The Nominal Ledger report provides an overview of account movements and balances for the selected period. The report will be delivered to users in two phases:

• Phase I (approximately early October) - a working report. Users can run nominal ledger queries, filter the results (period, accounts, transactions, balance, changes, object), select a view (Detailed view, Summary view; chronological order and subtotals in Detailed view), and download the data as Excel, PDF and XML files. The Extended report permission is supported.
• Phase II (schedule to be determined) - enhancements listed in the section Features to be added in Phase II.

This wiki is a work in progress: as new features are added to the report, they will be documented here under the relevant phase.

The Nominal Ledger report is designed to let users choose which data to display and which fields to filter by. This functionality will be fully available in Phase II.

In Phase I, the report has a predefined selection of fields and filters. These are the fields most frequently used in the Nominal Ledger report.

• Users can hide and restore these fields both in the report table (under “Select columns”) and in the filters (using the wrench next to the filter section).
• Users cannot add new fields that are not already in the list.

In Phase II, fields can be added to the report at three levels.

1. Data fields. The wrench next to a filter opens the list of fields. In Phase I, this contains predefined fields. In Phase II, all data fields can be added - for example, all transaction fields that can be used to filter the report in the TRANSACTIONS section.
2. Related data card fields. Each data field also has its own wrench, which allows filtering by fields on the related data card. Example: a transaction has a Customer field - its wrench allows filtering by customer card fields.
3. Account additional fields. The report can also be filtered by additional fields on the account card. If “Visible in report” and “Filterable in report” are selected on the additional field card, the field appears in the account additional fields wrench menu in the report.

Data fields and related data card fields are managed in the Selectable fields register. Each field has the following options:

The report is fully usable in Phase I. The following features will be added in Phase II.

• Group - selection of companies within a corporate group (labelled “Company” in a group database).
• Simulation - include or exclude simulation transactions.
• Transaction additional fields - filter by transaction/document additional fields (e.g. Item code, Nature). This filter is not available in Phase I.

• Show subtotal - in Phase I, subtotals can only be shown by Object and Project. Phase II adds subtotals by Customer, Supplier, VAT code, Currency and Fringe benefit.
• Summary view by corresponding account - a “Corr. account” checkbox will show a breakdown of corresponding accounts under each account.
• Unnetted view - a new view in which Opening balance and Closing balance are split into Debit and Credit columns. “Show subtotal” can be used by Object, Project, Customer, Supplier, VAT code, Currency and Fringe benefit. This view is not available in Phase I.

• Selectable fields and Additional fields - users can add data fields, related data card fields and account additional fields to the report, and choose whether they are visible and/or filterable. See Report fields and filters: Phase I and Phase II.
• Quantities - quantity columns.
• Number precision - select the unit/precision for all numeric columns at once.
• Sorting - Sort1 / Sort2.
• Total row labels - the Opening balance / TOTAL (period) / Closing balance labels will be separated from the VAT code column (see Balance display).
• Mandatory columns - the Account, Debit and Credit columns can no longer be hidden under “Select columns”.

• CSV - download as a CSV file. Phase I supports Excel, PDF and XML downloads.

• Language selection within the report - in Phase I, the report follows the system language (Estonian/English).
• Other languages - e.g. Latvian, Lithuanian, Finnish.

• Support for the Own report permission - Phase I supports the Extended report permission.

In Phase I, users can run a nominal ledger query, filter the results, select a view and download the data.

• The default period is the current month up to today. Example: if today is 15.09.2026, the report opens with the period 01.09.2026-15.09.2026.
• The Accounts field is empty by default, meaning all accounts. Clicking “Show” displays data for all accounts. To narrow the selection, choose the required accounts in the Accounts filter (see Account search syntax).
• Selections are remembered. If you change the period, add filters, etc., the report opens with the same selections next time.
• To restore the initial state, click “Clear filters” at the top of the filter panel (a cross in a circle ⊗). The filters are cleared and the period is reset to the current month up to today (in development).

The buttons New, Send and Print are at the top of the report.

To reuse a report with the same period, filters and columns, save it as a view:

• New ▾ → Save view or the keyboard shortcut Ctrl+S.
• New ▾ → Copy view or F3 creates a copy of the open view.

Filters are divided into three sections (collapsible panels): PERIOD, ACCOUNTS and TRANSACTIONS. Filtering by transaction additional fields (the ADDITIONAL FIELDS section) will be added in Phase II.

Use the wrench next to a section heading to hide and restore filter fields. “Restore defaults” restores the initial selection of filters.

