March residual transactions: require segregated scrolls and separate reporting to secure correct year end accounting. Nodal/Focal Point branches must segregate March transactions from April transactions during the initial April reporting period by preparing distinct main scrolls and daily summaries: one set marked as March Residual for transactions effected in March or earlier, serially numbered and reported separately via Daily Memos to the Link Cell for separate settlement with central accounts, and another set for current April transactions. Cheques realized on or before the last day of March are treated as March Residual even if reported in April; cheques realized after are treated as next year transactions.