FIN.17:4.4 - Roll actual events into the remaining forecast

Choose the observation cutoff and reconcile opening position plus actual movements to the position at that cutoff. Then forecast what remains. For cash, a receipt already in the opening bank balance must not also remain as a future inflow. For a receivable, actual settlement reduces the remaining claim only to the extent established by the terms and event. A partial payment leaves the unpaid balance and its expected dates visible. FIN.4 supplies account roll-forward; FDM.4 resolves an uncertain financial effect.

Keep the contractual date, expected date and actual date where their difference changes the result. A late forecast collection does not remove overdue status or alter a creditor’s right. A payment instruction sent before cutoff can remain unsettled. Show the supported status and the usable cash consequence rather than forcing every item into either “paid” or “unpaid” when the evidence cannot support that simplification.

Replace forecasts with actuals on an explicit common basis. A monthly forecast may combine several invoices, whereas the actual source lists transactions. Reconcile the included population and any fees, withholding, returns or currency conversion before treating their difference as error. Correct a mapping defect in the description without rewriting the underlying event. Extend the remaining forecast far enough to contain the obligations created by a proposed remedy; a bridge loan is not resolved merely because its draw removes a gap inside the original horizon.

If evidence of an important event is late, use the best-supported present position with a named reliance limit. An unknown payment status may require FIN.15’s recovery before another instruction is sent. A scenario can show the consequences of receipt and nonreceipt, but it does not establish which occurred. The current recommendation must retain that distinction.