements and Payables Invoices Subject Areas including Invoice Holds, Installments, Prepayment Applications, Transactions, Trial Balances. The attributes are available in the Invoice Details/Reference Information folder. ONE TIME PAYMENT PARTY INFORMATION IS AVAILABLE IN PAYABLES SUBJECT AREA One Time Payment Party information has been added in all Payables subject areas. Two new payable Party dimensions, Party and Party Site have been added to report information on one time payment supplier details including person, organization, address, and site information. RECEIVABLES CUSTOMER ACCOUNT AND TRANSACTION DETAILS ARE ENHANCED IN THE RECEIVABLES SUBJECT AREA Miscellaneous enhancements have been added to the Receivables Customer, Revenue Adjustments and Transactions subject areas. They include descriptions for account profile and site profile class, sales person number, from/to dates and credit type and purchase order printing information. REGIONAL AND COUNTRY-SPECIFIC FEATURES FINANCIALS FOR THE AMERICAS ARGENTINA WITHHOLDING TAX REPORTING FOR ARGENTINA The following new withholding tax reports comply with fiscal reporting requirements in Argentina. Purchase Withholding File for Argentina Purchase Withholding Certificate for Argentina CHILE WITHHOLDING TAX REPORTING FOR CHILE The following new withholding tax reports comply with fiscal reporting requirements in Chile. Purchase Withholding Fees Ledger for Chile Purchase Withholding Certificate for Chile Purchase Withholding Certificate Summary Report for Chile 13

COLOMBIA WITHHOLDING TAX REPORTING FOR COLOMBIA The following new withholding tax reports comply with fiscal reporting requirements in Colombia: Purchase Withholding Report for Colombia Purchase Withholding Certificate for Colombia FINANCIALS FOR EMEA POLAND CORRECTION DOCUMENTS FOR POLAND In Poland, corrections to previously issued VAT Invoices impacting tax related information require a separate, legal VAT document containing references to both the original (incorrect) information and the new (correct) information. With the Correction Documents for Poland feature, you can generate a separate VAT document to change an invoice already issued to a customer, to help comply with this legal requirement. You can apply invoice discounts, price adjustments or make additional corrections in the Review/Edit transaction pages before the Correction Document is issued to the customer. JPK REPORTING FOR POLAND Use this feature to generate outputs for Sales and Purchase Value Added Tax (VAT) Registers, and the Standard Audit File for Tax (SAFT) for Poland. This is known as Jednolity Plik Kontrolny (JPK) in Poland. It is the legally defined format (XML) for electronic submission to the tax authorities. The following extracts are supported: JPK Accounting Books Extract for Poland JPK Bank Statements Extract for Poland JPK Invoices Listing for Poland JPK Sales and Purchase Registers for Poland The feature also includes a report for the JPK Sales and Purchase Register information in PDF format: Sales and Purchase VAT Register for Poland PRINT COMMERCIAL DOCUMENTS FOR POLAND VAT Invoices and Correction VAT Invoices are legal documents in Poland. Use this feature to print transactions in Draft or Final mode using templates assigned at Document Fiscal Classification or Receivables Transaction Type level. After a document is printed in Final mode, you may reprint the document as a Duplicate. The feature is delivered with the following layouts: VAT Invoice Correction VAT Invoice 14

TAX POINT DATE ADJUSTMENT You can now use the Tax Point Date Adjustment feature in Poland to change the tax point date of a Payables or Receivables transaction, and report the transaction in a period different from the one initially defined by your tax configuration. UPDATE 17C REVISION HISTORY This document will continue to evolve as existing sections change and new information is added. All updates appear in the following table: Date Feature Notes 11 AUG 2017 Created initial document. OVERVIEW This guide outlines the information you need to know about new or improved functionality in this update. DISCLAIMER The Information contained in this document may include statements about Oracle s product development plans. Many factors can materially affect Oracle s product development plans and the nature and timing of future product releases. Accordingly, this Information is provided to you solely for information only, is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality described remains at the sole discretion of Oracle. This information may not be incorporated into any contractual agreement with Oracle or its subsidiaries or affiliates. Oracle specifically disclaims any liability with respect to this information. Refer to the Legal Notices and Terms of Use for further information. ADVANCED COLLECTIONS COLLECTIONS SCORING AND STRATEGY ASSIGNMENTS BY SEGMENT Collections Scoring and Strategy Assignments by Segment allows collectors to categorize customers based on segments, such as business unit, profile class, or remaining amount due. Different scoring formulas and delinquent strategy groups can be assigned to segments. Collectors can also define predelinquency settings and assign predelinquent strategy groups to customers. 15

