> ## Documentation Index
> Fetch the complete documentation index at: https://help.agatabo.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Reserve Reporting

> View reserve balances, track allocations and releases, and analyze reserve transaction history

## Overview

Reserve reporting helps you monitor designated savings, track progress toward reserve targets, analyze reserve usage patterns, and demonstrate prudent financial management to members and auditors.

<Note>
  **Key reporting capabilities:**

  * View all reserves with current balances
  * Track transaction history (top-ups, releases, expenses)
  * Filter transactions by type and date range
  * Monitor progress toward reserve targets
  * Demonstrate proper reserve usage to stakeholders
</Note>

## Accessing Reserve Information

### Reserve List View

<Steps>
  <Step title="Navigate to Reserves">
    Click **Reserves** in the sidebar
  </Step>

  <Step title="View all reserves">
    See summary table with all reserves and balances
  </Step>

  <Step title="Use filters and sorting">
    Search by name, filter by status, sort by various fields
  </Step>
</Steps>

**Information shown in list**:

* Reserve name
* Current balance (calculated from ledger account)
* Active/Inactive status
* Date created
* Last updated timestamp

***

### Individual Reserve Details

<Steps>
  <Step title="Click on reserve name">
    Opens detailed view for that specific reserve
  </Step>

  <Step title="View comprehensive information">
    Balance, description, full transaction history, metadata
  </Step>

  <Step title="Access transaction history">
    Scroll to see all top-ups, releases, and expenses
  </Step>
</Steps>

***

## Reserve Summary Information

For each reserve you can see:

| Information           | Description                                           | Source                                 |
| --------------------- | ----------------------------------------------------- | -------------------------------------- |
| **Name**              | Reserve designation                                   | User-defined (unique per organization) |
| **Balance**           | Current amount allocated to this reserve              | Calculated from ledger account balance |
| **Description**       | Purpose, target, and usage guidelines                 | User-defined metadata                  |
| **Status**            | Active (can receive allocations) or Inactive (frozen) | isActive flag                          |
| **Created Date**      | When reserve was established                          | createdAt timestamp                    |
| **Updated Date**      | Last modification                                     | updatedAt timestamp                    |
| **Transaction Count** | Number of top-ups, releases, and expenses             | Count of journal entries               |
| **Ledger Account ID** | Link to underlying ledger account                     | System-generated                       |

***

## Viewing Reserve Transactions

Each reserve has a detailed transaction history showing all allocations, releases, and expenses:

<Steps>
  <Step title="Open reserve details">
    Click on reserve name in the list
  </Step>

  <Step title="Navigate to transactions tab">
    View transaction history section
  </Step>

  <Step title="Use filters (optional)">
    Filter by transaction type, date range
  </Step>

  <Step title="View running balance">
    See balance progression after each transaction
  </Step>
</Steps>

### Transaction Details

Each transaction shows:

| Field                | Description                            | Example                                   |
| -------------------- | -------------------------------------- | ----------------------------------------- |
| **Date**             | When transaction occurred              | 2026-06-12                                |
| **Type**             | TOP\_UP, RELEASE, or EXPENSE           | TOP\_UP                                   |
| **Amount**           | Transaction amount                     | 500,000 RWF                               |
| **Description**      | Purpose/reason for transaction         | "Monthly allocation - 15% of June profit" |
| **Balance After**    | Running balance after this transaction | 2,500,000 RWF                             |
| **Created By**       | User who performed the action          | John Doe (Treasurer)                      |
| **Journal Entry ID** | Link to accounting entry               | For audit trail                           |

### Transaction Types Explained

**TOP\_UP**:

* Direct allocation to reserve from retained earnings
* Journal entry: Dr RETAINED\_EARNINGS / Cr RESERVE\_ALLOCATION
* Increases reserve balance

**RELEASE**:

* Direct release from reserve to retained earnings (no expense)
* Journal entry: Dr RESERVE\_ALLOCATION / Cr RETAINED\_EARNINGS
* Decreases reserve balance
* Funds released but not yet spent

**EXPENSE**:

* Reserve-funded expense (automatic release + expense)
* Two linked journal entries:
  * Entry 1: RESERVE\_RELEASE (parent)
  * Entry 2: RESERVE\_EXPENSE (child, linked to parent)
* Decreases reserve balance AND spends cash in one operation

<Note>
  **EXPENSE type**: This is different from RELEASE. When you record an expense and specify a reserve as the funding source, Agatabo automatically creates both a reserve release and an expense payment. This appears in transaction history as type "EXPENSE" to distinguish it from manual releases.
</Note>