The ACCOUNTS and TRANSACTIONS sections serve different purposes:

• ACCOUNTS - filters for accounts and account card properties. Answers the question: which accounts' transactions should be displayed?
• TRANSACTIONS - filters for transaction row properties (corresponding account, Object, Transaction, Row description, etc.). Answers the question: which transactions should be displayed?

Search methods can be combined in the Account field.

NB! ! does not work on its own - it must be preceded by a set of accounts (a range, 0:Z, etc.) from which accounts are excluded.

The AND symbol is configurable. It is defined by the system setting “Symbol for searching multiple texts simultaneously”: &, +, | or empty. The legend displays the configured symbol (e.g. + instead of & when + is configured). The functionality remains the same. If the setting is empty, searching with multiple simultaneous conditions is unavailable.

Searches use two basic operations:

• OR - “this or that”. Searches for multiple values and broadens the results.
• AND - “this and that”. All conditions must apply at once, narrowing the results.

Excel, search engines and most applications use the same logic, so it is familiar to most users.

Why? An object can consist of several levels separated by commas (e.g. Tallinn,Müük). The comma is therefore already part of the object value and means AND in the Object field; + is used for OR. An account value does not contain a comma, so a comma means OR in the Account field.

The Object field works as before. In the Account field, lists must now use commas instead of plus signs.

The Object and Object level filters restrict which transaction rows are displayed. They can be used separately or together.

A text field where object codes can be entered directly. The selector (🔍) next to the field groups objects by level.

Object field legend (⊞ button):

Examples of filled and empty objects: wiki: Filled and empty objects (in Estonian).

Example 1 - two combinations (correct approach):

Object: (Tallinn,Müük) + (Tartu,Tootmine)

Finds rows where the object is both Tallinn AND Müük or both Tartu AND Tootmine. The combination “Tallinn + Tootmine” is excluded because it matches neither group.

Example 2 - commas only (often returns no results):

Object: (Obj1,Obj2) , (Obj3,Obj4)

Since comma = AND, parentheses do not create separate groups. The system reads this as one condition: Obj1 AND Obj2 AND Obj3 AND Obj4. If the object has only 2 levels, for example, a row cannot have 4 values at once and the result is empty. To search for two different combinations, use a plus sign between the groups.

Simple plus sign vs groups: Tallinn + Tartu finds all rows containing Tallinn or Tartu, regardless of other levels. (Tallinn,Müük) + (Tartu,Tootmine) is more specific - the particular pair of levels must occur together.

Single selection (drop-down) - one object level can be selected at a time (e.g. Department, Region, Project). Only rows associated with objects at that level are displayed.

If both fields are filled, the row must meet both conditions:

1. the object on the row belongs to the selected level, and
2. that object is one of those listed in the “Object” field.

If the “Object” field contains an object that does not belong to the selected level, rows with that object are not displayed.

Object level: Department (level 3)

Object: MÜÜK+TOOTMINE

Displays rows associated with level 3 (Department) objects and whose object is MÜÜK or TOOTMINE. If an object from another level (e.g. the city TLN) is added to the “Object” field, rows with that object are not displayed.

The Object and Object level filters also affect balances, not just the displayed transactions:

• Opening balance = the sum of earlier movements for that object,
• Closing balance = Opening balance + movements for that object during the period.

The report therefore always reconciles: Opening balance + Change = Closing balance.

Difference from the old Nominal Ledger. In the old report, the Object level filter did not affect balances - the account's total balance across all objects was shown, even though transactions were filtered. The displayed balance did not match the displayed transactions. In the new report, balances and transactions always use the same breakdown.

Prerequisite: opening balance transactions must have objects assigned. If historical opening balances have no objects, the opening balance filtered by object may be incomplete.

The Change filter restricts transaction rows by the size of the change (amount). Operators: greater than (>), less than (<), equals (=), does not equal (!).

The sign + or - can be entered before the number.

Rule: the sign selects positive or negative changes (+ positive / - negative); the comparison always uses the absolute value.

• greater than 100 → change above 100 or below -100.
• greater than +100 → only changes above +100.
• greater than -100 → only changes below -100 (e.g. -101, -200). NB! This is not the mathematical interpretation where -50 would be “greater than -100”.
• equals 0 → rows with zero change. +0 and -0 return no results because zero is neither positive nor negative.

1. > 100 = > +100 + > -100. Example database: 757 = 362 + 395.
2. < 100 is greater than < +100 + < -100 - the difference is the rows with zero change. Example database: 908 vs 447 + 439 = 886; difference 22. If these match exactly, there is an error in the logic.
3. = 0 returns rows with zero change (22 in the example database); =+0 and =-0 return 0 rows.

