1. Currency Translation Statement: Required when balances involve multiple currencies, stating the exchange rates used

2. Disputed Items Section: Include when there are known disputed items or reconciliation issues to be addressed

3. Reconciliation Statement: For cases where there are timing differences or pending adjustments that need to be highlighted

4. Group Accounting Policies Reference: Include when specific group accounting policies affect the balance calculation

5. Legal Compliance Statement: Required when specific regulatory requirements need to be acknowledged

1. Schedule A - Detailed Transaction List: Chronological listing of all intercompany transactions for the period

2. Schedule B - Aging Analysis: Breakdown of balances by age

3. Schedule C - Reconciliation Items: List of any reconciling items between the two companies' books

4. Schedule D - Supporting Documents: Copies of major invoices or journal entries supporting significant transactions

5. Appendix 1 - Terms and Definitions: Definitions of any technical terms or specific accounting treatments used