***

## Filtering and Searching

### Reserve List Filtering

**Search by name**:

* Type keywords to find specific reserves
* Case-insensitive partial match
* Examples: Search "Emergency" finds "Emergency Fund", "Emergency Reserve 2026"

**Filter by status**:

* **Active**: Currently accepting allocations and releases
* **Inactive**: Historical, fully funded, or obsolete reserves
* Toggle to show all, active only, or inactive only

**Filter by date range**:

* **Start date**: Show reserves created on or after this date
* **End date**: Show reserves created on or before this date

**Sort reserves**:

* **By name**: Alphabetical (A-Z or Z-A)
* **By balance**: Highest to lowest or lowest to highest
* **By active status**: Active first or inactive first
* **By creation date**: Newest first or oldest first

**Pagination**:

* Default page size: 10 reserves
* Adjustable: 10, 25, 50, or 100 per page
* Total count displayed

***

### Transaction History Filtering

**Filter by transaction type**:

* **All types**: Show TOP\_UP + RELEASE + EXPENSE
* **TOP\_UP only**: Show allocations to reserve
* **RELEASE only**: Show manual releases (no expense)
* **EXPENSE only**: Show reserve-funded expenses

**Filter by date range**:

* **Start date**: Transactions on or after this date
* **End date**: Transactions on or before this date
* Useful for monthly/quarterly reports

**Pagination**:

* Default page size: 10 transactions
* Adjustable: 10, 25, 50, or 100 per page
* Running balance calculated for each page

**Example filters**:

```
View June 2026 allocations:
  Type: TOP_UP
  Start Date: 2026-06-01
  End Date: 2026-06-30

View all reserve-funded expenses this year:
  Type: EXPENSE
  Start Date: 2026-01-01
  End Date: 2026-12-31

View all releases (manual + expenses) last quarter:
  Type: RELEASE, EXPENSE
  Start Date: 2026-04-01
  End Date: 2026-06-30
```

***

## Key Reserve Metrics

### Total Reserves

Sum of all reserve balances = Total designated retained earnings

**Calculation**:

```
Emergency Reserve:        3,000,000 RWF
Building Fund:           12,000,000 RWF
Loan Loss Reserve:        1,500,000 RWF
Equipment Reserve:          800,000 RWF
───────────────────────────────────
Total Reserves:          17,300,000 RWF
```

**Significance**: Shows how much of your retained earnings is earmarked for specific purposes

***

### Undesignated Retained Earnings

Total Retained Earnings - Total Reserves = Available for general use

**Calculation**:

```
Total Retained Earnings: 25,000,000 RWF
Total Reserves:         -17,300,000 RWF
───────────────────────────────────
Undesignated:            7,700,000 RWF
```

**Significance**: Shows how much retained earnings is available for operational needs and new initiatives

**Healthy range**: Keep 20-30% of retained earnings undesignated for flexibility

***

### Reserve Target Achievement

Current Balance / Target × 100 = % of target reached

**Example - Emergency Reserve**:

```
Target:   5,000,000 RWF
Current:  3,000,000 RWF
Progress: 60% (3,000,000 / 5,000,000)
Remaining: 2,000,000 RWF to reach target
```

**Tracking progress**:

* \< 25%: Just getting started
* 25-50%: Making progress
* 50-75%: Well on track
* 75-95%: Nearly there
* 100%+: Target reached or exceeded

***

## Reporting to Members

### Monthly Reserve Status Report

At monthly meetings, report:

**1. Current Reserve Balances**

```
Reserve               Balance      Target      Progress
─────────────────────────────────────────────────────────
Emergency Fund     3,000,000 RWF  5,000,000    60%
Building Fund     12,000,000 RWF 25,000,000    48%
Loan Loss Reserve  1,500,000 RWF  2,000,000    75%
Equipment Reserve    800,000 RWF  1,000,000    80%
─────────────────────────────────────────────────────────
Total Reserves    17,300,000 RWF
```

**2. Changes This Month**

```
Allocations (Top-Ups):
  Emergency:     + 200,000 RWF (June profit allocation)
  Building:      + 500,000 RWF (June profit allocation)
  Loan Loss:     + 100,000 RWF (June profit allocation)
  Equipment:     +  50,000 RWF (June profit allocation)
  Total:         + 850,000 RWF

Releases (Withdrawals):
  Emergency:     - 100,000 RWF (Water damage repair)
  Equipment:     -  80,000 RWF (Laptop purchase)
  Total:         - 180,000 RWF

Net Change:      + 670,000 RWF
```

