Golden Audit Reporting

Transcription

1 HELPX.CAINTCN Golden Audit Reporting CUSTOMER Document Version: 7024 October 2013 Golden Audit Reporting

2 Copyright Copyright 2013 SAP AG. All rights reserved. SAP Library document classification: CUSTOMER No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. National product specifications may vary. These materials are provided by SAP AG and its affiliated companies ( SAP Group ) for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Please see for additional trademark information and notices. Golden Audit Reporting

3 Icons in Body Text Icon Meaning Caution Example Note Recommendation Syntax Additional icons are used in SAP Library documentation to help you identify different types of information at a glance. For more information, see Help on Help General Information Classes and Information Classes for Business Information Warehouse on the first page of any version of SAP Library. Typographic Conventions Type Style Example text Example text EXAMPLE TEXT Example text Example text <Example text> EXAMPLE TEXT Description Words or characters quoted from the screen. These include field names, screen titles, pushbuttons labels, menu names, menu paths, and menu options. Cross-references to other documentation. Emphasized words or phrases in body text, graphic titles, and table titles. Technical names of system objects. These include report names, program names, transaction codes, table names, and key concepts of a programming language when they are surrounded by body text, for example, SELECT and INCLUDE. Output on the screen. This includes file and directory names and their paths, messages, names of variables and parameters, source text, and names of installation, upgrade and database tools. Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Angle brackets indicate that you replace these words and characters with appropriate entries to make entries in the system. Keys on the keyboard, for example, F2 or ENTER. Golden Audit Reporting

4 Golden Audit Standards and Submission Customizing for Golden Audit Golden Audit (GB/T ) Reporting Report Preparation and Submission Vendor Certificate Submission Golden Audit (GB/T ) Reporting Report Preparation and Submission Golden Audit Frame Report Electronic Account Book (01) G/L Account Master and Balance (02 and 03) Accounting Vouchers (04) Enterprise Balance Sheet (05) Enterprise Income Statement (06) Enterprise Cash Flow Statement (07) Enterprise's VAT Payable Detail Report (08) Devalue Provision of Enterprise Assets (09) Form of Shareholders' Rights and Interest Changing (10) Enterprise Profit and Distribution Form (11) External Company, Department and Project Info Files (12, 13, 14) Balance Sheet for Non-Profit Undertakings (15) Income and Expenditure for Non-Profit Undertakings (16) Undertaking Expenditure Detail Report (Non-Profit) (17) Operating Expenditure Detail Report (Non-Profit) (18) Golden Audit Reporting

5 Golden Audit The purpose of golden audit reporting is to provide standard financial and enterprise data to the China National Audit Office (CNAO). Golden audit data is prepared using a series of reports; the corresponding data files are electronically submitted to the CNAO for auditing. The CNAO use the submitted reports to reconcile data from an enterprise s accounting software with other data published by the enterprise. Golden audit reports collate data from a wide range of system sources, including master data, global settings, basic Customizing, and selected transactional data. Within SAP, the data is derived from the general ledger, asset accounting, accounts payable and receivable, payroll, and other general information. Golden audit reports contain standard enterprise data for the Chinese audit authorities. The standards that govern the preparation of data files are published by the China Electronics Standardization Institute (CESI). The prepared data files must conform to predefined standards relating to data format and content. For example, a data file must contain specific data from the accounting software, and a description of the data file (containing the data file name and structure). Within SAP, golden audit reports are prepared in accordance with national standards GB/T and GB/T , as published by the CESI. The Chinese audit authorities are responsible for determining which enterprises prepare and submit golden audit data; the authorities also determine the submission schedule and method (either electronic or physical). 1 Standards and Submission Golden audit reports are prepared in accordance with national standards published by the China Electronics Standardization Institute (CESI). The content and data format required for the reports is determined by the standard that applies, as follows: Standard GB/T According to this standard, golden audit data can be submitted in either text (TXT) or extensible markup language (XML) file format. The report data is mainly focused on finance information, and the standard is effective from Within SAP, the golden audit reports that comply with this standard use TXT file format. Standard GB/T According to this standard, golden audit data can be submitted in XML file format only. In addition to finance data, payroll and asset data must also be reported. The standard is effective from Within SAP, the golden audit reports that comply with this standard use XML file format. Golden Audit Reporting

