【正文】 discussed earlier in this document. The adjustment entries contain these fields: account code, period, adjustment description, credit amount and debit amount. 2. Apply IAS adjustments to the Consolidated Ledger report and create temporary IAS adjusted ledger report. This is done by the system through the following calculations: Adjusted balance of one report item ( or account) = Consolidated balance of the report item( or account) +() Total credit amount of all adjustment entries (+) Total debit amount of all adjustment entries。 TABLE STRUCTURE F2/T1 Disclosures and IAS supporting data Userdefined num1(number) Userdefined num2 (number) Disclosure code … num6 Userdefined char1 (char.) Userdefined char2(char) …. char6 (char) Business entity code System Design for FMIS Modification 27 F3 Elimination data file and associated processes P6 This function lets users enter elimination entries to the elimination table. The entries will be checked and posted if approved. If the entries are not approved, user can modify it prior to posting. P8 The elimination entries will be used in consolidation at the various levels (See 7. System processes for consolidation and reporting). To allow elimination at higher levels, F3 file will be exported and sent up to higher level without any aggregation. Note: the business entity code in this table refers to the business entity which create the elimination entry. Elimination entries are input and rolled up in consolidation in different level. REPORTING SYSTEM T2 Elimination Elimination Entries Internal transaction reports amp。queries P5 Query, view, print Internal transaction data file Import internal transactions T5 Account pairs TABLE STRUCTURE F5 Consolidation Account pair Source acct code Counterpart acct code T2 Elimination FILE FORMAT amp。queries Analyze info and determine required elimination P5 Query, view, print P14 Export disclosures amp。 import data from level 7 (district) Produce IAS adjustment file (IAS file) Produce BU segment PRC report Determine IAS adjustments Send PRC BU segment report and IAS file to Beijing Business group Finance Receive PRC report from BU Location segments Enter differentsegment samelocation elimination entries Send differentsegment, samelocation elimination file to Beijing . Produce Location PRC report Receive BU segment PRC report and IAS file Send PRC report to Location HO finance Enter samesegment, differentlocations elimination entries Produce bus. group PRC report and IAS adjusted report Receive PRC 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 System Design for FMIS Modification 18 Overview of system changes Chapter 5 System Design for FMIS Modification 19 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 amp。 Provision。P HuaBei Refinery HuaBei North China China Oamp。P ... ... ... Level 5 Business Units ... ... Gas amp。 marketing Others Refining PetroChina reporting structure Marketing Ramp。 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。 Provision。 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。 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。 IAS supporting data files P4 Produce special disclosure items report P3 Enter special disclosure amp。 Adjusted debit amount of one report item(account) = Conso