What this article covers: How to view and analyse the Currency Translation Adjustment (CTA) Report in BrizoConsol — selecting a foreign entity, period, scenario and basis, reviewing translation rate assumptions, and understanding the CTA calculation components posted to the ledger.
The CTA Report shows the posted CTA journal amounts broken down by component for each CTA-enabled foreign subsidiary. It is a read-only view of what has already been calculated and posted — use Adjustments → CTA to configure rates and re-post CTA before reviewing this report.
1. Accessing the CTA Report
Go to Adjustments → CTA Report from the left navigation. The report is a Pro feature — a Pro Feature badge appears on Free subscriptions, and a subscription prompt overlays the page on Standard subscriptions.
2. Report Selectors
Selector
Description
Entity
Select the foreign subsidiary to view CTA for. Only entities with CTA enabled appear in this list.
Scenario
Actual, Forecast, or Budget. Determines which trial balance data the CTA calculation draws from.
Basis
YTD (fiscal year-to-date) or MTD (month-to-date). Switches the CTA calculation between cumulative and single-month view.
As at period
The reporting month-end period to view. Select any posted period from the dropdown.
Changing any selector navigates the report immediately — no separate submit button is required.
3. Translation Assumptions
The Translation Assumptions section shows the exchange rates used in the CTA calculation for the selected entity and period.
Field
Description
Functional currency
The entity's own operating currency — the currency its transactions are recorded in.
Presentation currency
The group's reporting currency — the currency consolidated reports are presented in.
Closing rate
The spot exchange rate at the end of the selected period. Used to translate balance sheet items.
Average rate
The average exchange rate for the period. Used to translate P&L movements.
Historical equity rates by account
The historical rate configured for each equity account — used for non-P&L equity translation. Configured in Adjustments → CTA.
Retained earnings rates by fiscal year
The historical rate for each fiscal year of retained earnings — used for retained earnings CTA. Configured in Adjustments → CTA.
4. CTA Calculation
The CTA Calculation table lists the posted CTA components for the selected entity and basis. Each row represents one component of the total CTA figure.
Column
Description
Component
The type of CTA being calculated. One of four components — see below.
Source period
The originating period for this component — relevant when YTD spans multiple fiscal years.
Formula
The translation formula applied to this component.
CTA amount
The calculated CTA adjustment amount in the presentation currency.
Posting account
The CTA reserve account this component was posted to.
The four CTA components are:
Component
Formula
Non-P&L Equity Translation
(Local balance / closing rate) − (Local balance / historical rate)
P&L-Related Equity Translation
(YTD movement / closing rate) − (YTD movement / average rate)
Current Year Earnings CTA
Monthly P&L translated at average rates − YTD P&L at closing rate
Retained Earnings CTA
Closing translation − historical translation + fiscal carry
A Total CTA row at the bottom of the table shows the sum of all components.
5. Exporting the Report
Use the PDF or Excel icons in the top-right header to export the CTA Report. Both export options are available on Free and Pro subscriptions. The export includes translation assumptions, component lines, and the total CTA figure for the selected entity and period.