6 Eligibility All eligible companies are required to prepare and submit golden audit reports. The Chinese audit authorities determine which companies are eligible, according to a variety of criteria. Eligible companies are required to submit golden audit reports when requested. Golden audit reports within SAP are designed to support the preparation and submission of golden audit data according to the published standards. For the most accurate information golden audit eligibility and reporting requirement, refer to the guidelines published by the Chinese audit authorities. Submission Schedule The report submission schedule and method is determined by the Chinese audit authorities. 2 Customizing for Golden Audit Before golden audit reports can be prepared for the Chinese statutory authorities, it is important to determine the Customizing requirements, the associated enterprise settings, and for these settings to be applied. Each enterprise is unique, and as such, you must review the existing data structures and settings before preparing the reports. Note, you may need to determine the concrete data requirements in conjunction with the Chinese statutory authorities. You may find that some information is not captured within SAP and may need to be sourced from other systems or sources. You can use the test cases provided to identify any gaps, and then determine what Customizing settings can help to address the gaps. For more information about required Customizing settings, see the overview provided within Customizing for Golden Audit. To prepare and submit golden audit reports in accordance with the legal requirements in China, you must make the following settings in Customizing for Financial Accounting (New) (FI) under General Ledger Accounting (New) > Periodic Processing > Reports > Statutory Reporting: China > Golden Audit : Overview Golden Audit (GB/T ) for reports prepared in accordance with this standard Golden Audit (GB/T ) for reports prepared in accordance with this standard 3 Golden Audit (GB/T ) Reporting This standard requires submission of reports in XML (extensible markup language) file format. The reports collate data from a wide range of system sources, including master data, global settings, basic Customizing settings, and selected transactional data. Within SAP, the data is derived from the general ledger, asset accounting, accounts payable and receivable, payroll, and other general information. Golden Audit Reporting

7 Companies prepare and submit golden audit data electronically. 3.1 Report Preparation and Submission When requested by the China National Audit Office (CNAO), you must prepare and submit golden audit reports. The Chinese audit authorities require that golden audit files be generated for the same selection period. Process The process for preparing golden audit reports in accordance with standard GB/T , is described as follows: 1. You prepare the system data. 2. You define any new Customizing settings, review existing settings, and map the system data according to the requirements for golden audit reporting. 3. You generate the data files using the required golden audit reports. The reports prepare data from all relevant records (based on Customizing settings). You generate the required files for a consistent selection period, using golden audit reports as follows: o o o o o Golden Audit: Common Information (China) (transaction GACN_COMMON) Golden Audit: Assets (China) (transaction GACNFIAA) Golden Audit: General Ledger (China) (transaction GACN_GL) Golden Audit: Customers/ Vendors (China) (transaction GACN_APAR) Golden Audit: Payroll (China) (transaction GA_CN_PY) 4. You can choose to view the resulting data file, or to save the data file to the SAP application server (this is preferred for large data volumes). 5. If you save the file to the SAP application server, then you use the Data File Management report (transaction GACN_DOWNLOAD) report to download the data file. Note, you can also use this report to copy or delete the file from the SAP application server. 6. You provide the data file to the Chinese audit authorities. If the data file contains errors or anomalies, the Chinese audit authorities inform you. 7. If required, you follow up data file errors and reconcile data anomalies. Your follow-up actions are determined by the nature of the data file error or anomaly. In some cases, you my need to simply review and maintain the system data. In other cases, you may need to review your Customizing settings to ensure that the required data is being correctly collated. Golden Audit Reporting

