1. RECONCILIATION SUMMARY Marketplace: Online Marketplace A Period: October 1–5, 2026 Currency: USD Orders reviewed: 2 Gross seller revenue: $200.00 Marketplace fees: $20.00 Refunds: $30.00 Expected payout: $150.00 Reported payout: $150.00 Reconciliation difference: $0.00 2. TRANSACTION MATCHING RESULTS Order O101: Seller revenue: $120.00 Commission: $12.00 Status: MATCHED Order O102: Seller revenue: $80.00 Commission: $8.00 Refund RF102: $30.00 Status: MATCHED Both orders appear correctly in the settlement report. No missing or duplicated transactions were identified. 3. EXPECTED SETTLEMENT CALCULATION Total seller revenue: $120.00 + $80.00 = $200.00 Commission: 10% × $200.00 = $20.00 Documented partial refund: $30.00 Expected settlement: $200.00 - $20.00 - $30.00 = $150.00 Reported settlement: $150.00 Difference: $0.00 4. FEE VALIDATION Applicable commission: 10% Calculation base: Original sales Refund fee reversal: None O101 fee: $12.00 O102 fee: $8.00 Both fees match the documented agreement. Fee status: SUPPORTED 5. REFUND AND ADJUSTMENT CHECK Refund RF102 matches order O102. Refund amount: $30.00 Duplicate refunds: None Unmatched adjustments: None Refund status: SUPPORTED 6. TIMING DIFFERENCE ANALYSIS Both orders fall within the documented settlement period. No pending balances, reserves, or delayed settlements were reported. Timing difference: $0.00 7. FINANCIAL EXPOSURE Confirmed discrepancy: $0.00 Unresolved exposure: $0.00 Timing difference: $0.00 No financial reconciliation exposure was identified. 8. REQUIRED CORRECTIVE ACTIONS No settlement correction required. Archive the sales ledger, fee agreement, refund evidence, and settlement report. 9. FINAL RECONCILIATION DECISION DECISION: MATCH All documented transactions, fees, and refunds reconcile. The reported settlement is financially supported. Actual bank receipt was not independently verified.