Auditors and regulators apply the concept of MATERIALITY to financial statements: a misstatement is 'material' if it would influence a reasonable user's decisions. Materiality thresholds (typically 5% of net income or 0.5% of revenue) determine which errors get FORCED CORRECTIONS and which get noted but ignored. For a fintech, this matters in two ways: (a) which reconciliation breaks need immediate fix vs end-of-period clean-up, (b) which ECL or accrual estimates can be approximate vs need to be precisely modelled. Your ledger should encode materiality at the OPERATIONAL level too, a ₦5 reconciliation difference shouldn't trigger the on-call pager that's reserved for ₦500K differences.