【正文】 ge. 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。 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 P8 Export Elimination entries F4 IAS adjustment entry file F3 Elimination data file Ledger report files F2 Disclosure amp。 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。 Deductions。G research institute Level 6 Operations Units Level 7 Suboperations Units Oil field 1 Oil field 2 Oil field 3 District 1 District 2 District 3 System Design for FMIS Modification 6 PRC GAAP consolidation report requires the following data: Business requirements for PRC consolidation ? Individual 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。 Pipeline Downstream Oilamp。 Marketing Petrochemicals amp。 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. System Design for FMIS Modification 8 IAS and PRC GAAP requires the following items for disclosure purpose: Business requirements for disclosure purposes C urr en cy Lo a ns fo r oil fields de velo pm en tamp。 ? Accumulated depreciation: Beginning balance, charge for the year, disposals, ending balance ? Movement of allowance of investment value diminution Beginning balance。 IAS supporting data entry P4 Special disclosure items amp。 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 System Design for FMIS Modification 23 Required new / modified reports PRC report amp。 IAS supporting data files P9 Query IAS adjustment data IAS adjustment info reports TRANSACTION SYSTEM T1 Special disclosure items F2 Disclosure amp。queries Analyze info and determine required elimination P5 Query, view, print P8 Export Elimination entries F3 Elimination data file F1 Internal transaction data file P6 Enter elimination entries Aggregated Ledger reports System Design for FMIS Modification 31 REPORTING SYSTEM P11 IAS reporting process IAS reporting involves three steps: 1. IAS adjustment entries preparation steps P9, P10, P12. This has been