财务信息系统设计方案.ppt
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1、路漫漫其悠远路漫漫其悠远2023-4-28财务信息系统设计方案财务信息系统设计方案Contents1.Business requirements32.Gap analysis103.Overall approach and design principles134.Business process overview155.Overview of system changes186.New data files and associated processes247.System processes for consolidation and reporting29Appendix A-Repo
2、rt formats322System Design for FMIS Modification路漫漫其悠远路漫漫其悠远Business requirements Chapter 1路漫漫其悠远路漫漫其悠远To be able to do an IPO,PetroChina need to be able to produce certain key financial reportsTo produce these reports,some changes to FMIS needs to be implemented.Business requirement overviewThe FMI
3、S system need to be able to produce the following reports:nAnnual consolidation reports as required by China Finance Ministry based on the PRC GAAP for joint-stock company.nQuarterly consolidation of reports of the overall ListCo based on the IAS is required for publicly listed companies.nDisclosure
4、 items are also required by IAS and PRC GAAP for joint-stock company.nSome 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
5、 reporting requirements are detailed in the next pages.路漫漫其悠远路漫漫其悠远PetroChinaLevel 1PetroChinaLevel 2SpecializedCo/Business GroupLevel 3SegmentLevel 4TypeE&P.Level 5BusinessUnits.Gas&PipelineDownstreamOil&GasE&PNatural gas(inc.gas pipeline)Refining&MarketingPetrochemicals&marketingOthersRefiningPetr
6、oChina reporting structureMarketingR&DChina oilHQBeijingE&PHuaBeiG&PHuaBeiRefineryHuaBeiNorth ChinaPetr.TradeChina O&GresearchinstituteLevel 6OperationsUnitsLevel 7SuboperationsUnitsOil field#1Oil field#2Oil field#3District 1District 2District 3路漫漫其悠远路漫漫其悠远PRC GAAP consolidation report requires the
7、following data:Business requirements for PRC consolidationlIndividual PRC GAAP reports of all entity involved in consolidation.lBalance sheet(PRC GAAP)lIncome statementlCash flow statementlInternal transactions reportslInternal transaction listInternal product sales or purchase reportInternal render
8、ing of service report or internal service purchase reportInternal long-term equity investment report,capital structure reportInternal payable or receivableslRequired information for internal transactionsCounterpart,transaction type,period,beginning balance,credit amount,debit amount,ending balance路漫
9、漫其悠远路漫漫其悠远There are two types of changes that need to be made to comply with IASBusiness requirements for IAS consolidationlPRC consolidated financial statements with specific detailslIndividual PRC reports listed earlierlLedger reportlTransactions with different accounting treatment in IAS and PRC
10、GAAPlDevelopment costs-E&P segment specificCost of successful well(succeeded in the period)lAssets and depreciation(straight line method vs UOP)and related tax creditAssets class,accumulated depreciation amount based on reevaluated carrying amount by straight line method;depreciation amount based on
11、 un-reevaluated amount by unit of production method or straight line method(depend on assets class)lDeferred business initial cost(pre-operation expenditures)Beginning balance,ending balancelMonthly revaluation of non-current monetary assets&liabilities(foreign currency item)Historical value(calcula
12、ted by exchange rate of occurring date),reevaluated value of long-term loan(foreign currency),long-term deposit(foreign currency),other long-term monetary assets or liabilities.路漫漫其悠远路漫漫其悠远IAS and PRC GAAP requires the following items for disclosure purpose:Business requirements for disclosure purpo
13、seslAging report of accounts receivable(PRC GAAP)lLong-term equity investment(PRC GAAP)Investee,stock type,share number of stock,share percentage,amount,remarkslLong-term bond investment(PRC GAAP)Bond type,par value,rate,purchased amount,due date,interest of this year,accumulated interest,remarkslOt
14、her non-equity long-term investment(PRC GAAP)Debtor,principal,rate,due date,interest income of current period,accumulated interest,remarkslLong-term loan(PRC GAAP)Loaner,amount,due date,rate,term(If foreign loan)Foreign currency amount,RMB amount by exchange rate of balance sheet datelBonds payable(
15、PRC GAAP)Bond name,par value,issued date,issued amount,due date,interest expense of current year,accumulated interestlRelated party transactions(PRC GAAP&IAS)All data listed in internal transaction reports,only different entity namelIncome analysis report(IAS)Special deductions relating to explorati
16、on and production activities,Income not subject to tax;Expenses not deductible for tax purposeslMovement of allowance for doubtful accountsBalance at beginning of period,Provision,Deductions,Balance at end of period lMovements in allowance for diminution in value of inventoriesBalance at beginning o
17、f period;Provision;Deductions;Balance at end of periodlMovement report of PPE&accumulated depreciationnCost:Beginning balance,additions,disposals,ending balance;nAccumulated depreciation:Beginning balance,charge for the year,disposals,ending balancelMovement of allowance of investment value diminuti
18、onBeginning balance;Provision;Deductions;Ending balancelLoans Analysis ReportlDirectors remuneration reportSalaries,allowances and other benefitsContribution to retirement benefit scheme路漫漫其悠远路漫漫其悠远FMIS also need to produce certain information that is required to facilitate annual audit.Business req
19、uirements for annual auditThe required information for accounts receivable,long-term equity investment,long-term non-equity investment has been listed in disclosure requirement.The only remaining items for annual audit are listed below:nShort-term investmentInvestment type,investee,security type,par
20、 value,historical cost,rate,due date,interest receivable or dividends receivable,premium/discount and its amortisationnNotes receivableNotes type,par value,rate,drawer,due datenOther receivableDebtor,amount,post due daysnAssets revaluationAssets class,book value before revaluation,book value after r
21、evaluationnShort-term loanLoaner,amount,rate,due datenNotes payableOwner,par value,rate,due date路漫漫其悠远路漫漫其悠远Gap analysis Chapter 2路漫漫其悠远路漫漫其悠远Changes in financial reporting processPetroChina needs to implement a large scale change in its financial reporting process.CurrentlConsolidation is done by t
22、he auditors using spreadsheets and manual data collection and manipulationlFMIS report is not compliant with PRC accounting standard for joint-stock company.lIAS report is produced by the auditors using manual methodlReporting is done for the whole CNPC with the current org structurelUse current cha
23、rt of accountsFuturelConsolidation will be done by PetroChina accountants as part of the regular accounting process using FMISlFMIS report will be compliant with PRC accounting standard for joint-stock company.lAS report is produced by Petrochina accountants using FMISlReporting structure for PetroC
24、hina will be separated from the old CNPC.New org structure will be put in placelNew chart of accounts will be in effect路漫漫其悠远路漫漫其悠远Systems issuesThe following systems issues are identified as critical to the ability for PetroChina to be able to do consolidation and produce the required reportsREQUIR
25、EMENTReconciliation of transactions that occurs across different accounting entities.Some detailed information need to be passed up the corporate reporting structure.SYSTEM ISSUEThis is difficult to do with the current FMIS since FMIS treats each accounting entity as independent from other accountin
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