{assign var=i value=1} {foreach $balanceArray as $data} {if $data->theValue >0} {else if $data->theValue <0} {elseif $data->theValue == 0} {/if} {assign var=i value=$i+1} {/foreach}

#	الحساب	مدين	دائن
{$i}	{$data->customName}	{$data->theValue}			{$data->theValue * -1}
الاجــمــالــى		{$totalDebtor}	{$totalCreditor*-1}