You are positive that you included everything possible and needed, did the check to make sure all one off deals are disclosed, made sure that actual cash moved in the amounts stated and still end up with a difference.

In case the difference is small, the easiest way and less stressful then trying to find where it arises, is simply adding it to some line, which cannot be easily matched with something from the main statements and notes. The differences, in case you are sure about all other numbers, can easily be a part of something vague, like fixed assets acquisition – there may easily be invoices still unpaid so the result doesn’t have to match with the acquisitions disclosed in relevant notes anyway.

Also a good thought here is to make sure you add it into a group from which it makes say less than 10%. You wouldn’t want the difference added to affect the line value considerably.

If the difference however is still big, think through all listed above and also ensure that some things aren’t perhaps listed double in different lines. It’s always a possibility. Make sure you’re absolutely okay about the lines which come from the balance sheet – changes in inventory, receivables and payable – those are always the easiest. Add depreciation, interest payments and see what’s left on the balance sheet that hasn’t been included and involves cash – i.e. payments into or out of equity etc.

When you are sure about the amounts more or less, try to approach it with more creativity.