This feature provides collectors with flexibility to manage customer scoring and strategy assignments, thereby increasing collections efficiency and improving cash flow. PAYABLES ONE TIME PAYMENTS The One Time Payment feature facilitates seamless processing of payments for transactions imported from third-party external systems. Transactions are imported from external systems into Payables as payment requests using a predefined File-Based Data Import (FBDI) template. These transactions can then be approved before payments are made. For electronic payments, payee and bank account information is automatically created during the import process, eliminating the need for manual intervention. RECEIVABLES ABILITY TO LAUNCH SIMPLIFIED CUSTOMER UPLOAD VIA WEB SERVICE The ERP Integration service can now be used to run the Simplified Customer Upload process, automating the synchronization of customers from external source systems. NEW WEB SERVICE OPERATIONS TO APPLY AN EXISTING RECEIPT TO TRANSACTIONS The Receivables Standard Receipt web service allows users to apply existing receipts to transactions from any external source using the Simple Object Access Protocol (SOAP). Use the relevant attributes available within the Receivables Standard Receipt Application Service Data Object (SDO) to identify existing receipts and apply them to transactions. TAX DISTRICT TAX CONTENT UPLOAD SUPPORT IN ERP CLOUD FOR TAX PARTNERS Within the United States, transaction taxes can be imposed based on a combination of counties, cities, and postal codes, as well as on unique tax districts. By leveraging the Tax Rapid Implementation feature, thirdparty tax partners can automatically load a high volume of district tax zones and taxes using spreadsheets for both initial creation and ongoing maintenance of Oracle ERP Cloud. ERP CLOUD FOR INDIA INDIA GST ENABLEMENT INFRASTRUCTURE As India introduces the destination-based Goods and Services Tax (GST), the biggest indirect tax reform impacting a wide range of businesses, ERP Cloud for India offers a key solution to address the GST requirements. Users can now configure different components of GST, including CGST (Central Taxes), SGST (State Tax), and IGST (Inter-State Tax), for both Procure-to-Pay and Order-to-Cash transactions using this strategic infrastructure. The following features are provided to help businesses achieve reporting and compliance goals: 16

Supports reverse charge processing for standard invoices and prepayments. Provides flexibility to configure setups and process transactions based on multiple attributes, including classification of goods and services, classification of first and third party as exporter or importer, place of supply rules, tax exemption, tax rates, tax accounting, and so on. WITHHOLDING PROCESSING AND REPORTING ENHANCEMENTS FOR INDIA This feature provides the ability to process a multitude of withholding transactions to meet business requirements. Transactions can be processed based on multiple factors including thresholds, tax on tax, and withholding buckets by tax registration numbers. TRANSACTIONAL BUSINESS INTELLIGENCE FOR FINANCIALS ADDITIONAL DESCRIPTIVE FLEXFIELDS FOR FINANCIALS OTBI SUBJECT AREAS Customer Account and party related descriptive flexfields are added to the Receivables subject areas. New flexfields include: Receivables Transaction, Region Information, Customer Profile Regional Information, Customer Account Relationship, Customer Account Site, Customer Account Site Use, Location,Organization, Organization Contact, Source System Reference, Party Site, and Customer Account Contact Role. Asset descriptive flexfields are added to the Assets subject areas. New flexfields include: Added Asset Category Book Default, Asset Additions Regional Information, Asset Category Regional Information, Fixed Asset Invoices Regional Information, Fixed Asset Book Controls Regional Information, Fixed Asset Books Regional Information, and Fixed Asset Transaction Headers Regional Information. Intercompany transaction type and intercompany organization descriptive flexfields are added to the Intercompany Transaction subject areas. Legal Entity flexfields are added in Receivables, Payables, Cash Management, Revenue Management, and Expenses subject areas. Supplier and Supplier Sites descriptive flexfields are added to all Financial subject areas that have the Supplier dimension. OTBI SUBJECT AREA USABILITY ENHANCEMENTS The General Ledger - Balances subject area has been enhanced to include Fiscal Calendar Name in the prompt list of values. Currency display names have been added to all Financials subject areas where currency code is used. Source Budget Name has been added to Budget Control - Balance Real Time subject area. Receivable Interface flexfield attributes have been added to the transaction header and line additional information folders in the Receivable - Transactions Real Time subject area. Three sets of Asset Active Indicators have been added to the Fixed Asset Transaction and Depreciation subject areas to identify the active assets from asset history. The active indicators are based on asset book, asset history, and asset distribution history. Supporting reference display names have been added to the Subledger Accounting - Supporting Reference Balances Real Time subject area. 17

