Intercompany Reconciliation

Have your group companies confirm each other. Before consolidation.

Intercompany reconciliation compares, line by line, what two group companies have booked against each other.

Continuous reconciliation
Entity A · receivables
INV-0219 · Sale · EUR€10,000.00
Entity B · payables
0219 · Purchase · EUR€10,000.00
Entity A · receivables
INV-0203 · Sale31,200.00
Entity B · payables
0203 · Purchase31,200.00
Entity A · receivables
Receipt · Transfer31,200.00
Entity B · payables
Payment · Transfer31,200.00
Verified

FX difference as its own line

Both ledgers agree on document and amount; the ₺790.00 FX gap is proposed as its own line.

Awaiting your approval

Differences become visible at line level before consolidation.

Illustrative screen · sample data

This page explains intercompany reconciliation, the line-by-line comparison of what two group companies booked against each other. It is written for consolidation teams and subsidiary accounting managers. It delivers a reasoned, agreed list before the elimination entry. Elimination removes intercompany receivables and payables from the consolidated statements. It is only clean when both sides booked the same amount.

Headquarters usually runs SAP. The Turkish subsidiary keeps its books in Logo or Netsis because of e-invoice (e-Fatura) obligations. Headquarters sees its receivable in euro. The subsidiary carries the same payable in lira under account 320 (trade payables). iFinances places both standard exports in one table and matches the lines. Group accounting still posts the elimination entry.

WHY IT IS HARD

Why do intercompany balances disagree?

The counterparty is your own group, not a stranger. The differences are still stubborn, because both sides are right but recorded different things.

Two systems, two charts of accounts

Headquarters tracks the receivable in SAP in a group account with a trading-partner code. The subsidiary tracks the same payable in Logo on a vendor card under account 320. Document numbers and document types share nothing. The balance is compared as one number, and nobody compares the lines.

FX differences

Headquarters books an invoice dated 18.06.2026 at EUR 1,000.00. The subsidiary records the same invoice at its own rate as TRY 48,250.00. At period end, nobody knows whether the gap is revaluation or a missing record. Without a line-level split there is no answer.

Cut-off timing

Headquarters issues invoice FT-2026-0412 on June 30. The subsidiary records it on July 3. The same invoice falls into different periods in the two ledgers. If consolidation does not know this, the elimination is incomplete or forced with an arbitrary adjustment.

E-invoice obligations

In Turkey, intercompany transactions are also documented with e-invoices. The e-invoice flows through the subsidiary's integrator, a provider approved by the Turkish Revenue Administration, not through headquarters. If a document sent by headquarters has no e-invoice counterpart, the gap moves into the intercompany balance. The same happens when a document is recorded twice.

The result stays at headquarters

When matching runs at headquarters, the subsidiary learns about open items later, by email. The person who can answer sits in Turkey, and the matching result sits in the group system. Because the two sides never look at the same list, the same difference is re-argued every month.

Group close calendar pressure

Group close calendars often give the subsidiary three to five working days. If the intercompany balance is left to the last day, the subsidiary's close does not fit. Consolidation waits for the subsidiary, and the delay spreads to the whole group.

HOW IT WORKS

How does it work?

Intercompany reconciliation is not a separate engine in iFinances. The same matching runs with a group company as the counterparty instead of an external customer.

  1. 1

    Load both sides' statements

    You load the subsidiary's account statement from Logo or Netsis as our side. The line-item list from SAP at headquarters (an FBL5N or FBL1N screen export) becomes the counterparty statement. iFinances recognizes the file format from its content and resolves column names and the debit/credit sign. It does not guess an unknown field, it asks you.

    A: Logo statement · B: SAP statement
  2. 2

    Let headquarters upload its own statement

    You send the headquarters team a secure link. They upload their line-item list through that link without creating an account. iFinances places the file directly in the same reconciliation. Both teams then work from one table instead of email attachments.

