diff --git a/schema.sql b/schema.sql
index 231add6..5e43635 100644
--- a/schema.sql
+++ b/schema.sql
@@ -238,3 +238,23 @@ CREATE VIEW Balance AS
      )                          AS pr ON Account.ID=pr.ID
   ;
 
+CREATE VIEW ReconstructedBankStatement AS
+  SELECT c.date    AS date,
+         c.purpose AS purpose,
+         account,
+         c.value   AS credit,
+         NULL      AS debit
+  FROM Credit AS c
+    LEFT OUTER JOIN Debit AS d ON c.ID=d.targetCredit
+  GROUP BY c.ID
+    HAVING count(d.billId) == 0 -- exclude internal transfers
+  UNION
+  SELECT date,
+         purpose,
+         debtor     AS account,
+         NULL       AS credit,
+         value      AS debit
+  FROM Debit
+  WHERE targetCredit IS NULL    -- exclude internal transfers
+  ORDER BY date ASC
+;