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Table of Contents 1 ACCOUNTING POLICY 2 2 FORMS 3 3 GUIDELINES 4 3.1 General procedures 4 3.2 SFS bank accounts 4 3.3 SFS Business transaction codes 5 3.4 ICC participant list 5 3.5 SFS statement of account 7 3.5.1 Statement of account read-in 7 3.5.2 Statement of account – post processing 10 3.6 Recipient processing 10 3.6.1 Account assignment 10 3.6.2 Vendor master data 11 3.6.3 Goods receipt 12 3.6.4 Inbound invoices 13 3.6.5 Credit notes 13 3.6.6 SFS statement of account 15 3.6.7 Re-debit for withholding taxes 16 3.7 Issuer processing 17 3.7.1 Account assignment 17 3.7.2 Customer master data 17 3.7.3 Outbound invoices 18 2.7.4 Direct debit run (payment run) 23 2.7.5 SFS statement of account 26 3.8 Clarification server 27 3.9 MTO processing 27 3.9.1 General definition 27 3.9.2 Special feature of MTO processing 27 3.9.3 Booking procedure 28 3.9.4 Clearing 29 3.10 Closing 30 ACCOUNTING POLICY It is SLC’s accounting policy to: Accomplish real-time reconciliation with ICC participating trading partners; Accomplish real-time reconciliation with SFS; Follow up and clarify quires about ICC transactions in time; Ensure that balances of ICC interim account be zero at month end; Account for credit balances of ICC vendor accounts as outstanding invoices and debit balances of ICC payable interim account as goods in transit under USGAAP and as other receivables under PRC GAAP at month end. FORMS Standardized forms need to be used for Accounting requests, such as: Master Data Maintenance Requests Down Payment Requests Forms referred to in this document can be found via the following link: /SLCWeb/officeLexicon/forms_sapbyarea.stm GUIDELINES General procedures In the ICC scenario, the issuer refers to the party issuing the invoice, and the recipient refers to the party receiving the invoice. The standard ICC transactions are handled as below: Debit notes The issuer sends invoice to the recipient. The issuer sends Direct Debit to the SFS clearing bank. The SFS clearing bank