Close & consolidation

Intercompany matching

Three loops detected. Loop A and Loop B auto-approved at high confidence. Loop C surfaces an audit finding the agent caught — review and resolve.

Continue to consolidated P&L
Loop A · MUS → MEU
Management services intercompany fee. US LLC bills EU GmbH 1,250,000 USD per quarter for shared services (HR systems, US-based finance leadership, IP licensing).
confidence 96
MUS books
4200
$5,000,000
MEU books
6850
€4,633,491
Group impact
$5,000,000
auto approved
Loop B · MUS → MAP
Intercompany loan US LLC to APAC Pte for working capital. Quarterly interest at SOFR + 250bps.
confidence 99
MUS books
1500
$2,000,000
MAP books
2500
SGD 2,694,386
Group impact
$2,000,000
auto approved
Loop C · MAP → MEU
APAC continued booking 8% revenue-share to EU GmbH after the underlying transfer pricing arrangement expired in June 2025. EU GmbH does not record a corresponding income line. Surfaced for consultant review.
confidence 42
MAP books
6500
SGD 142,000
MEU books
—
no offsetting entry
Group impact
$104,909
unmatched
Audit finding

Material audit finding: post-expiry transfer pricing entries totalling 142,000 SGD across Q3 and Q4 2025. Recommend reversal in MAP and disclosure in management letter; refer to Stout Disputes practice if applicable.