GENERAL LEDGER ACCOUNTING SEGMENT LEVEL DESCRIPTIONS IN GENERAL LEDGER BALANCES SUBJECT AREA The General Ledger Balances subject area has been enhanced to include segment level descriptions for the Balancing Segment, Cost Center Segment, and Natural Account Segment hierarchies. CLEARING ACCOUNT RECONCILIATION INFORMATION IN GENERAL LEDGER AND SUBLEDGER ACCOUNTING JOURNALS SUBJECT AREAS Clearing Account Reconciliation attributes have been added to the General Ledger - Journals Real Time and Subledger Accounting - Journals Real Time subject areas. Reconciliation Reference, Group, Status and Date are also added to GL Journal Details dimension folder. PAYABLES ADDITIONAL PURCHASE ORDER INFORMATION FOR PAYABLE INVOICE TRANSACTIONS, PREPAYMENT APPLICATIONS AND INVOICE HOLDS SUBJECT AREAS Additional purchase order information has been added to the Payable Invoice Transactions, Prepayment Applications, and Invoice Holds subject areas. Information includes purchase requestor, buyer, requisition, order last update and order line RCV transaction details. MULTI-PERIOD ACCRUAL ACCOUNTING INFORMATION IN PAYABLES SUBJECT AREAS Multi-period accrual accounting information has been added in Payable Invoices Hold, Payable Invoices Transaction, and Payable Invoices Prepayment Application subject areas. This provides reporting on multiperiod payable accrual accounting segments and accrual accounting dates. SUBLEDGER ACCOUNTING GL JOURNAL DETAILS IN THE SUBLEDGER ACCOUNTING - JOURNALS SUBJECT AREA A GL Journal Detail folder has been added to the Subledger Accounting - Journals subject area. This folder includes associated General Ledger journal details such as journal name, journal batch name, posting date, posting status, accounting sequence, journal header identifier, and journal line number. 18

UPDATE 17B REVISION HISTORY This document will continue to evolve as existing sections change and new information is added. All updates appear in the following table: Date Feature Notes 07 APR 2017 Created initial document. OVERVIEW This guide outlines the information you need to know about new or improved functionality in this update. DISCLAIMER The Information contained in this document may include statements about Oracle s product development plans. Many factors can materially affect Oracle s product development plans and the nature and timing of future product releases. Accordingly, this Information is provided to you solely for information only, is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality described remains at the sole discretion of Oracle. This information may not be incorporated into any contractual agreement with Oracle or its subsidiaries or affiliates. Oracle specifically disclaims any liability with respect to this information. Refer to the Legal Notices and Terms of Use for further information. COMMON TECHNOLOGIES AND USER EXPERIENCE This section gives an overview of common features available in Release 13. These are the overall investments in technology and user experience that Oracle has focused on in this release. COMMON FINANCIALS FEATURES ENHANCED INTEGRATION BETWEEN FINANCIALS CLOUD AND EPM The current integration between Financials Cloud and EPM Cloud applications has been enhanced to provide a more seamless integration experience. The updated integration allows users to pick the desired source ledger from Financials Cloud, set up a few simple mappings, and then push a button to bring the data into EPM Cloud applications. Set up simple mapping between the Planning application and Financials Cloud General Ledger to write back Budgets from Planning to Financials Cloud. This integration, which can be run manually or scheduled for a specific time, no longer requires manual steps in Financials Cloud and EPM Cloud. The updated integration also sets up the drill definition automatically, which eliminates errors that may be caused when manually defining a drill definition. Security is integrated between EPM and ERP to allow the same user to access information across these applications without separate sign on. 19

