In the Import Financial Plan Data  app, you can import financial plan data in a comma-separated values file (CSV file). This source file must have a certain structure which is described in this topic: Structure of the Source Files. You determine the scope of the plan data by adding an "x" character to the third row of the table for the fields (for example, RBURKS for company code) for which you want to import the data. That is, for any combination of the values of these characteristics, the plan data from the source CSV file will overwrite the existing plan data. Have a look at this example: Example: Financial Data Import
For more information, see Import Financial Plan Data.

In the past, it was possible to upload a CSV file without defining the plan data scope. As of release SAP S/4HANA Cloud 2005, it's mandatory that you define a plan data scope in the source CSV file. Uploading a CSV file without the plan data scope is no longer possible.
For more information, see SAP Note 2902867.