# Working papers

> The schedules behind the group figures: mapping, translation, eliminations and reconciliations. They let a reviewer trace any group number back to the companies' books.

Source: https://finconsol.com/blog/glossary/working-papers/ (updated 28 October 2026)

## Why does it matter in a group?

Working papers are the schedules behind the group figures: the mapping, the translation, the eliminations and the reconciliations. A reviewer who can open them can follow any group number back to the companies' books without asking the preparer. They are also the record that the month was closed in a set order. They hold each company's [trial balance](/blog/glossary/trial-balance/), the [elimination entries](/blog/glossary/elimination-entry/) and the workings for the [translation reserve](/blog/glossary/translation-reserve/). Auditors ask for them at the year-end, and a month that is already documented makes that a short conversation.

## A small example

Group revenue for September 2026 is GBP 1,862,840. The mapping schedule shows Zenvara 625,000, Fernhollow 346,840 and Palmridge 972,000. The elimination schedule removes 81,000 of intercompany services. A reviewer can check the total in one line.