<?xml version="1.0" encoding="UTF-8"?>
<bpmn2:definitions xmlns:bpmn2="http://www.omg.org/spec/BPMN/20100524/MODEL" xmlns:bpmndi="http://www.omg.org/spec/BPMN/20100524/DI" xmlns:dc="http://www.omg.org/spec/DD/20100524/DC" xmlns:di="http://www.omg.org/spec/DD/20100524/DI" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" id="Definitions_1" targetNamespace="http://bpmn.io/schema/bpmn" exporter="swimdraft" exporterVersion="1.0">
  <bpmn2:collaboration id="Collaboration_1">
    <bpmn2:participant id="pool_mec" name="Month end close" processRef="Process_pool_mec" />
  </bpmn2:collaboration>
  <bpmn2:process id="Process_pool_mec" isExecutable="false">
    <bpmn2:laneSet id="LaneSet_pool_mec">
      <bpmn2:lane id="lane_mec_acc" name="Accounts team">
        <bpmn2:flowNodeRef>start_mec</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_lock</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>g_mec_split</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_accrue</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_recon</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_depr</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>g_mec_join</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_tb</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_adjust</bpmn2:flowNodeRef>
      </bpmn2:lane>
      <bpmn2:lane id="lane_mec_ctrl" name="Financial controller">
        <bpmn2:flowNodeRef>t_mec_review</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>g_mec_ok</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>t_mec_pack</bpmn2:flowNodeRef>
        <bpmn2:flowNodeRef>end_mec_closed</bpmn2:flowNodeRef>
      </bpmn2:lane>
    </bpmn2:laneSet>
    <bpmn2:startEvent id="start_mec" name="Period end reached">
      <bpmn2:outgoing>fmec1</bpmn2:outgoing>
    </bpmn2:startEvent>
    <bpmn2:task id="t_mec_lock" name="Close subledgers">
      <bpmn2:incoming>fmec1</bpmn2:incoming>
      <bpmn2:outgoing>fmec2</bpmn2:outgoing>
    </bpmn2:task>
    <bpmn2:parallelGateway id="g_mec_split">
      <bpmn2:incoming>fmec2</bpmn2:incoming>
      <bpmn2:outgoing>fmec3</bpmn2:outgoing>
      <bpmn2:outgoing>fmec4</bpmn2:outgoing>
      <bpmn2:outgoing>fmec5</bpmn2:outgoing>
    </bpmn2:parallelGateway>
    <bpmn2:task id="t_mec_accrue" name="Post accruals and prepayments">
      <bpmn2:incoming>fmec3</bpmn2:incoming>
      <bpmn2:outgoing>fmec6</bpmn2:outgoing>
    </bpmn2:task>
    <bpmn2:task id="t_mec_recon" name="Reconcile bank accounts">
      <bpmn2:incoming>fmec4</bpmn2:incoming>
      <bpmn2:outgoing>fmec7</bpmn2:outgoing>
    </bpmn2:task>
    <bpmn2:serviceTask id="t_mec_depr" name="Run depreciation">
      <bpmn2:incoming>fmec5</bpmn2:incoming>
      <bpmn2:outgoing>fmec8</bpmn2:outgoing>
    </bpmn2:serviceTask>
    <bpmn2:parallelGateway id="g_mec_join">
      <bpmn2:incoming>fmec6</bpmn2:incoming>
      <bpmn2:incoming>fmec7</bpmn2:incoming>
      <bpmn2:incoming>fmec8</bpmn2:incoming>
      <bpmn2:outgoing>fmec9</bpmn2:outgoing>
    </bpmn2:parallelGateway>
    <bpmn2:task id="t_mec_tb" name="Prepare trial balance">
      <bpmn2:incoming>fmec9</bpmn2:incoming>
      <bpmn2:outgoing>fmec10</bpmn2:outgoing>
    </bpmn2:task>
    <bpmn2:userTask id="t_mec_review" name="Review management accounts">
      <bpmn2:incoming>fmec10</bpmn2:incoming>
      <bpmn2:incoming>fmec14</bpmn2:incoming>
      <bpmn2:outgoing>fmec11</bpmn2:outgoing>
    </bpmn2:userTask>
    <bpmn2:exclusiveGateway id="g_mec_ok" name="Accounts approved?" default="fmec13">
      <bpmn2:incoming>fmec11</bpmn2:incoming>
      <bpmn2:outgoing>fmec12</bpmn2:outgoing>
      <bpmn2:outgoing>fmec13</bpmn2:outgoing>
    </bpmn2:exclusiveGateway>
    <bpmn2:task id="t_mec_adjust" name="Post adjusting journals">
      <bpmn2:incoming>fmec13</bpmn2:incoming>
      <bpmn2:outgoing>fmec14</bpmn2:outgoing>
    </bpmn2:task>
