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--- en:mustand:vilja:uus_pearaamat [2026/10/01 09:16] – created vilja
+++ en:mustand:vilja:uus_pearaamat [2026/10/01 09:26] (current) – [Phase I - working report] vilja
@@ Line 1: / Line 1: @@
+====== Nominal Ledger (new) ======
+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.//
+===== Report fields and filters: Phase I and Phase II =====
+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.
+==== Phase I - predefined fields ====
+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.
+==== Phase II - users can add fields ====
+In Phase II, fields can be added to the report at three levels.
+  - **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.
+  - **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.
+  - **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:
+^ Option ^ Effect ^
+| **Visible in report** | Adds the field to the "Select columns" list in the report table (or removes it). |
+| **Filterable in report** | Adds the field to the filters (or removes it). |
+===== Features to be added in Phase II =====
+The report is fully usable in Phase I. The following features will be added in **Phase II**.
+==== Filters ====
+  * **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.
+==== Views ====
+  * **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.
+==== Fields and table settings ====
+  * **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".
+==== Export ====
+  * **CSV** - download as a CSV file. Phase I supports Excel, PDF and XML downloads.
+==== Language ====
+  * **Language selection within the report** - in Phase I, the report follows the system language (Estonian/English).
+  * **Other languages** - e.g. Latvian, Lithuanian, Finnish.
+==== Permissions ====
+  * **Support for the Own report permission** - Phase I supports the Extended report permission.
+====== Phase I - working report ======
+In Phase I, users can run a nominal ledger query, filter the results, select a view and download the data.
 {{:et:vilja20261001-091609.png}}
+===== Opening the report =====
+  * 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)//.
+<note>
+**"Clear filters"** clears the filter **values**. **"Restore defaults"** under the section wrench restores the default selection of **fields** visible in that filter section.
+</note>
+===== Toolbar =====
+The buttons **New**, **Send** and **Print** are at the top of the report.
+^ Button ^ Action ^
+| **New** ▾ | The arrow opens the options **Save view** (''Ctrl+S'') and **Copy view** (''F3''). |
+| **Send** | //(description to be added)// |
+| **Print** | Prints the report using the browser's print view. |
+==== Saving 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 =====
+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?//
+^ Section ^ Filter ^ Description ^
+| **PERIOD** | Time | Start and end dates of the query. |
+| **ACCOUNTS** | Accounts | Account range or list (''0:Z'' = all accounts). Syntax: '':'' range, '','' OR, ''&'' AND (configurable), ''%'' wildcard, ''!'' exclusion - see //Account search syntax//. |
+| ::: | Only with changes | Shows only accounts with movements during the period. |
+| ::: | Only with balance | Shows only accounts with a balance. |
+| **TRANSACTIONS** | Corr. account | Filters by the transaction's **corresponding account**. NB! This differs from the account card's "Corr. account" field, which will be available in Phase II as an account card field under the Account filter wrench. |
+| ::: | Object / Object level | Object filter. ''+'' = OR, '','' = AND, ''%'' = filled, ''#'' = empty - see //Object and Object level//. |
+| ::: | Transaction | Transaction type (e.g. ARVE, FIN, INV, KULUTUS, LAEK, PALK, TASU). |
+| ::: | Project | Filters by project. **Respects the project hierarchy:** selecting a parent project also displays transactions for all its subprojects; selecting a subproject displays only that project's transactions. |
+| ::: | Customer | Filters by customer. Filtering by customer card fields will be added in Phase II. |
+| ::: | Supplier | Filters by supplier. Filtering by supplier card fields will be added in Phase II. |
+| ::: | Row description | Filters by the transaction row's description/explanation text. |
+| ::: | VAT code | Filters by VAT code. |
+| ::: | Currency | Filters by currency. |
+| ::: | Change | Filters by the size of the change (amount): greater than / less than / equals / does not equal; sign ''+''/''-'' - see //Change filter//. |
+| ::: | Reference | Filters by reference. |
+| ::: | Without level | Excludes transaction rows where the selected **object level** is filled (enter the level number). Only rows where that level is empty remain. The filter applies to individual rows rather than the entire transaction, so the amounts remain correct. |
+==== Account search syntax ====
+Search methods can be combined in the Account field.