**3. Progress Toward Targets**

```
Emergency: Need 2,000,000 more (10 months at current rate)
Building: Need 13,000,000 more (26 months at current rate)
Loan Loss: Need 500,000 more (5 months at current rate)
Equipment: Need 200,000 more (4 months at current rate)
```

***

### Quarterly Reserve Review

Every quarter, review:

**1. Target vs. Actual Analysis**

```
Reserve           Q1 Target  Q1 Actual  Variance  Status
───────────────────────────────────────────────────────
Emergency Fund    2,500,000  3,000,000  +500,000   ✓ Ahead
Building Fund    10,000,000 12,000,000 +2,000,000  ✓ Ahead
Loan Loss         1,200,000  1,500,000  +300,000   ✓ Ahead
Equipment           600,000    800,000  +200,000   ✓ Ahead
```

**2. Allocation Policy Compliance**

* Are we allocating as planned? (% of profit or fixed amounts)
* Do targets need adjustment based on organizational changes?
* Should allocation percentages change?

**3. Reserve Usage Review**

* Were releases appropriate for stated purposes?
* Did reserves serve their intended function?
* Were approvals properly obtained?

**4. Recommendations**

* Increase/decrease allocation rates
* Add new reserves for emerging needs
* Eliminate obsolete reserves
* Adjust targets based on growth

***

### Annual Reserve Report

At year-end, provide comprehensive analysis:

**1. Reserve Balance Trends**

```
Reserve           Jan 1      Dec 31     Change     % Change
────────────────────────────────────────────────────────────
Emergency Fund   1,500,000  3,000,000 +1,500,000   +100%
Building Fund    7,000,000 15,000,000 +8,000,000   +114%
Loan Loss          800,000  1,800,000 +1,000,000   +125%
Equipment          400,000    900,000   +500,000   +125%
────────────────────────────────────────────────────────────
Total Reserves   9,700,000 20,700,000 +11,000,000  +113%
```

**2. Total Allocations for the Year**

```
Emergency:    2,400,000 RWF (200K × 12 months)
Building:     6,000,000 RWF (500K × 12 months)
Loan Loss:    1,200,000 RWF (100K × 12 months)
Equipment:      600,000 RWF (50K × 12 months)
─────────────────────────────────────
Total:       10,200,000 RWF allocated
```

**3. Total Releases and Purposes**

```
Emergency:      300,000 RWF (Water damage, AC repair)
Building:             0 RWF (No releases - accumulating)
Loan Loss:      200,000 RWF (Loan write-offs)
Equipment:      500,000 RWF (Computer upgrades)
─────────────────────────────────────
Total:        1,000,000 RWF released
```

**4. Reserve Policy Effectiveness**

* Did reserves protect organization during emergencies? ✓
* Were targets appropriate for organizational needs? ✓
* Did allocation rates keep pace with growth? (Adjust if needed)
* Were reserves used only for intended purposes? ✓

**5. Next Year Targets and Plan**

* Update targets based on organizational growth
* Adjust allocation percentages
* Add/remove reserves as needed

***

## Balance Sheet Integration

Reserves appear on the Balance Sheet under **Equity** section:

**Presentation Format**:

```
EQUITY
  Opening Equity                                5,000,000
  Retained Earnings                            25,000,000
    Reserve Allocations:
      Emergency Fund                3,000,000
      Building Fund                12,000,000
      Loan Loss Reserve             1,500,000
      Equipment Reserve               800,000
    Total Reserve Allocations                 (17,300,000)
  Undesignated Retained Earnings               7,700,000
  Other Equity                                  1,000,000
──────────────────────────────────────────────────────────
TOTAL EQUITY                                   30,000,000
```

**This presentation shows**:

* Total accumulated profit (Retained Earnings)
* How much is earmarked for specific purposes (Reserves)
* How much is available for general use (Undesignated)
* Clear distinction between designated and undesignated funds

[Learn about balance sheet →](/tontines/reports/balance-sheet)

***

## Common Reserve Reports

### Reserve Coverage Ratios

**Emergency Reserve Coverage**:

```
Target: 3-6 months operating expenses
Formula: Emergency Reserve ÷ Monthly Operating Expenses
Calculation: 3,000,000 RWF ÷ 1,000,000 RWF = 3 months
Status: ✓ Within target range (3-6 months)
```

**Loan Loss Reserve Coverage**:

```
Target: 5-10% of outstanding loans
Formula: Loan Loss Reserve ÷ Total Loans Outstanding
Calculation: 1,500,000 RWF ÷ 20,000,000 RWF = 7.5%
Status: ✓ Within target range (5-10%)
```