    <bpmn2:sendTask id="t_mec_pack" name="Distribute reporting pack">
      <bpmn2:incoming>fmec12</bpmn2:incoming>
      <bpmn2:outgoing>fmec15</bpmn2:outgoing>
    </bpmn2:sendTask>
    <bpmn2:endEvent id="end_mec_closed" name="Period closed">
      <bpmn2:incoming>fmec15</bpmn2:incoming>
    </bpmn2:endEvent>
    <bpmn2:sequenceFlow id="fmec1" sourceRef="start_mec" targetRef="t_mec_lock" />
    <bpmn2:sequenceFlow id="fmec2" sourceRef="t_mec_lock" targetRef="g_mec_split" />
    <bpmn2:sequenceFlow id="fmec3" sourceRef="g_mec_split" targetRef="t_mec_accrue" />
    <bpmn2:sequenceFlow id="fmec4" sourceRef="g_mec_split" targetRef="t_mec_recon" />
    <bpmn2:sequenceFlow id="fmec5" sourceRef="g_mec_split" targetRef="t_mec_depr" />
    <bpmn2:sequenceFlow id="fmec6" sourceRef="t_mec_accrue" targetRef="g_mec_join" />
    <bpmn2:sequenceFlow id="fmec7" sourceRef="t_mec_recon" targetRef="g_mec_join" />
    <bpmn2:sequenceFlow id="fmec8" sourceRef="t_mec_depr" targetRef="g_mec_join" />
    <bpmn2:sequenceFlow id="fmec9" sourceRef="g_mec_join" targetRef="t_mec_tb" />
    <bpmn2:sequenceFlow id="fmec10" sourceRef="t_mec_tb" targetRef="t_mec_review" />
    <bpmn2:sequenceFlow id="fmec11" sourceRef="t_mec_review" targetRef="g_mec_ok" />
    <bpmn2:sequenceFlow id="fmec12" name="Yes" sourceRef="g_mec_ok" targetRef="t_mec_pack">
      <bpmn2:conditionExpression xsi:type="bpmn2:tFormalExpression">Yes</bpmn2:conditionExpression>
    </bpmn2:sequenceFlow>
    <bpmn2:sequenceFlow id="fmec13" name="No" sourceRef="g_mec_ok" targetRef="t_mec_adjust" />
    <bpmn2:sequenceFlow id="fmec14" sourceRef="t_mec_adjust" targetRef="t_mec_review" />
    <bpmn2:sequenceFlow id="fmec15" sourceRef="t_mec_pack" targetRef="end_mec_closed" />
  </bpmn2:process>
  <bpmndi:BPMNDiagram id="BPMNDiagram_1">
    <bpmndi:BPMNPlane id="BPMNPlane_1" bpmnElement="Collaboration_1">
      <bpmndi:BPMNShape id="pool_mec_di" bpmnElement="pool_mec" isHorizontal="true">
        <dc:Bounds x="20" y="20" width="1570" height="480" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="lane_mec_acc_di" bpmnElement="lane_mec_acc" isHorizontal="true">
        <dc:Bounds x="50" y="20" width="1540" height="350" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="lane_mec_ctrl_di" bpmnElement="lane_mec_ctrl" isHorizontal="true">
        <dc:Bounds x="50" y="370" width="1540" height="130" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="start_mec_di" bpmnElement="start_mec">
        <dc:Bounds x="112" y="59" width="36" height="36" />
        <bpmndi:BPMNLabel><dc:Bounds x="81" y="101" width="98" height="14" /></bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_lock_di" bpmnElement="t_mec_lock">
        <dc:Bounds x="230" y="37" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="g_mec_split_di" bpmnElement="g_mec_split">
        <dc:Bounds x="405" y="52" width="50" height="50" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_accrue_di" bpmnElement="t_mec_accrue">
        <dc:Bounds x="530" y="37" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_recon_di" bpmnElement="t_mec_recon">
        <dc:Bounds x="530" y="147" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_depr_di" bpmnElement="t_mec_depr">
        <dc:Bounds x="530" y="257" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="g_mec_join_di" bpmnElement="g_mec_join">
        <dc:Bounds x="705" y="52" width="50" height="50" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_tb_di" bpmnElement="t_mec_tb">
        <dc:Bounds x="830" y="37" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_review_di" bpmnElement="t_mec_review">
        <dc:Bounds x="980" y="387" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="g_mec_ok_di" bpmnElement="g_mec_ok">
        <dc:Bounds x="1155" y="402" width="50" height="50" />
