【正文】 report and segment IAS file Receive differentsegment, samelocation elimination files Enter differentsegment, differentlocation elimination entries Produce corporate PRC reports and IAS reports BU Location Location HO Finance Segment Finance (Beijing) Corp Finance Send business group PRC report and IAS file to corp Enter IAS adjustments (corporate level) Level 5 Level 3 Level 1 17 Overview of system changes Chapter 5 18 Data flow diagram Transaction system Some changes are required in the FMIS Transaction system to collect required data from all accounting entities Existing functionality Transaction DB Enter accounting entries to FMIS Produce Ledger report T1 Special disclosure items Ledger reports file F2 Disclosure 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 IAS support data P1 For internal transactions, enter customer/ supplier code 19 New or modified functionalities Transaction system New data file F1 Internal transaction data file F2 Disclosure IAS supporting data file New tables T1 Special disclosure items New system processes P1 Internal transaction data entry P2 Internal transaction file export P3 Special disclosure items IAS supporting data entry P4 Special disclosure items IAS supporting file export Changes to FMIS Transaction system is summarized in the following list: 20 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 IAS supporting data file F1 Internal transaction data file T4 Internal Transaction P13 Export remaining internal transaction Elimination Entries Internal transaction elimination reports queries Analyze info and determine required elimination P5 Query, view, print P14 Export disclosures IAS supporting data P8 Export Elimination entries F4 IAS adjustment entry file F3 Elimination data file Ledger report files F2 Disclosure IAS supporting data file F1 Internal transaction data file F4 IAS adjustment entry file P12 Export IAS adjustment P15 Print IAS reports T3 IAS adj IAS adjustment entries Analyze info and determine required IAS adjustment P9 Query IAS adjustment data IAS adjustment info reports Some major changes are required in the FMIS Reporting system P19 Import internal transaction P6 Enter elimination entries P18 Import elimination entries P17 Import IAS adjustments P10 Enter IAS adjustments P15 Print PRC reports P20 Import disclosure /IAS support data T5 Consolidation account pair 21 New or modified functionalities Reporting system New data file F1 Internal transaction data file F2 Disclosure IAS supporting data file F3 Elimination data file F4 IAS adjustment entry file New data tables T2 Elimination entry table T3 IAS adjustment entry table T4 Internal transaction table T5 Consolidation account pair table The changes to the FMIS Reporting system is shown in the following list: New system processes P5 Query info for elimination P6 Enter elimination entries P7 Elimination process P8 Export elimination P9 Query info for IAS adjustment P10 Enter IAS adjustments P11 IAS adjustment process P12 Export IAS adjustments P13 Export remaining internal transactions P14 Export disclosure IAS support data P15 Print IAS report P16 Print / Export PRC report P17 Import IAS adjustments P18 Import elimination entries P19 Import internal transactions P20 Import disclosure / AIS support data 22 Required new / modified reports PRC report 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 disclosure requirement IAS ine statement definition IAS balance sheet definition IAS cash flow statement definition Statement of owner39。 depreciation amount based on unreevaluated amount by unit of production method or straight line method ( depend on assets class ) ? Deferred business initial cost ( preoperation expenditures ) ? Beginning balance, ending balance ? Monthly revaluation of noncurrent moary assets liabilities ( foreign currency item) ? Historical value ( calculated by exchange rate of occurring date ), reevaluated value of longterm loan( foreign currency), longterm deposit( foreign currency), other longterm moary assets or liabilities. 7 IAS and PRC GAAP requires the following items for disclosure purpose: Business requirements for disclosure purposes C u r r e n cy L o a n s fo r o il f ields d e velo p m e n t r e finin g p la n ts co n structio nW o r king ca p it a l loa n Ave r a g er a teR 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 i