Presentation mapping gate
The trial balance arrives already consolidated, so the judgement left is where each balance belongs on the face of the statements. A1 proposes a presentation line for every account with a confidence and the framework reasoning behind it. It applies nothing — until a named preparer confirms every account, the engine will not compose a statement.
Requires review
FR-02 · each carries an alternative candidate and the agent's reasoning. The reviewer decides.
1200Other receivables and prepaymentsSGD 249,650Pending reviewAgent rationale · The account aggregates prepayments, deposits and indirect tax receivable. SFRS(I) 1-1.57 permits a separate line or aggregation with trade receivables. The supporting schedule is mixed, so a preparer must decide the presentation.
5210Depreciation - right-of-use assetsSGD 120,000Pending reviewAgent rationale · SFRS(I) 16.53(a) requires the right-of-use depreciation charge to be disclosed by class, but permits it either on the face as a separate line or aggregated with owned-asset depreciation and split in the note. A preparer must choose.
5600Foreign exchange loss/(gain), netSGD 18,000Pending reviewAgent rationale · Net exchange differences arising on foreign currency borrowings belong in finance costs under SFRS(I) 1-21.28 and 1-23.6(e); those arising on trade balances are operating. The trial balance carries one net account, so the split cannot be determined without sub-ledger detail.
Auto-proposed mappings
Unambiguous presentation at 0.95 confidence and above, applied on ingestion and open to challenge
| Trial balance account | Presents on | Confidence |
|---|---|---|
1000 Cash and bank balances | SOFP-CA-CASH Cash and bank balances | 0.99 |
1100 Trade receivables | SOFP-CA-TR Trade receivables | 0.98 |
1150 Allowance for expected credit losses | SOFP-CA-TR Trade receivables | 0.96 |
1500 Property, plant and equipment - cost | SOFP-NCA-PPE Property, plant and equipment | 0.99 |
1550 Property, plant and equipment - accumulated depreciation | SOFP-NCA-PPE Property, plant and equipment | 0.99 |
1600 Right-of-use assets - cost | SOFP-NCA-ROU Right-of-use assets | 0.98 |
1650 Right-of-use assets - accumulated depreciation | SOFP-NCA-ROU Right-of-use assets | 0.98 |
2000 Trade payables | SOFP-CL-TP Trade payables | 0.98 |
2100 Accruals and other payables | SOFP-CL-AOP Accruals and other payables | 0.95 |
2200 Lease liabilities - current | SOFP-CL-LL Lease liabilities (current) | 0.99 |
2250 Lease liabilities - non-current | SOFP-NCL-LL Lease liabilities (non-current) | 0.99 |
2300 Bank borrowings - current | SOFP-CL-BB Bank borrowings (current) | 0.99 |
2350 Bank borrowings - non-current | SOFP-NCL-BB Bank borrowings (non-current) | 0.99 |
2400 Income tax payable | SOFP-CL-TAX Income tax payable | 0.99 |
2500 Deferred tax liabilities | SOFP-NCL-DTL Deferred tax liabilities | 0.99 |
3000 Share capital | SOFP-EQ-SC Share capital | 0.99 |
3100 Retained earnings - opening | SOFP-EQ-RE Retained earnings | 0.98 |
3200 Foreign currency translation reserve | SOFP-EQ-FCTR Foreign currency translation reserve | 0.97 |
4000 Charter income | PL-REV Revenue | 0.98 |
4100 Marine services revenue | PL-REV Revenue | 0.98 |
5000 Cost of services | PL-COS Cost of services | 0.97 |
5100 Staff costs | PL-STAFF Staff costs | 0.97 |
5200 Depreciation - property, plant and equipment | PL-DEP Depreciation of property, plant and equipment | 0.98 |
5300 Other operating expenses | PL-OPEX Other operating expenses | 0.96 |
5400 Finance costs | PL-FIN Finance costs | 0.98 |
5500 Interest income | PL-INTINC Interest income | 0.95 |
5900 Income tax expense | PL-TAX Income tax expense | 0.99 |
Mapping confirmation
The preparer confirms every local chart-of-accounts mapping. The engine cannot run until this gate passes.