**Equipment Reserve vs. Asset Age**:

```
Total equipment value: 8,000,000 RWF
Equipment reserve: 800,000 RWF
Coverage: 10% of equipment value
Status: ✓ Adequate for 3-year replacement cycle
```

***

### Reserve Allocation Trends

Track monthly allocations over time to ensure consistency:

| Month   | Emergency     | Building      | Loan Loss   | Equipment   | Total         |
| ------- | ------------- | ------------- | ----------- | ----------- | ------------- |
| Jan     | 200,000       | 500,000       | 100,000     | 50,000      | 850,000       |
| Feb     | 200,000       | 500,000       | 100,000     | 50,000      | 850,000       |
| Mar     | 200,000       | 500,000       | 150,000     | 50,000      | 900,000       |
| Apr     | 250,000       | 500,000       | 100,000     | 50,000      | 900,000       |
| May     | 200,000       | 600,000       | 100,000     | 75,000      | 975,000       |
| Jun     | 200,000       | 500,000       | 100,000     | 50,000      | 850,000       |
| **Q1**  | **600,000**   | **1,500,000** | **350,000** | **150,000** | **2,600,000** |
| **Q2**  | **650,000**   | **1,600,000** | **300,000** | **175,000** | **2,725,000** |
| **YTD** | **1,250,000** | **3,100,000** | **650,000** | **325,000** | **5,325,000** |

**Analysis**: Allocations consistent with policy, slight variations based on monthly profit

***

### Reserve Usage Analysis

Track how reserves were used throughout the period:

| Reserve   | Opening        | Allocated     | Released      | Ending         | Net Change     | Reason for Releases   |
| --------- | -------------- | ------------- | ------------- | -------------- | -------------- | --------------------- |
| Emergency | 2,500,000      | 600,000       | (100,000)     | 3,000,000      | +500,000       | Water damage repair   |
| Building  | 10,000,000     | 2,000,000     | 0             | 12,000,000     | +2,000,000     | None (accumulating)   |
| Loan Loss | 1,200,000      | 450,000       | (150,000)     | 1,500,000      | +300,000       | Loan LA-123 write-off |
| Equipment | 700,000        | 200,000       | (100,000)     | 800,000        | +100,000       | Laptop purchases      |
| **Total** | **14,400,000** | **3,250,000** | **(350,000)** | **17,300,000** | **+2,900,000** | -                     |

**Key insights**:

* Net increase: 2,900,000 RWF (allocations > releases)
* Building Fund: Accumulating as planned (no releases)
* Emergency Fund: Used once for intended purpose (repair)
* Reserve discipline maintained: All releases appropriate

***

## Best Practices

<Note>
  **Reserve reporting tips:**

  **Frequency:**

  * Review reserve balances **monthly** (at minimum)
  * Update members **quarterly** on detailed reserve status
  * Provide comprehensive **annual** reserve report

  **Metrics:**

  * Compare actual vs. target for each reserve
  * Calculate and report coverage ratios
  * Track allocation vs. release trends
  * Monitor progress toward targets

  **Documentation:**

  * Document all reserve releases with clear justifications
  * Link releases to supporting documents (invoices, approvals)
  * Maintain transaction history for audit purposes
  * Keep policy documents updated

  **Communication:**

  * Include reserve status in monthly treasurer reports
  * Use charts/graphs to show reserve trends over time
  * Celebrate reaching reserve targets with members
  * Explain reserve purpose and usage to new members

  **Analysis:**

  * Adjust targets as organization grows
  * Review allocation rates annually
  * Identify under-utilized or over-funded reserves
  * Recommend policy changes based on actual usage patterns
</Note>

***

## Sample Reserve Policy Document

Provide to members for transparency:

```
RESERVE ALLOCATION POLICY
[Organization Name]

Effective Date: June 12, 2026
Last Review: June 2026
Next Review: June 2027

──────────────────────────────────────────────────────────

1. EMERGENCY RESERVE
   Purpose:        Cover unexpected operational expenses
   Target:         3,000,000 RWF (3 months operating expenses)
   Allocation:     15% of monthly net profit
   Release Auth:   Executive committee approval required
   Review:         Quarterly (adjust for expense changes)

2. LOAN LOSS RESERVE
   Purpose:        Cover bad debt from loan defaults
   Target:         5-10% of outstanding loan portfolio
   Current Target: 1,500,000 RWF (based on 20M portfolio @ 7.5%)
   Allocation:     5% of monthly net profit, adjusted quarterly
   Release Auth:   Automatic upon loan write-off (documented)
   Review:         Quarterly (adjust for portfolio size)

3. BUILDING FUND
   Purpose:        Save toward office space purchase
   Target:         25,000,000 RWF (estimated property cost)
   Timeline:       60 months (5 years) from Jan 2026
   Allocation:     30% of monthly net profit (min 500K/month)
   Release Auth:   Full member vote at special meeting
   Review:         Annually (adjust for property market)

4. EQUIPMENT RESERVE
   Purpose:        Replace aging computers and office equipment
   Target:         1,000,000 RWF (5 laptops + 2 printers + misc)
   Timeline:       24 months
   Allocation:     50,000 RWF monthly (fixed)
   Release Auth:   Executive committee approval (< 200K per item)
   Review:         Semi-annually (adjust for equipment needs)

──────────────────────────────────────────────────────────

GENERAL PROVISIONS:

- Total reserve target: 30,500,000 RWF (50% of monthly allocations)
- Allocations occur monthly after P&L close
- All releases require documented justification
- Policy reviewed annually at AGM
- Member approval required for new reserves > 5M target
- Quarterly reserve status report to membership

Approved by: Member Assembly
Date: June 10, 2026
Next Review: Annual General Meeting 2027
```

