【正文】 ividual PRC GAAP reports of all entity involved in consolidation. ? Balance sheet ( PRC GAAP) ? Ine statement ? Cash flow statement ? Internal transactions reports ? Internal transaction list ? Internal product sales or purchase report ? Internal rendering of service report or internal service purchase report ? Internal longterm equity investment report, capital structure report ? Internal payable or receivables ? Required information for internal transactions ? Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balance System Design for FMIS Modification 7 There are two types of changes that need to be made to ply with IAS Business requirements for IAS consolidation ? PRC consolidated financial statements with specific details ? Individual PRC reports listed earlier ? Ledger report ? Transactions with different accounting treatment in IAS and PRC GAAP ? Development costs Eamp。 refinin g pla nt s co nstructi o nW ork i ng cap i t al loan Averag er at eR M BU S$YEN……? Aging report of accounts receivable ( PRC GAAP ) ? Longterm equity investment ( PRC GAAP ) Investee, stock type, share number of stock, share percentage, amount, remarks ? Longterm bond investment ( PRC GAAP ) Bond type, par value, rate, purchased amount, due date, interest of this year, accumulated interest, remarks ? Other nonequity longterm investment ( PRC GAAP ) Debtor, principal, rate, due date, interest ine of current period, accumulated interest, remarks ? Longterm loan ( PRC GAAP ) Loaner, amount, due date, rate, term (If foreign loan) Foreign currency amount, RMB amount by exchange rate of balance sheet date ? Bonds payable ( PRC GAAP ) Bond name, par value, issued date, issued amount, due date, interest expense of current year, accumulated interest ? Related party transactions ( PRC GAAP amp。 Deductions。 Provision。 IAS supporting data file F1 Internal transaction data file New functionality P4 Produce special disclosure items report P2 Produce internal transactions data file P3 Enter special disclosure amp。 IAS supporting file export Changes to FMIS Transaction system is summarized in the following list: System Design for FMIS Modification 21 F3 Elimination data file Data flow diagram Reporting system New functionality Lower level Reports Ledger report files Aggregation P7 Elimination process Existing functionality Aggregated Reports Consolidated Ledger Report P16 Export /print consolidated ledger report T2 Elimination F2 Disclosure amp。 IAS supporting data P8 Export Elimination entries F4 IAS adjustment entry file F3 Elimination data file Ledger report files F2 Disclosure amp。 disclosure requirement PRC Ine statement report modification PRC Balance sheet modification PRC Cash flow statement modification Internal transaction report Aging report of accounts receivable Longterm equity investment report Longterm bond investment report Other longterm investment report Longterm loan report Bonds payable report Related party transaction report IAS report amp。 TABLE STRUCTURE F1/T4 Internal transaction data Period Counterpart code Source entity code debit Beg bal credit debit Movement credit debit End Bal credit Account code System Design for FMIS Modification 26 F2 Disclosure and IAS support data file and associated processes P3 The disclosure data and IAS supporting data will be recorded to the special disclosure table (T1). This purpose of this table is to collect data that can not be derived from account balances, . UOP vs straight line depreciation in IAS adjustment. Although different disclosure types are required for different transaction types, the system will use the same table to store the data. Each field in the table has different meaning for different disclosure type. The disclosure types are predefined by PetroChina headquarter and clear instructions to the accounting entities need to be given about which disclosure types must be filled out by each accounting entity. FMIS should be enhanced to “understand” the different disclosure type and for each disclosure type, the system needs to be able to display a special input screen for the disclosure type to prevent wrong entry to be made to the disclosure database. P4 All recorded disclosure data and IAS support data will be exported to a file and sent up. The file is then imported to reporting system (P20) and stored in the report database. P9 Users review the IAS supporting data in reporting system to produce the IAS adjustment entries. P14 All details of disclosure and IAS supporting data received from lower level in reporting system will be exported and sent up to higher level without aggregation. This file is designed to collect nonledger data for PRC amp。 IAS supporting data files P4 Produce special disclosure items report P3 Enter special disclosure amp。queries Analyze info and determine required elimination P8 Export Elimination entries F3 Elimination data file P6 Enter Elimination Entries F3 Elimination data file Import Elimination Entries FILE FORMAT F3 Elimination data TABLE STRUCTURE T2 Elimination Description Credit amount Account code Debit amount Period Business entity code P5 Query, view, print System Design for FMIS Modification 28 F4 IAS adjustment entry file and associated processes P10. The user creates IAS adjustment entries based on analysis of IAS adjustment supporting data and then inputs the data to IAS adjustment entry table (T3) in the reporting system. The entries will be checked by approver and if they are correct, they will be posted to disable further change