accounting_report/Docs/reporting_catalog.md

CTRM / ERP Accounting Reporting Catalog

Source: Trad On - Accounting and Financial Reports

This catalog defines the functional reporting requirements for the accounting reporting framework of a CTRM / ERP platform.

The objective of this document is to define the reporting scope independently from the underlying technical data model.

ERP / CTRM data mapping will be defined at a later stage.

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Reporting Domains

1. General Ledger
2. Statutory Financial Reporting
3. Accounts Receivable
4. Accounts Payable
5. Banking and Cash Management
6. Foreign Exchange
7. Trading and Positions
8. Analytical Accounting

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1 General Ledger

GL-001 General Ledger

Detailed listing of accounting entries by account.

GL-002 Accounting Journals

Listing of accounting entries grouped by journal.

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2 Statutory Financial Reports

FIN-001 Comparative Balance Sheet (Current Year / Prior Year)

Comparative balance sheet presenting current and previous fiscal year balances for the current entity.

FIN-002 Comparative Profit and Loss Statement (Current Year / Prior Year)

Comparative income statement presenting current and previous fiscal year results for the current entity.

FIN-003 Trial Balance

Summary of debit and credit balances for all general ledger accounts.

Multi-entity statutory consolidation is out of scope for FIN-001 and FIN-002 and should be handled by a dedicated consolidation report.

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3 Accounts Receivable

AR-001 Customer Balance Report

Outstanding balances by customer.

AR-002 Customer Ageing Report

Ageing analysis of customer receivables.

AR-003 Customer Account Movements

Detailed movements by customer account.

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4 Accounts Payable

AP-001 Supplier Balance Report

Outstanding balances by supplier.

AP-002 Supplier Ageing Report

Ageing analysis of supplier payables.

AP-003 Supplier Account Movements

Detailed movements by supplier account.

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5 Banking and Cash Management

CASH-001 Bank Ledger

Accounting ledger for bank accounts.

CASH-002 Cash Position Report

Overview of cash balances as of a selected position date.

CASH-003 Payment History

Historical record of executed payments.

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6 Foreign Exchange

FX-001 FX Exposure Report

Foreign exchange exposure by currency.

FX-002 Realized FX Gains and Losses

Realized foreign exchange gains and losses.

FX-003 Unrealized FX Gains and Losses

Unrealized foreign exchange gains and losses due to currency revaluation.

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7 Trading and Positions

TRD-001 Open Trading Positions

List of currently open trading positions.

TRD-002 Mark-to-Market Valuation

Valuation of open positions using mark-to-market methodology.

TRD-003 Trading Profit and Loss

Profit and loss generated by trading activities.

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8 Analytical Accounting

ANA-001 Profitability by Profit Center

Profitability analysis by profit center.

ANA-002 Profitability by Trading Desk

Profitability analysis by trading desk.

ANA-003 Margin Analysis

Detailed margin analysis across business activities.

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9 Specific Excel Reports

The client-specific Excel reports identified during scoping are documented separately in Docs/client_specific_excel_reports.md.

These reports describe existing Excel-based practices and possible future automation. They are not part of the standard CTRM / ERP report specifications until converted into dedicated report files.

Identified client-specific Excel reports:

• 9.1 Posizione Finanziaria & Ecomargin
• 9.2 Consolidated Balance Sheet
• 9.3 Consolidated Income Statement Sheet