        <bpmndi:BPMNLabel><dc:Bounds x="1129" y="382" width="103" height="14" /></bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_adjust_di" bpmnElement="t_mec_adjust">
        <dc:Bounds x="1280" y="37" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="t_mec_pack_di" bpmnElement="t_mec_pack">
        <dc:Bounds x="1280" y="387" width="100" height="80" />
      </bpmndi:BPMNShape>
      <bpmndi:BPMNShape id="end_mec_closed_di" bpmnElement="end_mec_closed">
        <dc:Bounds x="1462" y="409" width="36" height="36" />
        <bpmndi:BPMNLabel><dc:Bounds x="1446" y="451" width="69" height="14" /></bpmndi:BPMNLabel>
      </bpmndi:BPMNShape>
      <bpmndi:BPMNEdge id="fmec1_di" bpmnElement="fmec1">
        <di:waypoint x="148" y="77" />
        <di:waypoint x="230" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec2_di" bpmnElement="fmec2">
        <di:waypoint x="330" y="77" />
        <di:waypoint x="405" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec3_di" bpmnElement="fmec3">
        <di:waypoint x="455" y="77" />
        <di:waypoint x="530" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec4_di" bpmnElement="fmec4">
        <di:waypoint x="455" y="77" />
        <di:waypoint x="510" y="77" />
        <di:waypoint x="510" y="187" />
        <di:waypoint x="530" y="187" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec5_di" bpmnElement="fmec5">
        <di:waypoint x="455" y="77" />
        <di:waypoint x="510" y="77" />
        <di:waypoint x="510" y="297" />
        <di:waypoint x="530" y="297" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec6_di" bpmnElement="fmec6">
        <di:waypoint x="630" y="77" />
        <di:waypoint x="705" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec7_di" bpmnElement="fmec7">
        <di:waypoint x="630" y="187" />
        <di:waypoint x="660" y="187" />
        <di:waypoint x="660" y="77" />
        <di:waypoint x="705" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec8_di" bpmnElement="fmec8">
        <di:waypoint x="630" y="297" />
        <di:waypoint x="660" y="297" />
        <di:waypoint x="660" y="77" />
        <di:waypoint x="705" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec9_di" bpmnElement="fmec9">
        <di:waypoint x="755" y="77" />
        <di:waypoint x="830" y="77" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec10_di" bpmnElement="fmec10">
        <di:waypoint x="930" y="77" />
        <di:waypoint x="960" y="77" />
        <di:waypoint x="960" y="427" />
        <di:waypoint x="980" y="427" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec11_di" bpmnElement="fmec11">
        <di:waypoint x="1080" y="427" />
        <di:waypoint x="1155" y="427" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec12_di" bpmnElement="fmec12">
        <di:waypoint x="1205" y="427" />
        <di:waypoint x="1280" y="427" />
        <bpmndi:BPMNLabel><dc:Bounds x="1211" y="407" width="21" height="14" /></bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec13_di" bpmnElement="fmec13">
        <di:waypoint x="1205" y="427" />
        <di:waypoint x="1260" y="427" />
        <di:waypoint x="1260" y="77" />
        <di:waypoint x="1280" y="77" />
        <bpmndi:BPMNLabel><dc:Bounds x="1211" y="433" width="17" height="14" /></bpmndi:BPMNLabel>
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec14_di" bpmnElement="fmec14">
        <di:waypoint x="1380" y="77" />
        <di:waypoint x="1410" y="77" />
        <di:waypoint x="1410" y="132" />
        <di:waypoint x="960" y="132" />
        <di:waypoint x="960" y="427" />
        <di:waypoint x="980" y="427" />
      </bpmndi:BPMNEdge>
      <bpmndi:BPMNEdge id="fmec15_di" bpmnElement="fmec15">
        <di:waypoint x="1380" y="427" />
        <di:waypoint x="1462" y="427" />
      </bpmndi:BPMNEdge>
    </bpmndi:BPMNPlane>
  </bpmndi:BPMNDiagram>
</bpmn2:definitions>