ERP OBJECT ATTACHMENT SERVICE The ERP Object Attachment Service supports automatic upload of attachments to Oracle ERP Cloud and associates attachments to a particular business entity or collection of business entities. Attachments are used to supplement and provide key additional information to enhance daily business operations and better track financial activities or events. The ERP Object Attachment Service is secured through Oracle Web Service Manager (OWSM). INBOUND AND OUTBOUND DATA FILE ENCRYPTION USING ERP INTEGRATION SERVICE Since inbound or outbound data files are transmitted over the internet and often contain sensitive information and financial transactions like journal entries, invoices, payments and bank records, data encryption is a critical and essential element in implementing integrations with Oracle ERP Cloud. ERP Cloud Integration Service secures data files across Oracle ERP Cloud, On-Premise, or PaaS applications while supporting 100+ interfaces across Financials, Project Portfolio Management, Procurement and Supply Chain Management. The ERP Cloud Integration Service provides the ability to protect both inbound and outbound data files, in addition to SSL and Oracle Web Service Manager (OWSM) message protection policy over the internet. ADD WHO COLUMNS FOR AUDITING Who columns are added in Payables Invoices and Expense Transactions OTBI subject areas to better support audit reporting. Users can now report on Created By, Last Updated By, Creation Date, and Last Update Date for all entities in Financials. FINANCIALS Oracle Financials Cloud offers an integrated financial management suite that is designed to automate, streamline, and manage financial processes end-to-end. It simplifies controls, increases productivity, and improves business decisions through a broad suite of capabilities around general ledger, accounts payable, accounts receivable, fixed assets, expenses, collections, bill management, and cash management, as well as centralized accounting, tax, payment, and intercompany engines. ADVANCED COLLECTIONS DISPLAY ON-ACCOUNT AND UNAPPLIED RECEIPTS IN THE TRANSACTIONS VIEW The Transactions tab on the delinquent customer details page is now enhanced to display on-account and unapplied receipts together with other types of transactions. This feature increases collector efficiency and visibility through a more holistic view of delinquent customers. 20

ASSETS ALIAS SUPPORT FOR KEY FLEXFIELDS IN ASSETS Reduce data errors and improve usability of asset flexfields by using aliases for asset key flexfield combinations, such as asset physical locations or asset categories. For example, you can create an alias named 'HQ' to represent the physical location of your company's headquarters. ASSET LEASES Use the asset lease feature to: Manage your finance and operating leases, comply with ASC 842 and IFRS 16 by creating right-of-use assets and lease liability, and handle the appropriate accounting. Calculate periodic depreciation expense and interest expense for finance lease assets. Calculate periodic lease expense for operating lease assets. Generate and transfer invoices for periodic lease payments to Payables. Terminate an asset lease or any of its right-of-use assets after reviewing its impact on the liability balance. Change material details, such as lease term duration, payment schedule changes after reviewing its impact on the liability balance, or both. AUTOMATICALLY DERIVE DEPRECIATION EXPENSE FOR ASSETS When you select the Prepare Additions Automatically action from the Assets page, an asset's depreciation expense account will now be derived using the Subledger Accounting Transaction Account Builder. PAYABLES INVOICE DETAILS DURING ASSET CONVERSIONS Payables invoice details are now available when converting legacy assets when using file-based data import or spreadsheet templates. REDESIGNED OTBI SUBJECT AREAS FOR ASSETS The Assets OTBI architecture is now simplified to just two subject areas: Transactions Depreciation The intuitive reorganization of all of the attributes allows both exhaustive and more rapid ad hoc reporting. SPREADSHEET-BASED MASS DETAIL CHANGES FOR ASSETS You can now store up-to-date asset descriptive details using a file-based data import template. For example, you can update descriptive details such as the manufacturer and tag number in bulk. 21