8 3.2 Vendor Certificate Submission In some cases, the Chinese audit authorities may request that you provide a vendor certificate relating to golden audit certification. The certificate can be requested from SAP and indicates that your SAP accounting software is a certified in accordance with golden audit standard GB/T Process The process for requesting a vendor certificate is described as follows: 1. You write an SAP message requesting the vendor certificate, indicating the required timeframe, and whether an electronic or physical copy is required. 2. You submit the request and review its progress, as required. 4 Golden Audit (GB/T ) Reporting These golden audit reports are used by both profit and not-for-profit organizations. The report data generally relates to financial information, such as general ledger data and cash flow information. The reports collate data from a wide range of system sources, including master data, global settings, basic Customizing, and some transactional data. Within SAP, the data is mainly derived from the general ledger. Companies prepare and submit golden audit data electronically. According to this standard, golden audit reports can be submitted in either XML or TXT file format. SAP supports the preparation and submission of reports in text file format. 4.1 Report Preparation and Submission When requested by the China National Audit Office (CNAO), you must prepare and submit golden audit reports. The Chinese audit authorities require that golden audit files be generated for the same selection period. Process The process for preparing golden audit reports in accordance with standard GB/T , is described as follows: 1. You prepare the system data. 2. You define any new Customizing settings, review existing settings, and map the system data according to the requirements for golden audit reporting. Golden Audit Reporting

9 3. You prepare the golden data files using the Golden Audit Frame Report (China) (report RFCNGAIS). The report prepares data from all relevant records (and based on Customizing settings). 4. You can choose to view the data file, or to save the file to the application server (this is preferred for large data volumes). 5. If you save the file to the application server, then you use the Data File Management report (transaction GACN_DOWNLOAD) report to download the data file. You can also use this report to copy or delete data files from the SAP application server. 6. You provide the data file to the Chinese audit authorities. If the data file contains errors or anomalies, the Chinese audit authorities inform you. 7. If required, you follow up data file errors and reconcile data anomalies. Your follow-up actions are determined by the nature of the data file error or anomaly. In some cases, you my need to simply review and maintain the system data. In other cases, you may need to review your Customizing settings to ensure that the required data is being correctly collated. 4.2 Golden Audit Frame Report The Golden Audit Frame Report (report RFCNGAIS) is used to prepare golden audit data in accordance with national standard GB/T The resulting data files contain the output data from the accounting software, and a description of the data file(s) containing the data file name and structure. The data files are generated from corresponding individual reports for relevant accounting activities. The frame report can be used to prepare individual reports, or to sequentially prepare all required reports. This frame report provides a central point of access for all the individual reports and acts as a scheduler for data file creation. It enables you to select which reports to run and which data files to download. You can also use it to generate the description data file. To execute the frame report, you first have to create a variant, make the Customizing settings and, if necessary, implement the relevant BAdIs for each individual report. In addition, for reports 2-6, 8, 9, 11, and 15-18, you also have to define a financial statement version. For more information, see the relevant report documentation as listed below. See also SAP Note regarding the financial statement versions. Electronic Account Book (01) [Page 11] G/L Account Master and Balance (02 and 03) [Page 11] Accounting Vouchers (04) [Page 12] Enterprise Balance Sheet (05) [Page 12] Golden Audit Reporting

