[{"data":1,"prerenderedAt":30},["ShallowReactive",2],{"content:en:glosario:drill-down":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":5},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"drill-down","Drill-down: what it is in financial reporting · Fibady","Drill-down is the ability to open any figure in a report to see what makes it up, level by level, down to the accounting entry that originated it.","Drill-down","financial drill-down","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is drill-down the same as a filter?","No. A filter narrows the report to a subset; drill-down opens one specific figure and shows its composition, keeping traceability upwards.",{"q":20,"a":21},"How far should it go?","Down to the entry in the source ERP, with date, local account, counterparty and description. If it stops at group-account level, reconciliation is still manual.",[23,24,25,26],"\u002Fglossary\u002Fgeneral-journal","\u002Fglossary\u002Faccount-mapping","\u002Fglossary\u002Fbudget-vs-actual","\u002Fproduct\u002Ffinancial-reporting","\u003Cp>Drill-down is the ability to open any figure in a financial report to see what makes it up, level by level (group, entity, account, counterparty), down to the accounting entry that originated it. It turns a number into something verifiable.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>Every level of the report's hierarchy: from the consolidated total to the entity, from the entity to the group account, from there to the local account and the general journal entry. In a good drill-down the user does not switch tools or ask accounting for a statement.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Consolidated technology expense for the month is 10,000 against a budget of 7,500. Drill-down: 4,500 comes from the Mexican subsidiary; of that, 3,000 from the account "Technology services"; of that, one entry of 2,400 on the 14th described "Server migration, one-off payment". The variance has a name in three clicks.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Fibady loads each entity's full general journal, so any figure in the consolidated P&L, balance sheet or cash flow opens down to the original ERP entry, with its local account, counterparty and analytical dimensions. The AI agent follows that same path to explain a variance.\u003C\u002Fp>\n","en","glosario",1788520143229]