BILL MANAGEMENT BILL MANAGEMENT Oracle Bill Management Cloud is an electronic bill presentment solution that allows organizations to reduce the cost of billing and collections, while improving the overall customer service. Bill Management is an enterprise management solution for business-to-business and business-to-consumer relationships. The solution provides self-service customer led bill management process through an easy-to-use mobile enabled user experience with real time account review, dispute monitoring, and online payments that are instantly reflected on the customer account. The resulting business process efficiency improvements increase customer satisfaction and deliver cost reductions by streamlining the overall accounts receivable operations. Key features of Bill Management allow your customers to: Analyze open and closed transactions Download transactions Manage payment options Monitor disputes BUDGETARY CONTROL BUDGETARY CONTROL YEAR-END CARRY FORWARD Easily identify surplus funds and purchase orders to carry forward to the next budget cycle using the following Budgetary Control Carry Forward set of processes: Carry Forward Purchase Order Budgetary Control Balances process to identify open purchase orders with surplus funds for a given budget cycle and carry them forward to the next budget cycle. Carry Forward Funds Available process to carry forward unused budget amounts to the next budget cycle. ENHANCED BUDGETARY CONTROL PROCESSING AND REPORTING The new Budgetary Control enhancements to budgeting, reporting, and product integration enable you to: Enforce budget consumption controls by specifying whether budgetary control validation occurs on the submission or approval of requisitions or purchase orders. Easily override insufficient funds for requisitions and purchase orders. Automate the creation of control budgets at the award and funding source levels, and integrate awards throughout the procure-to-pay flow. Implement budget management controls and encumbrance accounting in Oracle Self-Service Procurement through to Oracle Inventory Management, for internal transfers that are delivered to expense locations. Enhance budget balance inquiry and reporting by capturing comments and additional information if needed in user-extensible fields at both the line item level on the Review Budget Balances page, and during budget import and budget adjustments. Expand OTBI budgetary control reporting using the new Budgetary Control - Balances Real Time subject area, and the new requisition, purchase order, payables, and manual journal attributes in the Budgetary Control - Transactions Real Time subject area. 22

ENHANCED ATTRIBUTES FOR BUDGET CONTROL - TRANSACTIONS REAL TIME SUBJECT AREA New attributes are added to the Budgetary Control - Transactions Real Time subject area to enhance reporting on source transactions. The enhancements include new attributes for requisition header, requisition lines, requisition project information and requisition distribution amounts; purchase order headcount, lines, distribution amounts; payable invoice distribution information; and manual journals. NEW BUDGETARY CONTROL - BALANCES REAL TIME SUBJECT AREA A new Budgetary Control - Balances Real Time subject area is available to report budget balances. Users can report on budget, consumption, reservation category, available fund balances and control budget details. ENHANCED ATTRIBUTES FOR BUDGETARY CONTROL - TRANSACTIONS REAL TIME SUBJECT AREA New attributes are added to the Budgetary Control - Transactions Real Time subject area to enhance reporting on source transactions. The enhancements include new attributes for requisition header, requisition lines, requisition project information and requisition distribution amounts; purchase order headcount, lines, distribution amounts; payable invoice distribution information; and manual journals. CASH MANAGEMENT ENHANCED BANK STATEMENT HANDLING AND RECONCILIATION FEATURES Increase productivity and improve efficiency using enhanced bank statement handling and reconciliation features, such as importing non-standard bank statement formats more easily using new Excel spreadsheet upload capabilities. Access complete bank statement file information and attach documents and image files as desired, and automatically create cash transactions directly from GL journal entries. Reconcile using expanded support for dynamic flexfields, and enjoy improvements to manual reconciliation, bank transfer, and ad hoc payment capabilities. EXTENDED CASH FORECASTS Improve operational insight with extended cash forecasts for any number of days/weeks/months/years by customizing your Smart View Wizards. TREASURY MANAGEMENT INTEGRATION Integrate your Treasury with your ERP operations through Oracle's partnership with the leading Cloud Treasury applications--reval.com 23