10 Enterprise Income Statement (06) [Page 13] Enterprise Cash Flow Statement (07) [Page 14] Enterprise VAT Payable Detail Report (08) [Page 14] Devalue Provision of Enterprise Assets (09) [Page 15] Form of Shareholders' Rights and Interest Changing (10) [Page 15] Enterprise Profit and Distribution Form (11) [Page 16] External Company, Department, and Project Information Files (12, 13, and 14) [Page 17] Balance Sheet for Non-Profit Undertakings (15) [Page 17] Income and Expenditure for Non-Profit Undertakings (16) [Page 18] Undertaking Expenditure Detail Report for Non-Profit Undertakings (17) [Page 18] Operating Expenditure Detail Report for Non-Profit Undertakings (18) [Page 19] Features You use the Golden Audit Frame Report to select the required reports and to execute them sequentially. The relevant reports for your type of organization (profit or non-profit) are listed on the initial screen of the frame report, according to your selection. Reports are listed for profit organizations and reports and for non-profit organizations. The system checks the report variants entered for the individual reports in the frame report for consistency. It ensures that they all use the same company code and fiscal year. It also assigns a number range to the description data of each individual report so that the content of the description data file created indicates the number of data files downloaded during the run. The system validates if the file path entered by the user aligns with the file system configurations authenticated for the report. The file system configuration includes a logical file name FI_GACN_TXT_FILE_NAME and logical file path FI_GACN_FILE_PATH, associated with the report. You should maintain the physical file path that you need to use in this report, against the logical file path FI_GACN_FILE_PATH using transaction FILE. Procedure To access the frame report, in the SAP Easy Access menu, choose Accounting Financial Accounting General Ledger Reporting Electronic Communication with Authorities Golden Audit Frame Report for China. To run the frame report, proceed as follows: 1. Choose your category of industry by selecting the relevant radio button in the initial dialog box. 2. Choose the corresponding pushbutton for the required reports to display the relevant report's selection frame. 3. Select the report checkbox of the reports that you want to submit, and then enter the relevant report variant that you created previously. Golden Audit Reporting

11 4. Select the Download checkbox for the reports whose data file you want to download, and then select the download location and enter a file name. If you do not want to actually download the data, but instead simply want to do a test run only, do not select the Download checkbox. The system will then only display the selected data without creating a download file. 5. Choose Execute. The frame report submits the selected reports sequentially. If you run the report in the foreground, the selected data is displayed for each report in turn. Choose the Back button to display the data for the next report. The application log is displayed in the final screen. You can then check the download files in the location you specified above and submit them to the authorities Electronic Account Book (01) In China, companies are required to output electronic account book documents to meet legal requirements. The Electronic Account Book report (RFIDCN01) generates the data file for the electronic account book documents. Before you run this report, you have to carry out the relevant IMG activity in Customizing for Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file G/L Account Master and Balance (02 and 03) In China, companies are required to output the G/L account master and G/L account balance in a specific format to meet legal requirements. The G/L Account Master and Balance report (RFIDCN02) generates the data file for the G/L account master and G/L account balance in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes Maintain Account Information Maintain Detail Expense Account Maintain Expense Account Mapping If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. Set the +/- Sign Change indicator accordingly.the Golden Audit Reporting

12 credit/debit setting of the G/L account does not affect this report. You can assign both G/L accounts and functional areas to specific nodes. The names of the nodes Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned have to start with A. These nodes are not output. Generally, one node in the financial statement version has one corresponding line in the output file. However, if this node has a subsidiary line, only the subsidiary line is output. generates one report for the GL account master and one report for the GL account balance. If you called the report independently, the system first displays the output list for the GL account master report and stores it on the home directory of the application server. It then displays the output list for the GL account balance report and also stores it on the home directory of the application server. It then displays the application log. If you called the report from the Frame Report [External], the system displays the relevant report and downloads the output file to the specified folder. If you selected both the reports GL account master and GL account balance on the Frame Report selection screen, the program is run twice. You can then check the download files in the corresponding location and submit them to the authorities Accounting Vouchers (04) In China, companies are required to output electronic accounting voucher documents to meet legal requirements. The Accounting Vouchers report (RFIDCN04) generates the data file for accounting vouchers. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes Maintain Account Information Maintain Detail Expense Account Maintain Expense Account Mapping If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You can also implement the BAdI Change Accountant Name if you want to change the default values for the names of the accountant positions Double check staff, Bookkeeper, and Cashier, which appear on the report selection screen Enterprise Balance Sheet (05) In China, companies are required to output the enterprise balance sheet to meet legal requirements. You can use the SAP system to generate the data file required. Golden Audit Reporting

