How does “Where the figures come from” work on the Draft Accounts page?

The statements read the ledger's own cached P&L and balance sheet snapshots, the same engine Financial Reports uses — never a second one. A draft made in the days after a month end is made while that month is still being written up, so the stored balance sheet is freshened against the books first; otherwise nothing printed beside it could agree to it. The base P&L's net profit must equal the balance sheet's current-year earnings, and a difference is shown as a difference, never absorbed. Every figure prints in its own currency, and a multi-currency draft carries a currency note. Where: Draft Accounts (/accounts/draft-accounts).