A disagreement between two entities about the same transaction, with an owner on each side, the FX-adjusted residual and the agreed cause.
Volume
Tens to hundreds per tenant per period
Retention
Audit period
Entity attributes8
owner_a_id / owner_b_id
Exchange rates must be effective-dated and keyed by convention. There is no single current rate.
blocks_elimination
intercompany_break_id
entity_a_id / entity_b_id
Exact decimal arithmetic end to end — database column, ORM mapping, API serialisation and client. Floating point anywhere in the chain is disqualifying.
Exchange rates must be effective-dated and keyed by convention. There is no single current rate.