【導(dǎo)讀】forjoint-stockpany.auditing.pages.consolidation.Balancesheet(PRCGAAP). Inestatement. Cashflowstatement. Counterpart,transactiontype,period,beginningbalance,credit. Ledgerreport. Developmentcosts-E&Psegmentspecific

　　

【正文】 r 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 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. 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 Description Credit amount Account code Debit amount Period Business entity code System Design for FMIS Modification 29 System processes for consolidation and reporting Chapter 7 System Design for FMIS Modification 30 P9 Elimination process and PRC reporting The elimination process involves two steps: 1) Elimination entry preparation includes step P6 amp。 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。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 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。 Adjusted debit amount of one report item(account) = Consolidated debit amount of the report item(account) + Total debit amount of all adjustment entries。 Adjusted credit amount of one report item(account) = Consolidated credit amount of the report item(account) + Total credit amount of all adjustment entries 3. Produce the IAS report from the IAS adjusted temporary ledger report. This is done by creating the reports using the IAS adjusted temporary ledger report as the source. After the IAS report is created, it is remended that the report be stored for longterm record and archive. IAS reporting process is performed by applying IAS adjustment entries to the consolidated ledger report Consolidated Le