# Client-Specific Excel Reports

This document describes client-specific Excel reports identified during the reporting scoping work.

These reports are not part of the standard CTRM / ERP reporting catalog yet. They describe existing Excel-based reporting practices and possible future automation through Excel APIs or database queries.

## Status

| Report | Current status | Target direction |
| --- | --- | --- |
| `9.1 Posizione Finanziaria & Ecomargin` | Client-specific Excel legacy report | Candidate for future Excel/API automation |
| `9.2 Consolidated Balance Sheet` | Client-specific Excel legacy report | Candidate for future Excel/API automation |
| `9.3 Consolidated Income Statement Sheet` | Client-specific Excel legacy report | Candidate for future Excel/API automation |

---

## 9.1 Posizione Finanziaria & Ecomargin

Current situation:

This Excel-specific report provides a consolidated financial position based on bank account balances as of a selected date.

Balances are grouped by bank and fiscal company. The first column identifies the bank account context, including `BANK NAME`, fiscal company and bank account description.

Each bank account balance may be expressed in its original currency. These balances are converted into USD using FX rates manually entered in the Excel file. The converted USD balances are displayed in the `ACCOUNTS BALANCES` column.

The report also includes an `ECOMARGIN` column. This column generally follows the same USD balances as `ACCOUNTS BALANCES`, except for EFG Bank accounts, where a specific USD amount is entered manually.

At the bottom of the bank account list, the report includes a specific adjustment line named `RJO 50% degli effettivi excess`. This line is calculated from three manually entered USD amounts identified by the labels `6639`, `6650` and `6675`. These three amounts are summed, divided by two, and the resulting value is displayed both in `ACCOUNTS BALANCES` and in `ECOMARGIN`.

The report ends with totals for both `ACCOUNTS BALANCES` and `ECOMARGIN`.

Future enhancement:

Use an Excel API allowing queries against the database containing general ledger account movements, in order to extract the general ledger account description, the balances in account currency and base currency for the selected GL accounts by fiscal company, as-of date, general ledger account and account currency.

---

## 9.2 Consolidated Balance Sheet

Current situation:

This Excel-specific report provides a consolidated balance sheet based on general ledger account balances as of a selected date.

Future enhancement:

Use an Excel API allowing queries against the database containing general ledger account movements, in order to extract the general ledger account description, the balances in account currency and base currency for the selected balance sheet accounts by fiscal company, as-of date, general ledger account and account currency.

---

## 9.3 Consolidated Income Statement Sheet

Current situation:

This Excel-specific report provides a consolidated income statement based on general ledger account balances or movements for a selected reporting period or as-of date.

Future enhancement:

Use an Excel API allowing queries against the database containing general ledger account movements, in order to extract the general ledger account description, the balances or movements in account currency and base currency for the selected income statement accounts by fiscal company, reporting period or as-of date, general ledger account and account currency.

---

## Integration Notes

- These reports should remain separated from the standard report catalog until their target application design is confirmed.
- If they become application reports later, they should be converted into detailed specifications under `Reports/`.
- The financial position report is likely related to the future cash reporting scope.
- The consolidated balance sheet and consolidated income statement are likely related to future consolidation or statutory reporting scope.
- Manual adjustments and Excel-specific calculation rules should be explicitly documented before automation.