The "Adjustment Only" data conversion level prevents the automatic transfer of journals from the primary ledger to the secondary ledger. This setup is appropriate when the secondary ledger must reflect different accounting principles or when only specific transactions, such as manual adjustments for a subset of legal entities, should be recorded. By choosing this level, the customer gains full control to manually enter or upload journals specifically for the required subset of legal entities, thus meeting the requirement without receiving unwanted data from the primary ledger.

B. Journal: This level automatically transfers all approved General Ledger journals for all mapped legal entities from the primary to the secondary ledger.

C. Balance: This level automatically transfers ending balances for all mapped legal entities from the primary to the secondary ledger.

1. Oracle Fusion Cloud Financials Documentation, Implementing General Ledger, Chapter: Ledgers, Section: "Secondary Ledgers". This section describes the four data conversion levels, stating that "Adjustment Only" secondary ledgers are populated with manual journal entries.

2. Oracle Fusion Cloud Financials Documentation, Creating and Administering Analytics and Reports for Financials, Chapter: Financial Reporting and Analysis, Section: "Primary, Secondary, and Reporting Currency Ledgers". The guide explains that the Adjustment Only level requires manual data entry, giving users control over what is posted.