    HQ · uploaded through a secure link
  3. 3

    Lines match, the rate comes from the central bank

    iFinances matches lines on amount, date and document number. Invoice-specific clearing, FIFO (first in, first out), partial-payment splitting and bulk-payment allocation work the same here. The EUR 1,000.00 item at headquarters is compared with the TRY 48,250.00 item at the subsidiary. The rate comes from the TCMB (Central Bank of Türkiye). The rate-driven difference is shown beside the match, so you only look at the unexplained difference.

    €10,000.00 · CBRT 52.8400 ✓
  4. 4

    Bank and e-invoice become evidence

    You also load the subsidiary's bank statement and e-invoice list. iFinances places these two sources in the same table. It flags the invoice missing from the ledger, the document recorded twice and the unusual amount. Every suggestion comes with a written reason, and you make the decision.

    Bank 19.06 · e-invoice 0219 ✓
  5. 5

    Take the evidence before elimination

    iFinances separates the items into three groups. Matched items, items flagged with a timing-difference reason, and items that are genuinely open. You write the reason and approve. If needed, a reconciliation letter with a per-currency summary table is generated between the two companies. The signed copy is archived with its serial number. The consolidation team posts the elimination entry on the basis of this list.

    FX difference ₺790.00 · own line
THE DIFFERENCE

One-sided matching at headquarters versus a shared reconciliation

Matching inside the headquarters system is valuable. The problem is that the subsidiary lives outside that system.

One-sided matching at headquarters
  • Subsidiary data is hand-mapped to the group format
  • The result stays at headquarters, sent by email
  • FX differences and missing records melt into one number
  • Bank and e-invoice data sit in separate files
  • Reconciliation happens once, in close week
  • Match reasoning is reconstructed later from logs
Shared reconciliation of both sides
  • The subsidiary loads its own standard export as is
  • Both sides look at the same list
  • FX differences are shown separately per line
  • Ledger, bank and e-invoice sit in one table
  • Matching runs as data arrives, close starts short
  • Every match archived with its same-day reason
WHAT YOU GAIN

What do you gain?

The gain from intercompany reconciliation shows in three places. Close time, the FX split, and audit evidence.

01

You arrive at close with a short exception list. In an example period, only 14 lines remain open out of a 1,200-line intercompany statement. The team reviews those 14 lines, not the whole statement.

02

FX differences are separated from missing records. On invoice FT-2026-0412, the gap between EUR 1,000.00 and TRY 48,250.00 is flagged as an FX difference. Missing or duplicate records stay on a separate list.

03

Evidence is ready for the auditor. Every match is archived with its reason, its date and the person who approved it. The signed copy of the reconciliation letter is kept under its serial number.

Let's compare last period with one group company

Bring the subsidiary's account statement and the headquarters line-item list. Together we will see which lines match, where the FX difference sits and how many items are open.

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FAQ

Frequently asked questions

The subsidiary provides its account statement from Logo, and headquarters provides its line-item list from SAP. Both files are loaded into one reconciliation, one as our side and one as the counterparty. The engine matches lines on amount, date, document number and the TCMB rate. Connections are ready for both systems. File upload or direct connection is chosen during setup.

SAP's tool is strong when both sides are on SAP. When the subsidiary runs Logo or Netsis, its data is first converted to the SAP format. Usually only headquarters sees it. iFinances takes both statements as they are and brings the subsidiary's team onto the same list. Bank and e-invoice evidence sit beside it. Elimination stays in the group system.

The foreign-currency item at headquarters is compared with the lira item at the subsidiary using the TCMB rate. If the item matches, the FX difference is written beside the match. If it does not match, or the rate cannot explain the gap, it goes to the exception list. At period end you know, per line, revaluation versus missing record.

No. iFinances does not keep books, does not create records and never closes a line on its own. What it produces is the list of matched, reason-flagged and open items. Group accounting posts the elimination entry in its own consolidation tool on the basis of that list.

It is not a legal requirement, but it is strong audit evidence. iFinances generates a PDF letter with a per-currency summary table and archives the signed copy. The one-month objection period under Article 94 of the Turkish Commercial Code needs a written current-account agreement. Its real value is proof that both sides confirmed the same figure on the same day.

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