***

## Exporting Reserve Data

### Export Capabilities

**Check if available in your implementation**:

1. Navigate to Reserves section
2. Look for Export, Download, or Print button
3. Select format: Excel, CSV, or PDF

**If export available**, use exported data for:

* External reporting to regulatory bodies
* Trend analysis in Excel with charts/graphs
* Audit documentation and evidence
* Member presentations with formatted tables
* Historical archiving

**If export not available**:

* Manually compile reserve data from Reserves page
* Copy transaction history from individual reserve views
* Use Balance Sheet report for reserve totals
* Take screenshots for presentations
* Request export feature from development team or system administrator

<Note>
  **Export alternatives**: Even without built-in export, you can access reserve data through:

  * Balance Sheet report (shows all reserves)
  * Individual reserve transaction history pages
  * API endpoints (if you have technical access)
</Note>

***

## Permissions Required

| Action               | Permission                             | Scope |
| -------------------- | -------------------------------------- | ----- |
| View reserve list    | `reserves:read`                        | ANY   |
| View reserve details | `reserves:read`                        | ANY   |
| View transactions    | `reserves:read`                        | ANY   |
| View balance sheet   | `reports:read`                         | ANY   |
| Export data          | `reserves:read` (if feature available) | ANY   |

<Note>
  **Typical access**: Most members have `reserves:read` to view reserve status and transaction history. Only Administrators and Accountants typically have `reserves:write` for making allocations/releases.
</Note>

***

## Technical Details

### API Endpoints

**List Reserves**:

```
GET /reserve-allocations?page=1&limit=10&sortBy=balance&sortOrder=desc

Response:
{
  "data": [
    {
      "id": "<reserve_id>",
      "name": "Emergency Fund",
      "balance": 3000000,
      "isActive": true,
      "description": "Cover unexpected expenses...",
      "createdAt": "2026-01-01T00:00:00Z",
      "updatedAt": "2026-06-12T10:30:00Z"
    }
  ],
  "pagination": {
    "total": 4,
    "page": 1,
    "limit": 10,
    "totalPages": 1
  }
}
```

**Get Reserve Transactions**:

```
GET /reserve-allocations/:id/transactions?type=TOP_UP&startDate=2026-06-01&endDate=2026-06-30

Response:
{
  "transactions": [
    {
      "id": "<transaction_id>",
      "type": "TOP_UP",
      "amount": 500000,
      "date": "2026-06-01",
      "description": "Monthly allocation...",
      "balanceAfter": 2500000,
      "journalEntryId": "<entry_id>"
    }
  ],
  "currentBalance": 3000000
}
```

***

## Related Topics

<CardGroup cols={2}>
  <Card title="Reserves Overview" icon="info" href="/tontines/reserves/overview">
    Understand reserves concept and purpose
  </Card>

  <Card title="Reserve Allocations" icon="arrow-up" href="/tontines/reserves/reserve-allocations">
    Add funds to reserves (Top Up)
  </Card>

  <Card title="Reserve Withdrawals" icon="arrow-down" href="/tontines/reserves/reserve-withdrawals">
    Release funds from reserves
  </Card>

  <Card title="Balance Sheet" icon="scale-balanced" href="/tontines/reports/balance-sheet">
    View reserves on financial reports
  </Card>

  <Card title="Profit & Loss" icon="chart-line" href="/tontines/reports/profit-and-loss">
    Calculate net income for allocations
  </Card>

  <Card title="Creating Reserves" icon="plus" href="/tontines/reserves/creating-reserves">
    Set up new reserve allocations
  </Card>
</CardGroup>