Balance Report

Overview

The balance_report report presents the fund's consolidated accounting balance between two reference dates. For each account of the chart of accounts, it shows the opening balance (Start Date), the debit and credit movements that occurred in the period and the closing balance (End Date). The report organizes the accounts in a hierarchical structure (groups and subgroups) and includes totals for assets, liabilities, net worth, revenues, expenses and offsetting accounts. Administrators and analysts use this report to check the accounting consistency and to audit the evolution of the fund's balance.

What you need to provide

Variable	Required	Description
fund_class_key	yes	Identifier of the fund class the report is generated for.
start_date	yes	Start date of the period, in the YYYY-MM-DD format.
end_date	yes	End date of the period, in the YYYY-MM-DD format. It must be later than the start date.

There must be a closed accounting period on both dates

The report is only generated if there is an accounting closing on the start date and on the end date. Without it the request is refused with the message "Não existe contabil na data ...".

Both dates must be in the same accounting period

Besides having a closing on both dates, they must belong to the same accounting period (the same ledger). A range that crosses the period-end closing makes the generation fail.

File Structure

Attribute	Value
Format	XLSX
Naming	{short_fund_name}_balance_report_{YYYY-MM-DD}.xlsx

Spreadsheet Content

Fund Header

Presented on the first lines of the spreadsheet:

Field	Description
Nome do Fundo	Full name of the fund class.
CNPJ do Fundo	CNPJ of the fund class.
Data de Início	Start date of the period in the YYYY-MM-DD format.
Data Final	End date of the period in the YYYY-MM-DD format.
Total do Ativo	Sum of the closing balance of the asset accounts.
Total do Passivo	Sum of the closing balance of the liability accounts.
Total de PL	Closing balance of the net worth accounts.
Total de Receitas	Closing balance of the revenue accounts.
Total de Despesas	Closing balance of the expense accounts.
Total de Compensação Ativa	Closing balance of the active offsetting accounts (group 3).
Total de Compensação Passiva	Closing balance of the passive offsetting accounts (group 9).
PL por Contas Patrimoniais	Total do Ativo - Total do Passivo
PL por Contas de Resultado	Total de PL + Total de Receitas + Total de Despesas
Bate Compensação	Total de Compensação Ativa - Total de Compensação Passiva

The totals are Excel formulas

The header cells are not fixed values: they reference the total lines of the accounts table (for example, Total do Ativo is =G20). When you open the file, Excel recalculates everything — and, if you edit the table, the totals follow.

Accounts Table

Lines organized hierarchically by account number, with no special formatting — only the header line of the table comes in bold. The column names below are the literal headers of the spreadsheet, delivered in Portuguese.

Column	Type	Format / Example	Description
Número da Conta	string	"1.1.2.80.00.010.001-8"	Account number in the chart of accounts, with a check digit. The group lines carry the number of the corresponding level — for example 1-7 (ATIVO) and 1.1-6 (DISPONIBILIDADES).
Nome da Conta	string	"Conta Caixa - Banco Exemplo"	Descriptive name of the accounting account.
Tipo da Conta	string (enum)	"A"	Line type: "A" for an analytical account; "S" for a synthetic account (an aggregating one, shown in bold).
Saldo em Término de {Data de Início}	number	40000.00	Balance of the account on the Start Date, in reais. A negative value indicates a balance whose nature is the opposite of the account's.
Movimentos de Débito	number	5000.00	Sum of the debit entries in the period (in reais). The sign follows the nature of the account: positive in debit accounts, negative in credit accounts.
Movimentos de Crédito	number	0.00	Sum of the credit entries in the period (in reais). The sign is inverted in relation to the debit column: negative in debit accounts, positive in credit accounts.
Saldo em Término de {Data Final}	number	45000.00	Balance of the account on the End Date, in reais.