Which three statements are true about data conversion rules?

Which three statements are true about data conversion rules? (Choose three.)
A. Journal conversion rules are applied to select the journals for transfer to the secondary ledger based on journal batches.
B. Chart of account conversion is required if the primary ledger and secondary ledger have the same chart of accounts structure.
C. Currency conversion rules are required for consolidating primary and secondary ledgers only when their currencies are different.
D. For calendar conversion, the journal effective date determines the corresponding nonadjusting period in the secondary ledger.
E. The General Ledger Posting program uses the rules to determine which journals to automatically transfer to the secondary ledger during posting.

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