: Amounts where a signed "Act of Reconciliation" exists.
: Serves as the primary evidence for writing off bad debts or creating provisions. 📂 Structure of the Document
: Amounts that are legally past the collection deadline. 📥 Where to Download
: The specific accounting sub-account (e.g., 60, 62, 76).
: Lists each specific debtor or creditor individually.
: Often provides filled-out examples alongside blank templates.
or Garant : The gold standards for official legal forms.