K3 troubleshooting

Omräkningsdifferens is incorrect

Problem: Omräkningsdifferens balance in the consolidated equity doesn't match expectation.

Resolution: Verify RATETYPE = HISTAVG is assigned to all equity accounts. Confirm the historical rate for each equity component is the rate at the original date that component arose — not the opening rate of the current period. Review the CTR report for affected entities. Correct rate assignments and re-trigger Phase 3.

Goodwill not amortizing correctly

Problem: Goodwill balance isn't reducing by the expected annual amortization charge.

Resolution: Open the goodwill amortization auto journal rule and confirm it is Active. Verify the amortization amount per period is correct based on the agreed useful life. Check the Goodwill Amortization Schedule report for net book value and cumulative amortization. Re-trigger Phase 3 after corrections.

Consolidated balance sheet doesn't balance

Problem: Koncernbalansräkning fails control check (Assets ≠ Equity + Liabilities).

Resolution: Check the Intercompany Elimination report for unmatched IC balances. Check the Investment Consolidation report for goodwill and PPA calculations. Review the Minoritetsintresse calculation. Review the Omräkningsdifferens report. Resolve identified issues and re-trigger Phase 3.