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

# Transaction ledger

> Inspect any active employer's EOSB liability postings, funding and classification.

The ledger shows one employer's full position: what it owes its employees, what it has paid into its trust, and every entry behind both. Use it to follow up a monthly accrual or to check how well an employer is funded.

<Info>
  **Where:** **Transaction Ledger** in the menu, then choose an employer.
</Info>

<Frame caption="An employer's ledger">
  <img src="https://mintcdn.com/eosb/ez_KlcTexccb05CV/images/regulator/ledger/ledger.png?fit=max&auto=format&n=ez_KlcTexccb05CV&q=85&s=07c54a98547b02110b97791aea96b987" alt="Employer transaction ledger for Sierra Leone Brewery Staff Co-operative, with the employer search marked 1" width="2880" height="2002" data-path="images/regulator/ledger/ledger.png" />
</Frame>

<Steps>
  <Step title="Choose the employer (1)">
    Search by name or employer profile ID. Only **active** employers are listed.
  </Step>

  <Step title="Read the figures">
    * **Total liability (SLE)** — what the employer owes its employees, as of today
    * **Funded (SLE)** — settled payments into the employer's trust plus investment income
    * **Funding ratio** — funded divided by liability
    * **Balances by classification** — live, held, disputed, settled and closed-out benefits
  </Step>

  <Step title="Look at the monthly totals">
    Each row is one month and one type of entry: **Opening balance**, **Monthly accrual** or **Funding receipt**. Use **Filters** to narrow by date, classification or entry type.
  </Step>

  <Step title="Select View entries to see the postings">
    <Frame caption="Entries behind a monthly total">
      <img src="https://mintcdn.com/eosb/ez_KlcTexccb05CV/images/regulator/ledger/entries.png?fit=max&auto=format&n=ez_KlcTexccb05CV&q=85&s=3bf1d4a02cf11bdcc12fa1c171b07fe1" alt="Sept 2026 audit entries: monthly accrual, 5 entries, group total SLE 11,574.24, one row per employee" width="2880" height="1800" data-path="images/regulator/ledger/entries.png" />
    </Frame>
  </Step>
</Steps>

The ledger works the same way as the employer's own view; see the [employer's transaction ledger](/employer/transaction-ledger) for the classifications and entry types.

<Frame caption="Before any employer is active">
  <img src="https://mintcdn.com/eosb/ez_KlcTexccb05CV/images/regulator/ledger/ledger-empty.png?fit=max&auto=format&n=ez_KlcTexccb05CV&q=85&s=ccbbbd2506bb1f31c3f67224d40bc874" alt="Choose employer ledger with the message No active employers are available for ledger review." width="2880" height="1800" data-path="images/regulator/ledger/ledger-empty.png" />
</Frame>

<Accordion title="Good to know: reading the funding ratio">
  The funding ratio compares money confirmed into the trust with the benefits owed. A low or falling ratio means the employer is not paying in as fast as its liability grows. Only payments the trustee has confirmed count, so a payment the employer has submitted but the trustee has not yet approved does not show here.
</Accordion>


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