...
The reconciliation periodicity will be based on the risk classification of the accounts:
Expand title HIGH Include Content page ARA Timetable - Bank accounts Expand title MEDIUM Include Content page ARA Timetable: Other Accounts
And on the type of legal Entity:
...
KEY
OTHER CONSOLIDATED
NON CONSOLIDATED
Structure
Type of Account
| High risk accounts | Medium risk accounts |
|---|---|
| Equity |
Other accounts | |
| Bank accounts | |
| VAT accounts | |
| Payroll accounts | |
| Technical accounts | |
| Suspense accounts |
High Risk Account Items
| High risk accounts | Account Item | Account Item Description | Resp. Group|
| Equity | L100-100 | Equity | RCS_RTR_FO |
| Equity | L100-101 | Treasury shares reservesRCS_RTR_FO | |
| Equity | L100-200 | OCI | SC_RTR_GL |
| Equity | L100-210 | OCI - Financial InstrumentSC_RTR_GL | |
| Equity | L100-220 | IAS 19 RevisedSC_RTR_GL | |
| Bank accounts | A500-100 | BankSC_RTR_CT | |
| Bank accounts | A500-200 | Bank Local | SC_RTR_CT |
| Bank accounts | A500-210 | Bank Local - TE | SC_PTP_TE |
| Bank accounts | A500-220 | Bank Local OtCSC_RTR_CT | |
| Bank accounts | A500-230 | Bank Local PtP | SC_RTR_CT |
| Bank accounts | A500-300 | Deposit | SC_RTR_CT |
| Bank accounts | A500-400 | GL Bank Interco.SC_RTR_CT | |
| Bank accounts | A500-500 | WARPSC_OTC_REC | |
| Bank accounts | A500-550 | Sub IBA WARPSC_RTR_GL | |
| Bank accounts | A500-600 | Petty CashSC_RTR_CT | |
| Bank accounts | A500-700 | Cash in Transit | SC_RTR_CT |
| VAT accounts | X100-100 | VAT Debit / CreditSC_RTR_CT | |
| VAT accounts | X100-200 | Intracommunity VATSC_RTR_CT | |
| VAT accounts | X100-900 | VAT OtherSC_RTR_CT | |
| Payroll Accounts | L600-200 | HR - Payroll MonthlySC_RTR_CT | |
| Technical accounts | A400-200 | AR-AP Interco. | SC_RTR_IC |
| Technical accounts | A400-140 | CROCO - Invoices to issueSC_RTR_IC | |
| Technical accounts | L400-140 | CROCO - Invoices to receive | SC_RTR_IC |
| Technical accounts | X900-100 | Technical AccountsSC_RTR_CT | |
| Technical accounts | X999-997 | TECHNICAL OTHER ACCOUNTSSC_RTR_CT | |
| Technical accounts | X999-998 | TECHNICAL TRANSFER ACCOUNTS | SC_RTR_CT |
| Technical accounts | X999-999 | TECHNICAL OPENING VALUESSC_RTR_CT | |
| Suspense accounts | L400-700 | AR Down payment received | SC_OTC_REC |
| Suspense accounts | A400-700 | AP Down payment payable | SC_PTP_REC |
| Suspense accounts | X300-100 | GL WaitingSC_RTR_CT |