INTERCOMPANY RECONCILIATION CHECKLIST

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--- PRE-RECONCILIATION PREPARATION ---
[ ] Reconciliation Period End Date
[ ] Entities Included in Reconciliation (Entity A (Headquarters), Entity B (Subsidiary), Entity C (Regional Branch))
[ ] Upload Trial Balances
[ ] Preparer Name
[ ] Scope and Objectives Notes

--- TRANSACTION MATCHING & IDENTIFICATION ---
[ ] Transaction Period Date
[ ] Source Entity (Parent Company, Subsidiary A, Subsidiary B, Regional Branch)
[ ] Counterparty Entity (Parent Company, Subsidiary A, Subsidiary B, Regional Branch)
[ ] Transaction Reference Number
[ ] Transaction Amount
[ ] Transaction Type (Intercompany Sale, Intercompany Transfer, Management Fee, Loan/Interest, Service Agreement)
[ ] Supporting Ledger Export
[ ] Notes on Unmatched Items

--- DISCREPANCY INVESTIGATION ---
[ ] Discrepancy Description
[ ] Investigation Details
[ ] Variance Amount
[ ] Discrepancy Category (Timing Difference, Currency Exchange Error, Missing Transaction, Data Entry Error, Unrecorded Intercompany Fee)
[ ] Supporting Evidence
[ ] Date Discrepancy Identified

--- CURRENCY CONVERSION & FX ADJUSTMENT ---
[ ] Transaction Date
[ ] Exchange Rate Applied
[ ] Transaction Currency (USD, EUR, GBP, JPY)
[ ] FX Variance Explanation
[ ] Exchange Rate Source Documentation
[ ] Reviewer Approval

--- DISPUTE RESOLUTION & SETTLEMENT ---
[ ] Dispute Resolution Status (Pending Investigation, Communication Sent to Counterparty, Awaiting Counterparty Response, Resolved - No Adjustment Needed, Resolved - Adjustment Posted)
[ ] Counterparty Contact Person
[ ] Discrepancy Details & Root Cause
[ ] Date Dispute Resolved
[ ] Supporting Correspondence/Evidence
[ ] Controller Approval

--- ADJUSTING JOURNAL ENTRIES ---
[ ] Journal Entry Reference Number
[ ] Description of Adjustments
[ ] Posting Date
[ ] Adjustment Type (Currency Exchange Adjustment, Intercompany Transfer Error Correction, Unrecorded Transaction, Tax/VAT Adjustment)
[ ] Total Adjustment Amount
[ ] Supporting Documentation/Workpaper
[ ] Reviewer Approval

--- FINAL REVIEW & DOCUMENTATION ---
[ ] Review Completion Date
[ ] Reconciliation Status (Fully Reconciled, Reconciled with Pending Adjustments, Unresolved Discrepancies)
[ ] Summary of Outstanding Discrepancies
[ ] Supporting Reconciliation Workpapers
[ ] Reviewer Authorization
[ ] Documents Verified (Intercompany Ledgers, Bank Statements, FX Rate Logs, Adjusting Journal Entries)

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