Reporting: Step 1 – Core statement

After you create the report, Arcarius builds the core statement. You review the figures live and adjust them directly where needed.

What the core statement includes

• Balance sheet and income statement in every report
• Profit allocation in eligible AG/GmbH annual reports
• Notes in eligible AG/GmbH annual reports – Arcarius generates them from your inputs and accounting. You can delete, edit, or add sections.

When notes are included, Arcarius also prepares a draft explanation for exceptional, non-recurring, or prior-period results.

Review and adjust figures live

In this first phase you review the figures and make adjustments – values update live. Good to know:

• Foreign currency transactions can lead to minor rounding differences.
• Profit allocation and notes are generated with no more than two standard periods. A third comparison period automatically added for a cash flow statement may be included.
• If you requested a cash flow statement, this oldest comparison period is shown here only for validation – it does not appear in the final PDF.

Edit groups or individual accounts

By default, you edit the summarized positions in the balance sheet and income statement. Select Show accounts to switch to account mode:

• Individual ledger accounts appear under their respective position.
• You can review and adjust values at account level.
• The parent position is calculated automatically from the visible accounts and cannot be edited directly in this mode.

When you return to group mode, the calculated position values are retained. In Layout, you independently decide whether accounts and their account numbers should also appear in the PDF.

Checklist for a clean statement

Make sure – especially after all your changes – that:

• the balance sheet is balanced;
• the income statement is consistent with the balance sheet (e.g. the same net result);
• where profit allocation is available, the annual profit matches the balance sheet and income statement. Also reconcile dividends and profit carried forward with the balance sheet. Under “Add position”, include relevant allocations of retained earnings.

Read on: Reporting – overview and scope · Phase 2: extended reports.