The cells only you can fill

A trial balance holds balances. It cannot show how a balance got where it is, and some notes need exactly that.

What a trial balance cannot tell you

It knows a vehicle account closed at ₹8,40,000. It does not know whether that is one vehicle bought years ago and depreciated, or one sold and another bought during the year.

Note 13 needs the movement — additions, deletions, depreciation — and no amount of arithmetic on a closing balance will recover it.

Which cells are editable

Only those the form leaves to you. On screen they are the ones you can type into; everything else is read-only.

Asset movementsNote 13

Additions, deletions and depreciation, per asset class.

Deferred tax balancesNote 6

The balance at each year end. The charge between them is derived.

Investment detailsNote 14

Face value and unit counts, from a register Tally does not hold.

Owners' movementNote 3

Per partner, with the year's result allocated by share.

Non-current splitsTB CY

Covered in The non-current and current split.

The NBFC format asks for more

A trial balance records what a balance IS. Under Schedule III Division III the schedule also asks what each balance is measured at and where it sits, and no ledger carries either fact.

Measurement and geography

Each row of the nine matrices split across the Ind AS 109 categories, and loans and investments tallied In India against Outside India.

Derivative notionals

The fair value is already in the ledger; the notional is not in the books at all.

The investing cash flows

A balance that moved cannot say how much was a purchase and how much a sale. Until you say, the Cash Flow Statement names the gap.

Realised against unrealised

Of the fair value changes. The books record the movement, not which part was realised.

The four ratios and the maturity analysis

CRAR, Tier I, Tier II and the Liquidity Coverage Ratio are computed off regulatory capital, not off the trial balance; the maturity analysis is a judgement about each balance.

Every one of them has a check behind it, so nothing is guessed and nothing is quietly left blank: the Checks sheet lists what is outstanding, by amount where an amount can be named.

The NPO format asks for two things no ledger holds

The fund class of each ledger

Whether a balance is restricted turns on who imposed the restriction — the contributor or the law, as against the organisation's own management — and that lives in the donor's terms or in a statute, never in a balance. It is asked ledger by ledger on the trial balance sheets, and where only part of a balance is restricted you enter that part instead.

Each fund's movement

Note 3's opening and closing balances are the ledgers'. What was transferred in or received during the year, and what was utilised out of the fund, are two halves of one net movement, and a fund account cannot say which was which. So both are asked and the check holds them to the ledger rather than plugging the difference. The bank balances and investments each fund is earmarked in are asked the same way.

The non-monetary grants held

Opening, receipts, distribution and sale, in fair value, with the quantitative details in words. Nothing in a trial balance records a consignment of blankets arriving and being handed out. The closing balance is computed from the four.

Why the rest is locked

A computed figure has no entry point at all. There is deliberately no route by which the engine's own arithmetic can be typed over.

If a total looks wrong, something feeding it is wrong — a classification, or an entry. Correcting the total itself would hide the fault and produce a statement that does not internally agree.

Nil is not the same as blank

Left blankMissing data

Reported on the Checks sheet as outstanding. The note may be suppressed.

Entered as nilAn answer

You have said there were none. The note prints, showing nil.

So enter 0 where there genuinely were no additions during the year. Leaving it blank tells OptiVida you have not looked yet, which is a different statement about the accounts.

Clearing an entry

Clearing removes the entry rather than storing a zero, returning the cell to blank — and to the Checks sheet's list of outstanding data. That is the right behaviour if you entered something in error.

Entries survive a re-fetch

They are held against the form, not against a particular fetch. Re-fetching after posting adjusting entries does not lose your typing, and does not reattach it to a different line.