【正文】 . If they are not, it will be modified and rechecked. P12. IAS adjustment entries are exported and rolled up without aggregation to the higher levels. The entries will be used in IAS reporting, basically on the highest levels in the corporation on the original level The IAS adjustment file collects data to fulfill IAS adjustment in different level and roll it up to the corporate level REPORTING SYSTEM T3 IAS adj. IAS adj. Entries P12 Export IAS adj. entries F4 IAS adj. data file P10 Enter IAS adj. Entries F4 IAS adj. data file IAS reporting process Analyze info and determine required IAS adjustment IAS adjustment info reports F3 /T2 IAS Adjustment Entries FILE FORMAT amp。 Adjusted debit amount of one report item(account) = Consolidated debit amount of the report item(account) + Total debit amount of all adjustment entries。 P8. This step has been described earlier in this document 2) Perform the elimination of internal transactions step P7 The result of the elimination process is a Ledger report adjusted by eliminating the effect of internal transactions. Elimination entry record definition is: (account code, entry description, period, credit amount, debit amount) To perform the elimination of the internal transactions, system perform the following calculations: Consolidated balance of one ledger report item = aggregated balance of the ledger report item +() total credit amount of all elimination entries for the item (+) total debit amount of all elimination entries for the item Consolidated debit amount of one ledger report item = aggregated debit amount of the ledger report item + total debit amount of all elimination entries for the item Consolidated credit amount of one report item = aggregated credit amount of the report item + total credit amount of all elimination entries for the item The resulting consolidated ledger report is ready for PRCpliant reporting. The PRC reports are created by producing the report with the prepared PRC report definitions against the eliminated ledger report. After the PRC report is created, it is remended that the PRC report be stored in a permanent table for longterm record and archive. The elimination process is a major step to produce consolidated PRCpliant financial reports. REPORTING SYSTEM F3 Elimination data file P7 Elimination process Consolidated Ledger Report T2 Elimination F1 Internal transaction data file T4 Internal Transaction P13 Export remaining internal transaction Elimination entries Internal transaction reports amp。 IAS support FILE FORMAT amp。 IAS supporting data Disclosure amp。s equity Note 4 Employee pensation costs Note 5 interest expense Note 6 Ine before ine taxes Note 7 Ine taxes Note 8 Cash and cash equivalents Note 9 Accounts receivable Note 10 Inventories Note 11 Prepaid expenses and other current assets Note 12 Property, plant, and equipment Note 13 Investments Note 14 Intangible and other assets Note 15 Accounts payable and accrued liabilities Note 16 Debt Note 17 Deferred ine taxes Note 22, 23, 24 Auditing required reports Shortterm investment report Notes receivable report Other receivable report Shortterm loan report Notes payable report In addition to the system changes, the following reports must be developed and produced System Design for FMIS Modification 24 New data files and associated processes Chapter 6 System Design for FMIS Modification 25 Reporting system Transaction System F1 Internal transaction data file and associated processes P1. Modification to voucher entry in transaction system need to be done. Currently the transaction table has a field to record customer/vendor codethat is only used for A/R or A/P. The system needs to be modified to make the customer/vendor code applicable for all internal transaction types. The system should make customer/vendor code entry mandatory for all internal transactions. P2. When counterpart codes of all internal transactions have been recorded, transaction system will be able to export data of internal transactions and transfer the data up to the higher levels. P5. The reporting system must have facilities for users to query, view and print the internal transaction data and the elimination entries. This report is the key input for the users in the elimination process. Users create elimination entries based on the information contained in the internal transaction table. To facilitate the creation of this report, table T5 (Account pairs) is needed to record the account “pairs” for the offseting accounts. This process must also be able to print elimination report which pares the internal transactions with the elimination entries that has been done. The elimination report must be reported to the higher level as a control report to ensure that eliminations are done properly at the level where it is performed. P13. As part of the consolidation process, the system will filter the internal transactions and roll up the internal transactions information that has not been eliminated by ignoring all the internal transactions within the accounting entity and its lower entities, and roll up the remaining internal transactions without aggregation. The internal transaction data file is a key input to the consolidation process. F1 Internal transaction data file P2 Produce internal transactions data file P1 For internal transactions, enter customer/ supplier code Transaction DB T4 Internal Transaction P13 Export remaining internal transaction Internal transaction reports amp。 IAS supporting data file F3 Elimination data file F4 IAS adjustment entry file New data tables T2 Elimination entry table T3