Test database: Time 01.01.2026-31.07.2026, Accounts 0:Z, Detailed view with “Chronological” selected, no other filters → 1689 transaction rows (825 positive, 842 negative, 22 with zero change).

In Phase I, the report has two views (tabs): Detailed view and Summary view. A third view, Unnetted, will be added in Phase II.

• Detailed view - all transaction rows by account. Each account has Opening balance, TOTAL (period) and Closing balance rows.
• Summary view - one row per account: Opening balance, Debit, Credit, Change, Closing balance.
• Unnetted - will be added in Phase II (see Unnetted view).

In Detailed view, the “Chronological” checkbox is next to the “Show subtotal” field. When selected, all transactions are displayed in chronological order across all accounts (rather than by account), together with opening and closing balances.

This checkbox is not available in Summary view.

In Detailed view, transaction rows can be hidden so that only the total rows remain visible for each account.

• The “Show/hide all rows” button is above the table, next to the “Show subtotal” field.
• When rows are hidden, only Opening balance, TOTAL (period) and Closing balance are displayed for each account. This provides a quick overview of account balances and movements without scrolling through individual transactions.
• Click again to restore all transaction rows.
• Use the arrow (▸ / ▾) before an account row to expand or collapse that account's transaction rows.

Groups the results by the selected dimension. Works in both Detailed view (individual transactions) and Summary view (totals only).

Phase II options are not included in the Phase I drop-down.

• Opening balance and Closing balance are displayed as signed numbers in the Balance column (rather than in Debit/Credit columns). A negative balance on an asset account = a credit balance.
• The Debit and Credit columns show movements during the period.

Use “Select columns” to show and hide report columns.

• In Phase I, all columns can be hidden, including Account, Debit and Credit. In Phase II, these will become mandatory and can no longer be hidden.
• Object levels appear in the list as “Object ▸ [level name]“ (e.g. Object ▸ Department). The arrow indicates an object level column rather than the general “Object” column.
• In Phase I, the list contains predefined fields, including State account (an account card field). Users will be able to add new fields in Phase II - see Report fields and filters: Phase I and Phase II.

The report can be downloaded in three formats: Excel (.xlsx), PDF (.pdf) and XML (.xml). CSV will be added in Phase II.

Excel has a dedicated button because it is used most frequently. PDF and XML (and later CSV) are available under the arrow on the same button.

Use “Print” to print the report (browser print view).

• The report is available in Estonian and English. It follows the system language (main menu).
• Separate language selection within the report is not yet available - it will be added in Phase II.
• Foreign-language account names - in the English report, the account name is taken from the “Foreign-language name” field on the account card.

Phase II adds extended filters, additional subtotal dimensions, the unnetted view and more flexible table settings.

• Group - selection of companies within a corporate group. In a group database, the filter is labelled “Company” (multiple selection).
• Simulation - include or exclude simulation transactions.
• Customer and supplier card fields - a wrench will be added next to the Customer and Supplier filters, allowing filtering by customer and supplier card fields (related data card fields).
• User - filter by user.
• Transaction additional fields - a new ADDITIONAL FIELDS filter section for transaction/document additional fields (e.g. Item code, Nature).
• Account card fields and additional fields - filter by account card fields and additional fields using the wrench; see below.

In the new report, related data card fields are added to the filters using the wrench (the old Nominal Ledger used a ”+” button). The wrench next to the Account filter lets you select which account card fields to filter by and hide them. Each selected field appears as a separate filter under Account, combines with the Account filter (AND), and supports the same syntax (single value, list, range).

The same principle applies to all related data cards: for example, the Supplier filter wrench provides supplier card fields, and the Customer filter wrench provides customer card fields.

Available account card fields include State account and “Corr. account” (the account's default corresponding account, which differs from the transaction's corresponding account under TRANSACTIONS).

Example: State account. Public sector institutions have a “State account” field on the account card, and several internal accounts can be linked to one state account (e.g. 551103 ← 525812, 525832, 528101).

• Accounts: 0:Z + State account: 551103 → accounts whose account card has State account 551103;
• State account: 550000:559999 → accounts whose State account falls within the range.

The actual “State account” field on the account card is used. Some implementations also store the state account in an additional field as a workaround - the new solution does not require this.

