Stanje kontov v bruto bilanci se redno usklajuje, najmanj pa ob pripravi letnega zaključnega računa, s podatki iz poslovodnih sistemov, ki jih uporabljajo odredbodajalci za upravljanje sredstev in obveznosti ter za dnevno vnašanje v računovodski sistem.
The balance of accounts in the trial balance shall be reconciled periodically, and at least at the annual closure, with the data from the management systems used by authorising officers for the management of assets and liabilities and for the daily input into the accounting system.