普华永道-中石油财务信息系统设计(33页).pptVIP

f PetroChinaRequirements and design of FMIS modificationsFMIS enhancement project December 1999 Contents 1. Business requirements 3 2. Gap analysis 10 3. Overall approach and design principles 13 4. Business process overview 15 5. Overview of system changes 18 6. New data files and associated processes 24 7. System processes for consolidation and reporting 29 Appendix A - Report formats 32 Business requirements Chapter 1 Business requirement overview The FMIS system need to be able to produce the following reports: Annual consolidation reports as required by China Finance Ministry based on the PRC GAAP for joint-stock company. Quarterly consolidation of reports of the overall ListCo based on the IAS is required for publicly listed companies. Disclosure items are also required by IAS and PRC GAAP for joint-stock company. Some other information is required to support annual auditing. All the above reports (except the audit information) will need to be produced along the new PetroChina organization structure as described in the following page. The above reporting requirements are detailed in the next pages. PetroChina reporting structure Business requirements for PRC consolidation Individual PRC GAAP reports of all entity involved in consolidation. Balance sheet ( PRC GAAP) Income 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 long-term 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 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 cos