+^ Symbol ^ Meaning ^ Example ^ Result ^
+| ''0:Z'' | all accounts (same result as an empty field) | ''0:Z'' | all accounts |
+| '':'' | range | ''1000:1999'' | accounts 1000-1999 |
+| '','' | **OR** - at least one value (broadens the results) | ''1000,2000'' | account 1000 or 2000 |
+| ''&'' | **AND** - all conditions at once (narrows the results) | ''10%&%5'' | start with "10" and end with "5" |
+| ''%'' | wildcard | ''10%'' | start with "10" |
+| ''!'' | negation (exclusion) | ''0:Z,!1000'' | all accounts except 1000 |
+=== More examples ===
+^ Input ^ Result ^
+| ''010:1011'' | accounts 010-1011 |
+| ''10101,111201,521000'' | accounts 10101, 111201 or 521000 |
+| ''10%,52%'' | accounts starting with "10" or "52" |
+| ''%5'' | accounts ending with "5" |
+| ''%50%'' | accounts containing "50" |
+| ''10%&%5%'' | accounts starting with "10" and containing "5" |
+| ''10%&!%5%'' | accounts starting with "10" but not containing "5" |
+| ''010:1011,!1000'' | accounts 010-1011, except account 1000 |
+| ''4%,!42%'' | accounts starting with "4", except those starting with "42" |
+**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.
+==== Search principles: OR and AND ====
+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.
+=== Account and Object use different symbols ===
+^ Function ^ Account ^ Object ^
+| **OR** | '','' (comma) | ''+'' (plus) |
+| **AND** | ''&'' (configurable) | '','' (comma) |
+**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.
+=== Changes compared with the old Nominal Ledger ===
+^ Field ^ Old ^ New ^ Change ^
+| **Object** | ''+'' = OR, '','' = AND | ''+'' = OR, '','' = AND | **no change** |
+| **Account** | list separated by ''+'' (''111101:111191+111203'') | list separated by commas (''111101:111191,111203'') | ''+'' -> '','' |
+The Object field works as before. **In the Account field, lists must now use commas instead of plus signs.**
+===== Object and Object level =====
+The **Object** and **Object level** filters restrict which transaction rows are displayed. They can be used separately or together.
+==== The "Object" field ====
+A text field where object codes can be entered directly. The selector (''🔍'') next to the field groups objects by level.
+Object field legend (⊞ button):
+^ Symbol ^ Meaning ^ Example ^
+| ''+'' | **OR** - at least one value; combines separate searches | ''MÜÜK+TOOTMINE'' |
+| '','' | **AND** - all conditions must apply to the same row (combines levels) | ''LADU,TLN'' |
+| ''#'' | only rows with an **empty** object | ''#'' |
+| ''%'' (alone) | only rows with a **filled** object | ''%'' |
+| ''%'' (within a word) | wildcard at the beginning, middle or end of a word | ''MÜÜ%'' |
+| ''!'' | **negation** - everything that does not match | ''!LADU'' |
+Examples of filled and empty objects: [[https://wiki.directo.ee/et/fin_aru_pea#taeidetud_ja_taeitmata_objekt|wiki: Filled and empty objects (in Estonian)]].
+==== Object combination examples ====
+**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.
+==== The "Object level" field ====
+**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.
+==== How the fields work together ====
+If **both** fields are filled, the row must meet both conditions:
+  - the object on the row belongs to the selected **level**, and
+  - 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.
+==== Effect of object filters on balances ====
+**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.
+===== Change filter =====
+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.**
+^ Input ^ Rows displayed ^
+| number without a sign (e.g. ''100'') | rows whose change **in absolute terms** meets the condition - both positive and negative |
+| ''+100'' | only **positive** rows meeting the condition |
+| ''-100'' | only **negative** rows whose absolute value meets the condition |
+==== Examples ====
+  * **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.
+==== Logic check (QA) ====
+  - **> 100** = **> +100** + **> -100**. //Example database: 757 = 362 + 395.//
+  - **< 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.**
+  - **= 0** returns rows with zero change (22 in the example database); ''=+0'' and ''=-0'' return 0 rows.
+=== Reference counts from the example database ===
+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).
+^ Operator ^ Without a sign ^ ''+'' ^ ''-'' ^
+| **> 100** | 757 | 362 | 395 |
+| **< 100** | 908 | 447 | 439 |
+| **> 1000** | 333 | 168 | 165 |
+| **> 6000** | 186 | 91 | 95 |
+| **= 100** | 24 | 16 | 8 |
+| **= 0** | 22 | 0 | 0 |
+| **! 100** | 1665 | | |
+===== Views =====
+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//).
+==== Chronological ====
+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.
+==== Show/hide all rows ====
+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.
+==== Show subtotal ====
+Groups the results by the selected dimension. Works in both Detailed view (individual transactions) and Summary view (totals only).