Account card additional fields are selected using the account additional fields wrench. The list includes additional fields with “Visible in report” and “Filterable in report” selected on the additional field card. The old Nominal Ledger allowed up to three additional fields; the new report has no limit.

Subtotals by Customer, Supplier, VAT code, Currency and Fringe benefit will be added (see Show subtotal).

Groups accounts by fringe benefit code (a row in TSD Annex 4/5) to check the TSD data sent to the Estonian Tax and Customs Board (EMTA). The code is defined on the account card (FRINGE BENEFIT field).

• Detailed view: transactions by code, with a subtotal for each code.
• Summary view: accounts by code, with a subtotal for each code and a grand total.
• Only accounts with a fringe benefit code are displayed.

The “Corr. account” checkbox (after Show subtotal) displays the following under each account in Summary view:

• corresponding accounts with their codes and names, each with its own Debit/Credit amount;
• each corresponding account on its natural side (e.g. account 211000 Customers on the debit side → Sales revenue on the credit side);
• a “Corresponding accounts total” row - its Debit equals the account's Credit, and vice versa.

Gross presentation: Opening balance and Closing balance are split into Debit and Credit columns (on their natural side). In Detailed view, balances are net amounts shown as signed numbers in the Balance column.

The unnetted view also supports “Show subtotal” by all dimensions: Object, Project, Customer, Supplier, VAT code, Currency and Fringe benefit.

• Selectable fields and Additional fields - the “Selectable fields” register and the additional field card allow you to specify whether a field is “Visible in report” (in the “Select columns” list) and/or “Filterable in report” (in the filters). See Report fields and filters: Phase I and Phase II.
• Quantities - quantity columns.
• Number precision - 0.01 / 0.1 / 1 / 1000 / 1 million for all numeric columns at once.
• Sorting - Sort1 / Sort2.
• Total row labels will be separated from the VAT code column.
• Mandatory columns - Account, Debit and Credit are locked and cannot be hidden under “Select columns”.

• CSV will be added under the export button arrow.

• Language selection within the report.
• Other languages (e.g. Latvian, Lithuanian, Finnish).

• Support for the Own permission (see Nominal Ledger report permissions).

Report permissions determine:

• whether the user can open the Nominal Ledger;
• which accounts' data the user can see;
• whether results are restricted to the object assigned to the user.

Also consider Balance Sheet and Profit and Loss permissions, as these reports allow users to open an account's detailed view in the Nominal Ledger.

Configuration: Settings → General → Users/User groups → Edit permissions → Reports

Use this when the user may see all accounts, but only data associated with their own object.

1. Assign an object to the user, e.g. user JUTA → object JUTA.
2. Set permissions: Balance Sheet → Extended, Profit and Loss → Extended (if needed), Nominal Ledger → Extended.

The user sees all report definitions available to them, but amounts and transactions are restricted to their object. Separate report definitions and filling in the User field are not required - these are used for the Own permission.

User JUTA (object JUTA, Extended permission) sees 1 000 on account 1000 and 5 000 on account 4000. They do not see amounts from transactions with object MARI or without an object.

Use this when the user may see ledger details for specific accounts only. Permitted accounts are defined through a Balance Sheet and/or Profit and Loss report definition.

1. System setting: Financial reports can open the related nominal ledger with Own permission → Yes
2. Permissions: Nominal Ledger → Own; Balance Sheet → Own and/or Profit and Loss → Own (depending on which report definition is used to define the accounts).
3. Report definition: create a Balance Sheet or Profit and Loss definition containing only permitted accounts, and enter comma-separated user codes in the User field, e.g. JUTA,MARI. A user with Own permission sees only definitions containing their user code.

• From the Balance Sheet or Profit and Loss report - click an account amount (one account at a time).
• Directly from the Nominal Ledger - the user sees only accounts available to them. To display several accounts at once, enter them separated by commas, e.g. 100001,100002,110001.

In the new report, save the report using New ▾ → Save view (Ctrl+S); see Saving the report.

In the old Nominal Ledger, accounts were entered with plus signs when saving a report with restricted accounts, e.g. 100001+100002+110001. The list does not grant access to additional accounts.

If the user may see all accounts, objects and transactions: Balance Sheet → All, Profit and Loss → All, Nominal Ledger → All.

• Own restricts visible report definitions and, through them, accounts.
• Extended restricts data by a parameter assigned to the user (e.g. object).
• All grants unrestricted access.
• Report permissions also apply to exports.
• A saved report does not give the user more permissions than they have when opening it.
• If an account is visible to the user through a financial report, its permitted data is displayed regardless of document or transaction type permissions.