EXPENSES IMPROVED CONTROLS FOR EXPEDITED EXPENSE REIMBURSEMENT Expedite expense reimbursements with improved process controls and enhanced auditor capabilities. Configure Expenses to display business unit-specific policy links, restrict expense account allocation to cost centers during expenses entry, and prevent selection of tax rate codes while capturing applicable tax-related merchant details. Provide seamless expense reporting experience for globally mobilized employees and new hires. Additionally, perform the following actions as an auditor: Add attachments to expense reports and cash advances in any status. Automatically populate receipt package check-in date. View inactive employee status in expense reports and cash advances. Audit any short paid or rejected expense reports and expense reports pending auditor approval within assigned business units. Return expense reports after audit completion. MOBILE EXPENSES ENHANCEMENTS Enhance usability and improve efficiency of your workforce with Mobile Expenses. Expenses mobile application now enables the following capabilities: Manually itemizes cash expenses and corporate card expenses and uploads or submits them in an expense report. Enables reviewing PDF and Microsoft Word documents while approving expense reports on Android devices. Allows contingent workers to enter expenses and submit expense reports from their mobile devices. Controls image size of the documents attached to expense items and expense reports. REMITTANCE ADVICE AND TOKENIZATION WITH CORPORATE CARD PROCESSING Gain operational efficiency and control with the following corporate card enhancements: Support for Global Remittance Utility from American Express with tokenized GL1025 corporate card transaction files. Support for tokenized Visa VCF files. PGP encryption for Visa and MasterCard files. Optional disablement of the Merchant field update on corporate card transactions. ENHANCED COMPLIANCE WITH ENTERTAINMENT POLICIES Entertainment and gift polices enable companies to comply with government regulations and maintain transparency. Define limits for employee attendees, restrict selection of non-employee attendees from a predefined list, mandate attendance of at least one employee and one non-employee as attendees, add attendees to itemized expenses, and control data entry requirements with new entertainment policy enhancements. 24

GENERAL LEDGER CLEARING ACCOUNTS RECONCILIATION Clearing accounts reconciliation offers sophisticated automatic and manual methods to group, match and reconcile related 'in' and 'out' journal lines that no longer contribute to an account ending balance. Resources can instead be deployed wisely towards analyzing unreconciled journal lines that are both relevant and responsible for the buildup of the ending balance in a clearing account. Clearing accounts reconciliation helps to shorten the period close cycle where account reconciliations are critical activities. In one central setup location, define reconciliation types that represent reconcilable clearing accounts (for example, asset clearing, accounts payable accrual, unbilled receivables) and their associated reconciliation rules. Enter journal lines with reconciliation references to automatically reconcile with minimal user intervention and enhanced productivity. Use tolerances when performing manual reconciliation, to further enhance the success rate of journal lines getting reconciled. Correct previous reconciliations by subsequently reversing them. Run reconciliation reports and perform inquiries to retrieve and analyze reconciled and unreconciled journal lines. JOURNAL POSTING IMPROVEMENTS Enhanced error reporting of journal posting issues helps users resolve issues quickly and independently. Ability to search for journals with errors on the Manage Journals user interface. Comprehensive and improved posting execution report. Intuitive error messages. GENERAL LEDGER REPORTING The General Ledger journal and account analysis reports list journal entries and account balances. In Release 13, the following benefits have been added: Enhanced report extracts to include reconciliation information for clearing accounts. BIP templates can be customized to list the clearing account reconciliation details. PAYABLES DEFERRED EXPENSES You can now defer the recognition of expense or expenses incurred across multiple GL accounting periods. The feature requires the start date, end date, and the accrual account. DUPLICATE INVOICE CHECK There is now an additional check for duplicate invoices during invoice creation. This check is based on a combination of supplier, invoices type, amount, currency, and date. 25