RPT-09 Trial Balance
Certified report viewer — audience: Finance & Audit · metric owner: Fatima Rashid (Finance Manager) · posted ledger balances on demand / at close, with the debits = credits reconciliation gate.
RPT-09
FIN-01
§9.2
Report definition & certification — §9.2 header
Certified — Jun 2026
Definition DEF-RPT-09 v4.1
- Report owner
- FRFatima Rashid — Finance Manager · preparer: Daniel Chen
- Business definition
- Closing balance per COA account from posted journals only; balances derive from entries, never edited totals (FIN-01)
- Authoritative dataset
fin.gl_journal_lines(posted) aggregated byfin.coav12- Refresh cadence
- On demand / at fiscal close · this view: period Jun 2026 (closed)
- Last refresh
- 17 Jul 2026 06:00 (nightly rebuild) · close snapshot 05 Jul 2026 18:42
- Certification state
- Certified Jun 2026 — signed at close by Fatima Rashid · Jul 2026 view is Provisional
- Definition version
- DEF-RPT-09 v4.1 · effective 01 Jan 2026
- Governing policy versions
- COA v12 · Close policy CLS-2026 v3 · Fiscal calendar FY2026 v1 · Export policy EXP-CTRL v2
- Reconciliation basis
- Σ debits = Σ credits = AED 19,110,050.00 · difference 0.00 (blocking gate at close)
- Currency / time zone
- Base AED · Asia/Dubai · fiscal FY2026
Total debits
AED 19,110,050.00
Posted ledger · Jun 2026 close
Total credits
AED 19,110,050.00
Difference AED 0.00 ▲ balanced
Accounts with balance
12
of 118 COA v12 accounts (zero hidden)
Certification
Certified
Jun 2026 · signed 05 Jul 2026 18:42
Post-close adjustments
0
Reopen requires CLS-2026 v3 approval
Balances by account class — Jun 2026Base AED
| Class | Accounts | Balance (AED) |
|---|---|---|
| Assets (debit) | 4 | 13,188,000.00 |
| Revenue (credit) | 1 | 8,136,000.00 |
| Liabilities (credit) | 3 | 7,129,850.00 |
| Expenses (debit) | 3 | 5,922,050.00 |
| Equity (credit) | 1 | 3,844,200.00 |
| Identity check: A = L + E + (R − X) | 12 | 13,188,000.00 ✓ |
Lineage — source → transformation → report (§9.2)Lineage v4.1
fin.gl_journal_lines (posted)→
period filter: Jun 2026→
aggregate by COA v12 account→
debits = credits gate (0.00)→
close certification (CLS-2026 v3)→
RPT-09 certified snapshot
| Step | Evidence | State |
|---|---|---|
| Posted journal lines Jun 2026 | 9,412 lines · immutable | Complete |
| Aggregation to COA v12 | Snapshot 05 Jul 2026 18:40 | Complete |
| Debits = credits gate | Difference AED 0.00 · tolerance 0.00 | Passed |
| Certification sign-off | Fatima Rashid · close record FC-2026-06 | Signed |
| Jul 2026 provisional rebuild | Nightly 06:00 · not certified | Provisional |
Downstream consumers: RPT-10 P&L · RPT-11 Balance Sheet · Financial statements workspace.
Trial balance — Al Manara Properties LLC · Jun 2026 (control-account level)
Certified
| Account | Name | Class | Debit (AED) | Credit (AED) |
|---|---|---|---|---|
| 1010 | Reconciled to statement 30 Jun · bank rec | Asset | 2,592,950.00 | — |
| 1020 | Bank — client money (escrow) Segregated · mirrors 2400 liability | Asset | 5,690,000.00 | — |
| 1200 | Accounts receivable control Subledger tie-out: RPT-12 AR aging | Asset | 2,244,750.00 | — |
| 1500 | Fixed assets (net) Cost less accumulated depreciation · register | Asset | 2,660,300.00 | — |
| 2100 | AP & accrued liabilities Incl. VAT output payable AED 96,750.00 | Liability | — | 1,153,200.00 |
| 2310 | Commission payable Ties to RPT-07 pool AED 286,650.00 | Liability | — | 286,650.00 |
| 2400 | Client money liability Zero-unexplained-difference gate · client money | Liability | — | 5,690,000.00 |
| 3000 | Share capital & retained earnings No movement this period | Equity | — | 3,844,200.00 |
| 4000 | Brokerage & services revenue YTD Jun · dimension: branch, project | Revenue | — | 8,136,000.00 |
| 5100 | Direct & portal costs Bayut / Property Finder syndication, Trakheesi fees | Expense | 1,925,350.00 | — |
| 6100 | Payroll & benefits Detail restricted — HR scope only | Expense | 2,312,400.00 | — |
| 6200 | Commission expense Versioned plans · commissions | Expense | 1,684,300.00 | — |
| Totals — must match to certify (difference AED 0.00 Reconciled) | 19,110,050.00 | 19,110,050.00 | ||
Report definition of done — §9.2 checklist8 / 8 complete
| §9.2 requirement | Evidence on this report | Status |
|---|---|---|
| Named owner & business definition | Fatima Rashid · DEF-RPT-09 v4.1 | Complete |
| Authoritative dataset & lineage | Posted fin.gl_journal_lines · lineage panel above | Complete |
| Filters, dimensions, currency/time-zone | Company, period, level · base AED · Asia/Dubai | Complete |
| Refresh & certification state | Nightly + close snapshot · Certified Jun / Provisional Jul | Complete |
| Permission-aware drill-down | Account → RPT-08 filtered; payroll masked | Complete |
| Controlled export with watermarking | Export (audited) — watermark + audit log | Complete |
| Reconciliation totals & evidence | Debits = credits AED 19,110,050.00 · tolerance 0.00 · close record FC-2026-06 | Complete |
| Accessible chart/table alternative · EN/AR labels | Bars + table above · AR account names from COA v12 | Complete |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-09 (Table 15 report catalogue) · §9.2 report definition of done · FIN-01.