Oracle eBusiness Suite localization feature addresses most of the statutory and regulatory functionalities and reporting requirements with respect to each of the countries. Though bulk of the country specific requirements are met by the product itself, however there could be business requirements, necessitating customizations in terms of reports, which are very much client specific.
The feature Personalization has been given by Oracle to reduce hardcore customizations which are traditionally done in custom.pll. Moreover, Portability of custom.pll customization is not warranted by oracle as future release updates or product patches can impact them. As an alternative, Same functionalities can be achieved with the use of personalization and this approach would support technical portability with the use of FNDLOAD..