Rollforward & Balances

Rollforward & Balances

The rollforward is the central reconciliation artifact in CryptaCount. Together with balance calculation, monthly snapshots, and lot-level detail, the Balances section provides complete position tracking.

What Is a Rollforward?

A rollforward (also called a “roll-forward schedule” or “movement schedule”) answers the question: How did we get from the opening balance to the closing balance?

For each asset, it shows:

Opening Balance
+ Additions (purchases, transfers in, rewards, airdrops)
− Disposals (sales, transfers out, fees)
± Revaluations (FMV changes, FX translation)
= Closing Balance

This is the standard format expected by auditors for verifying digital asset positions.

Five-Column Structure

CryptaCount’s rollforward tracks five dimensions simultaneously:

Column	What It Measures	How It’s Calculated
Quantity	Number of units held	Sum of in/out transactions
Cost (USD)	Historical acquisition cost in USD	Purchase price × quantity at each acquisition
FMV (USD)	Current fair market value in USD	Market price × quantity at period end
Cost (EUR)	Historical cost translated to EUR	Cost USD × FX rate at each acquisition date
FMV (EUR)	Fair market value in EUR	FMV USD × closing FX rate at period end

All five columns must reconcile independently: opening + additions − disposals ± adjustments = closing.

Balance Calculation

Trigger balance calculations under Balances → Calculate:

• Synchronous calculation — For smaller workspaces, computes immediately
• Asynchronous calculation — For larger workspaces, runs in the background with progress tracking
• In-progress tracking — Monitor currently running calculations
• Retry — Re-run failed calculations
• Diagnostics — Investigate stuck or failed balance computations
• Validation — Verify calculated balances against on-chain data

Monthly Balances

Monthly snapshots under Balances → Monthly provide:

• Balance state at each month-end
• Month-over-month comparison
• Trend analysis across periods
• Export for external reporting

Lot Viewer

The lot viewer under Balances → Lots provides granular visibility into individual lots:

• View each acquisition lot with date, quantity, and cost basis
• See which lots have been partially or fully disposed
• Select specific lots for Specific Identification disposals
• Track lot-level holding periods for tax classification

FX Translation Components

For workspaces reporting in EUR (or any non-USD currency), three components reconcile the FMV column:

FMV Revaluation

The change in fair market value, translated using the monthly average exchange rate (per IAS 21). This isolates the asset’s price movement from FX fluctuations.

FX Translation

The impact of exchange rate changes on the balance, calculated using the closing rate (the rate on the last day of the period). This captures the pure FX effect.

FX on Revaluation

The balancing difference — the amount needed to make the columns reconcile after FMV Revaluation and FX Translation. This arises from the interaction between asset price changes and FX rate changes.

Note

FX on Revaluation is derived as a residual. This is standard practice in multi-currency accounting and ensures the rollforward always balances.

Audit Use Cases

The rollforward is the primary document auditors use to verify digital asset positions:

• Completeness: All transactions are accounted for (opening + movements = closing)
• Accuracy: Cost basis and FMV calculations are correct
• Classification: Each movement is properly categorized
• FX treatment: Translation methodology is consistent and IAS 21-compliant
• Reconciliation: Closing quantity matches on-chain balance; FMV matches market data