13 You first have to carry out the following: 1. Create a variant for the Balance Sheet/P+L Statement report (RFBILA00) with ALV grid control selected for the list output. 2. Implement the BAdI Output Enterprise Balance Sheet in Customizing for Financial Accounting (New) by choosing General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: China Golden Audit BAdI: Output Enterprise Balance Sheet. Choose the Enterprise Balance Sheet (05) pushbutton from the initial screen of the Frame report [External]. Select the report checkbox and enter the report variant that you created above. Enter download information as required. When you execute the Frame report, the system displays the output list and generates an output file, which it downloads to the specified folder. You can then check the download file in the corresponding location and submit it to the authorities Enterprise Income Statement (06) In China, companies are required to output the enterprise income statement in a specific format to meet legal requirements. The Enterprise Income Statement report (RFIDCN06) generates the data file for the enterprise income statement in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes Maintain Report Information Maintain Detail Expense Account Maintain Expense Account Mapping If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report. You can assign both G/L accounts and functional areas to specific nodes in the financial statement version. Golden Audit Reporting

14 4.2.6 Enterprise Cash Flow Statement (07) In China, companies are required to output the enterprise cash flow statement in a specific format to meet legal requirements. The Enterprise Cash Flow Statement report (RFIDCN07) generates the data file for the enterprise cash flow statement in the required format. Before you run this report, you have to carry out the all the relevant IMG activities in Customizing for Financial Accounting (New) by choosing General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: China Golden Audit Maintain Report Item Information, and Cash Flow Statement. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file Enterprise's VAT Payable Detail Report (08) In China, companies are required to output the enterprise s VAT payable detail report in a specific format to meet legal requirements. The Enterprise s VAT Payable Detail report (RFIDCN08) generates the data file for the enterprise s VAT payable detail report in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. the naming convention P_08_nnn_B as the node ID for Amount not deducted at the beginning of the year and Amount not paid at the beginning of the year. Set the +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report. Golden Audit Reporting

15 4.2.8 Devalue Provision of Enterprise Assets (09) In China, companies are required to output the Devalue provision of enterprise assets file in a specific format to meet legal requirements. The Devalue Provision of Enterprise Assets report (RFIDCN09) generates the data file in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report Form of Shareholders' Rights and Interest Changing (10) In China, companies are required to output the form of shareholders rights and interest changing in a specific format to meet legal requirements. The Form of Shareholders Rights and Interest Changing report (RFIDCN10) generates the data file in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. In the Maintain Report Item Information table, enter the following data: Report Item ID Report Item Content 1 Beginning balance of paid in capital (or stock) 2 Increase in the current month of paid-in capital (or stock) 10 Decrease in the current month of paid-in capital (or stock) 15 Ending balance of paid-in capital (or stock) 16 Beginning balance of capital surplus 17 Increase in the current month of capital surplus Golden Audit Reporting

16 40 Decrease in the current month of capital surplus 45 Ending balance of capital surplus 46 Beginning balance of statutory and discretionary surplus reserves 47 Increase in the current month of statutory and discretionary surplus reserves 54 Decrease in the current month of statutory and discretionary surplus reserves 62 Ending balance of statutory and discretionary surplus reserves 66 Beginning balance of statutory public welfare fund 67 Increase of the current month of statutory public welfare fund 70 Decrease of the current month of statutory public welfare fund 75 Ending balance of statutory public welfare fund You can also change the logic for validating user inputs, if required, by creating a new BAdI implementation. To do this, see Customizing for Financial Accounting (New) by choosing General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: China Golden Audit BAdI r Input Validation. If necessary, you can also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. displays the output list. You have the option of changing the output values on the output list screen. Choose Save to generate the output file. If you called the report independently, the Enterprise Profit and Distribution Form (11) In China, companies are required to output the enterprise profit and distribution form in a specific format to meet legal requirements. The Enterprise Profit and Distribution Form report (RFIDCN11) generates the data file for the enterprise profit distribution form in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. In the Maintain Report Item Information table, add the entries Net Income and Add: undistributed profit at beginning of year with line numbers 001 and 002. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the Golden Audit Reporting

