FCCS - What causes data to be Impacted back in time

Summary:

What will trigger all data in an FCCS application to become Impacted for all Years and all Periods regardless of Approvals status being Locked or not?

Content (required):

Hi experts,

What will trigger all data in an FCCS application to become Impacted for all Years and all Periods regardless of Approvals status being Locked or not?

a) Changes to properties in an Account ?

b) Moving an Account (sub parent) up or down within same location/parent ?

c) Changing other dimensions? (If so, what and which)

d) Other changes ? (I know loading FX Rates back in time will cause data to be impacted).