+^ Subtotal by ^ Phase ^
+| **Object** | **Phase I** |
+| **Project** | **Phase I** |
+| Customer | Phase II |
+| Supplier | Phase II |
+| VAT code | Phase II |
+| Currency | Phase II |
+| Fringe benefit | Phase II |
+Phase II options are not included in the Phase I drop-down.
+==== Balance display ====
+  * **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**.
+<note important>
+**Do not hide the VAT code column.** Total row labels (Opening balance / TOTAL (period) / Closing balance) are currently in the VAT code column. Hiding it under "Select columns" also hides these labels. In Phase II, the labels will be separated from the VAT code column.
+</note>
+===== Select columns =====
+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//.
+===== Export and printing =====
+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).
+===== Language =====
+  * 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 - enhancements ======
+Phase II adds extended filters, additional subtotal dimensions, the unnetted view and more flexible table settings.
+===== Extended filters =====
+  * **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.
+==== Account card fields (wrench) ====
+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 additional fields ====
+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.
+===== Additional subtotal dimensions =====
+Subtotals by **Customer, Supplier, VAT code, Currency** and **Fringe benefit** will be added (see //Show subtotal//).
+==== Subtotal by fringe benefit ====
+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.
+===== Summary view by corresponding account =====
+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.
+===== Unnetted view =====
+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.
+===== Fields and table settings =====
+  * **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".
+===== Export =====
+  * **CSV** will be added under the export button arrow.
+===== Language =====
+  * Language selection within the report.
+  * Other languages (e.g. Latvian, Lithuanian, Finnish).
+===== Own report permission =====
+  * Support for the **Own** permission (see //Nominal Ledger report permissions//).
+====== Nominal Ledger report permissions ======
+<note>
+In the new Nominal Ledger report, Phase I supports the **Extended** permission. Support for the **Own** permission will be added in **Phase II**.
+</note>
+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.
+===== Permission levels =====
+^ Permission ^ User access ^
+| **Not set** | The user cannot see the report. |
+| **Denied** | Use of the report is prohibited. |
+| **Own** | The user sees only accounts included in report definitions available to them. |
+| **Extended** | The user sees the report restricted by a parameter assigned to them (e.g. object). |
+| **All** | The user sees the report without restrictions. |
+Configuration: ''Settings → General → Users/User groups → Edit permissions → Reports''
+<note important>
+Nominal Ledger, Balance Sheet and Profit and Loss permissions must be consistent. If the Balance Sheet is restricted but the Nominal Ledger has the **All** permission, the user can see more data through the Nominal Ledger than through the Balance Sheet.
+</note>
+===== Recommended combinations =====
+^ Requirement ^ Balance Sheet ^ Profit and Loss ^ Nominal Ledger ^
+| Specific balance sheet accounts only | Own | Not set or Own | Own |
+| Specific profit and loss accounts only | Not set or Own | Own | Own |
+| Specific balance sheet and profit and loss accounts | Own | Own | Own |
+| All accounts, but only the user's object | Extended | Extended | Extended |
+| All data without restrictions | All | All | All |
+| Nominal Ledger access prohibited | as required | as required | Denied |
+===== Extended permission - only data for the user's object =====
+Use this when the user may see all accounts, but only data associated with their own object.
+  - **Assign an object to the user**, e.g. user ''JUTA'' -> object ''JUTA''.
+  - **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.
+==== Example ====
+^ Account ^ Object ^ Amount ^
+| 1000 Bank | JUTA | 1 000 |
+| 1000 Bank | MARI | 2 000 |
+| 4000 Sales revenue | JUTA | 5 000 |
+| 4000 Sales revenue | not assigned | 3 000 |
+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.
+<note important>
+The object restriction also applies when navigating to the Nominal Ledger from the Balance Sheet or Profit and Loss report. Changing or removing the Object filter does not allow the user to see data for other objects or transactions without an object.
+</note>
+===== Own permission - specific accounts only (Phase II) =====
+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.
+  - **System setting:** ''Financial reports can open the related nominal ledger with Own permission → Yes''
+  - **Permissions:** Nominal Ledger → Own; Balance Sheet → Own and/or Profit and Loss → Own (depending on which report definition is used to define the accounts).
+  - **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.
+==== Opening the Nominal Ledger ====
+  * **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''.
+==== Saving a report with restricted accounts ====
+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.
+<note important>
+Users cannot see accounts that are not included in their report definitions - whether they change the Account filter, open a saved report or navigate from the Balance Sheet/Profit and Loss report.
+</note>
+===== All permission =====
+If the user may see all accounts, objects and transactions: Balance Sheet → All, Profit and Loss → All, Nominal Ledger → All.
+===== Important information =====
+  * **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.