17 +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report External Company, Department and Project Info Files (12, 13, 14) In China, companies are required to output the external company file, the department file, and the project information file in a specific format to meet legal requirements. The External Company, Department, and Project Information File report (RFIDCN12) generates these three data files in the required format. If necessary, implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file On the report selection screen, enter your company code and, in the Data File Type dialog box, select the file(s) that you want to download. In the General Selections dialog box, make the required entries, and then run the report. The system displays the output list and generates an output file for each of the files that you selected on the report selection screen. If you called the report independently, the system stores the output file(s) on the home directory of the application server and displays the application log. If you called the report from the Frame Report [External], the system downloads the output file(s) to the specified folder. You can then check the download file(s) in the corresponding location and submit them to the authorities Balance Sheet for Non-Profit Undertakings (15) In China, companies are required to output the balance sheet for non-profit undertakings to meet legal requirements. You can use the SAP system to generate the data file required. You first have to carry out the following: 3. Create a variant for the Balance Sheet/P+L Statement report (RFBILA00) with ALV grid control selected for the list output. 4. Implement the BAdI Output Enterprise Balance Sheet in Customizing for Financial Accounting (New) by choosing General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: China Golden Audit BAdI: Output Enterprise Balance Sheet. Choose the Balance Sheet for Non-Profit Undertakings (15) pushbutton from the initial screen of the Frame report [External]. Select the report checkbox and enter the report variant that you created above. Enter download information as required. When you execute the Frame report, the system displays the output list and generates an output file, which it downloads to Golden Audit Reporting

18 the specified folder. You can then check the download file in the corresponding location and submit it to the authorities Income and Expenditure for Non-Profit Undertakings (16) In China, companies are required to output the income and expenditure for non-profit undertakings report in a specific format to meet legal requirements. The Income and Expenditure for Non-Profit Undertakings report (RFIDCN16) generates the data file for the income and expenditure report in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report Undertaking Expenditure Detail Report (Non-Profit) (17) In China, companies are required to output the undertaking expenditure detail report for nonprofit undertakings in a specific format to meet legal requirements. The Undertaking Expenditure Detail Report for Non-Profit Undertakings (RFIDCN17) generates the data file in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. Golden Audit Reporting

19 You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the +/- Sign Change indicator accordingly.the credit/debit setting of the G/L account does not affect this report Operating Expenditure Detail Report (Non- Profit) (18) In China, companies are required to output the operating expenditure detail report for nonprofit undertakings in a specific format to meet legal requirements. The Operating Expenditure Detail Report for Non-Profit Undertakings (RFIDCN18) generates the data file in the required format. Processing Report Statutory Reporting: China Golden Audit Maintain Currency Codes and Maintain Report Item Information. If necessary, also implement the BAdI Table Content Modification if you need to change the result table content before it is downloaded to the data file. You also have to define a financial statement version in Customizing for Financial Accounting by choosing General Ledger Accounting Business Transactions Closing Documenting Define Financial Statement Versions. the naming convention P_xx_nnn (where xx is the number of the report, and nnn is the actual line number defined in the IMG activity Maintain Report Information) for all nodes and the corresponding subnodes, with the exception of: Assets, Liabilities, Net result:profit/loss, P&L result, and Not assigned. Set the +/- Sign Change indicator accordingly. The credit/debit setting of the G/L account does not affect this report. Golden Audit Reporting