{"entity":{"name":"Acme Supplies SRL"},"account":{"name":"Main Operating Account","bank":"ING Belgium","number":"BE68 5390 0754 7034"},"period":{"start":"2026-03-01","end":"2026-03-31"},"currency":"EUR","statement_reference":"Statement #2026-03 / seq. 047","balances":{"opening_book":142378.55,"closing_book":168912.4,"opening_bank":141978.55,"closing_bank":171245.9},"reconciling_items":[{"date":"2026-03-29","type":"outstanding_deposit","description":"Customer wire — Nordstrand Fulfilment BV (INV-2026-0412)","sign":"add","amount":8540.0},{"date":"2026-03-30","type":"outstanding_deposit","description":"Customer SEPA credit transfer — Helios Retail GmbH (INV-2026-0419)","sign":"add","amount":3217.5},{"date":"2026-03-27","type":"outstanding_check","description":"Cheque #1142 — Supplier payment, Atelier Bois SA","sign":"subtract","amount":6420.75},{"date":"2026-03-28","type":"outstanding_check","description":"Cheque #1143 — Van Der Perre Transport BV","sign":"subtract","amount":2890.3},{"date":"2026-03-31","type":"bank_fee","description":"Monthly account maintenance and wire fees","sign":"subtract","amount":42.5},{"date":"2026-03-31","type":"interest","description":"Credit interest on business savings sub-account","sign":"add","amount":18.95},{"date":"2026-03-25","type":"direct_debit","description":"Utility direct debit not yet recorded in ledger — Engie","sign":"subtract","amount":486.25},{"date":"2026-03-15","type":"error_book","description":"Customer payment recorded as 4,500.00 should be 5,400.00 — correction pending","sign":"add","amount":900.0}],"totals":{"adjustments_add":12676.45,"adjustments_subtract":9839.8,"reconciled_balance":168912.4,"variance":0.0,"variance_explanation":"Fully reconciled; all timing differences and one journal correction identified and scheduled for month-end close."},"notes":"Error-book item will be corrected by journal entry JE-2026-0331-07 before close. Outstanding cheques #1142 and #1143 were issued on 27 and 28 March respectively and are expected to clear by mid-April. Direct debit to Engie will be booked in April once the invoice is received from the supplier portal.","preparer":{"name":"Thibault Moreau","title":"Senior Accountant","date":"2026-04-02"},"reviewer":{"name":"Marie Laurent","title":"Head of Finance","date":"2026-04-03"}}