财务信息系统设计方案
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Level 3
Segment
E&P
Oil&Gas E&P
Gas & Pipeline
Natural gas (inc. gas pipeline)
Level 4
Type
Level 5
Business Units
E&P HuaBei
G&P HuaBei
... Level 6
Operations Oil field #1 Oil field #2 Oil field #3 Units
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
财务信息系统设计方案
路漫漫其悠远
2020wk.baidu.com3/26
System Design for FMIS Modification
Contents
• 1.
Bu
siness requirements
3
• 2.
Ga
p analysis
10
• 3.
Ov
erall approach and design principles
路漫漫其悠远
Business requirements for IAS consolidation
There are two types of changes that need to be made to comply with IAS
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.
13
• 4.
Bu
siness process overview
15
• 5.
Ov
erview of system changes
18
• 6. New data files and associated processes
242
• 7. System processes for consolidation and
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.
report Internal payable or receivables
Required information for internal transactions
Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balance
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.
reporting
29
Business requirements
• Chapter 1
路漫漫其悠远
Business requirement overview
To be able to do an IPO, PetroChina need to be able to produce certain key financial reports
Level 7
Suboperations Units
District 1
District 2
District 3
Downstream
Refining & Marketing
Petrochemicals & marketing
Others
Refining
Refinery HuaBei
Marketing
To produce these reports, some changes to FMIS needs to be implemented.
路漫漫其悠远
PetroChina reporting structure
Level 1
PetroChina
PetroChina
Level 2
Specialized Co/Business Group
North China Petr.Trade
R&D
China oil
HQ Beijing
China O&G research institute
...
... ... ...
路漫漫其悠远
Business requirements for PRC consolidation
PRC GAAP consolidation report requires the following data:
Individual PRC GAAP reports of all entity involved in consolidation.
Balance sheet ( PRC GAAP)
Income statement
Cash flow statement
Internal transactions reports
Segment
E&P
Oil&Gas E&P
Gas & Pipeline
Natural gas (inc. gas pipeline)
Level 4
Type
Level 5
Business Units
E&P HuaBei
G&P HuaBei
... Level 6
Operations Oil field #1 Oil field #2 Oil field #3 Units
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
财务信息系统设计方案
路漫漫其悠远
2020wk.baidu.com3/26
System Design for FMIS Modification
Contents
• 1.
Bu
siness requirements
3
• 2.
Ga
p analysis
10
• 3.
Ov
erall approach and design principles
路漫漫其悠远
Business requirements for IAS consolidation
There are two types of changes that need to be made to comply with IAS
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.
13
• 4.
Bu
siness process overview
15
• 5.
Ov
erview of system changes
18
• 6. New data files and associated processes
242
• 7. System processes for consolidation and
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.
report Internal payable or receivables
Required information for internal transactions
Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balance
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.
reporting
29
Business requirements
• Chapter 1
路漫漫其悠远
Business requirement overview
To be able to do an IPO, PetroChina need to be able to produce certain key financial reports
Level 7
Suboperations Units
District 1
District 2
District 3
Downstream
Refining & Marketing
Petrochemicals & marketing
Others
Refining
Refinery HuaBei
Marketing
To produce these reports, some changes to FMIS needs to be implemented.
路漫漫其悠远
PetroChina reporting structure
Level 1
PetroChina
PetroChina
Level 2
Specialized Co/Business Group
North China Petr.Trade
R&D
China oil
HQ Beijing
China O&G research institute
...
... ... ...
路漫漫其悠远
Business requirements for PRC consolidation
PRC GAAP consolidation report requires the following data:
Individual PRC GAAP reports of all entity involved in consolidation.
Balance sheet ( PRC GAAP)
Income statement
Cash flow statement
Internal transactions reports