A lead schedule (also called a lead sheet) is a document that serves as a summary and index of the make-up of financial statement line items and related note disclosures. ... The total on the lead schedule should agree with the final balance in the financial statements.

https://auditnz.parliament.nz/good-practice/csf/lead schedules#:~:text=A%20lead%20schedule%20(also%20called,items%20and%20related%20note%20disclosures.&text=The%20total%20on%20the%20lead,balance%20in%20the%20financial%20statements.

Algumas referências para "tabela de referência":

https://www.mcxsolucoescontabeis.com.br/post/2018/12/06/cfc-...
https://www.contabeis.com.br/artigos/4373/tabela-referencia-...
https://cfc.org.br/wp-content/uploads/2015/12/CFC_INT_VCPI-0...