SAP IBP Excel template performance depends on data volume, calculations, and UI rendering. Key areas impact runtime significantly, as per SAP’s performance best practices.

Option A: Excessive SAP IBP formatting in the Microsoft Excel UIThis is correct. Overuse of formatting (e.g., conditional formatting, custom styles) in the Excel add-in increases rendering time, especially with large datasets, a known performance bottleneck per SAP IBP’s Excel guidelines.

Option B: Number of local members and complexity of calculationThis is incorrect in this context. Local members (ad-hoc Excel calculations) can slow individual views, but they’re user-specific and not a primary template design factor compared to system-level issues.

Option C: Complex calculation graphs for key figuresThis is correct. Complex calculation graphs (e.g., nested dependencies across key figures) increase processing time during refresh or planning runs, a major performance driver, per SAP IBP’s calculation engine documentation.

Option D: Number of analytics charts displaying key figures' valuesThis is incorrect. Charts in Excel are minimal and don’t significantly impact template performance compared to formatting or calculations. Chart-heavy analysis is more relevant to Analytics apps.

Thus, A and C are the biggest performance impact areas, per SAP IBP’s Excel optimization advice.