3.5 KiB
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.
Reporting Domains
- General Ledger
- Statutory Financial Reporting
- Accounts Receivable
- Accounts Payable
- Banking and Cash Management
- Foreign Exchange
- Trading and Positions
- Analytical Accounting
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.
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.
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.
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.
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.
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.
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.
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.
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 & Ecomargin9.2 Consolidated Balance Sheet9.3 Consolidated Income Statement Sheet