FTB-C000722 / Financial concept

Reconciliation residual

A reconciliation residual is the difference remaining after the explicitly selected comparison and allowed adjustments.

Also known asunexplained residualadjusted residual

Intermediate 3 linked topicsEvidence-reviewed

Definitions

In plain terms

It shows what the current evidence has not reconciled, rather than inventing a transaction to make totals agree.

Technical

D30 reports raw and adjusted residuals separately; zero adjusted residual can coexist with an open item or failed independent control.

Scope

The sign, compared sides and adjustment policy must accompany the number.

Examples

  • A synthetic investigated 700-cent item can reduce an adjusted residual to zero while its investigation stays open.

Common misconceptions

  • Zero adjusted residual is not sufficient for an unconditional pass.

Concept relationships

Prerequisites

Contrasts with

Where this concept is used

Evidence and governance

  1. Reconciling an Account to a Statement, GnuCash v5 GnuCash project · first party technical publication

    Supports: preferred label, short definition, variant distinction

    Limits: Agreement is not source authentication, final settlement or proof that all real-world events were reported.

  2. D30 glossary teaching-profile scope, Batch 013 The Fintech Builder · internal governed contract

    Supports: technical definition

    Limits: No independent regulatory mandate, real-bank dataset, service execution, external witness or production assurance is claimed.

Reviewed by
fintech-builder-batch-013
Last reviewed
2026-10-27
Next review
2027-10-27
Record status
evidence reviewed

This record is evidence-reviewed and readable, but not yet promoted to published — it is served noindex,follow and excluded from the sitemap.

Written by

Fintech engineer building market-data and financial systems, and the author of every article, glossary record, and reference implementation on The Fintech Builder.