UAE chart of accounts (32)

Seeded from apps/ledger/db/seeds/accounts.json by python -m scripts.seed_accounts. Every account: code, name, type, normal_balance, is_omnibus, custodian.

Assets

Code	Name	Custodian	Purpose
1000	Bank Operating - AED	—	Valura's own AED bank
1010	Bank Operating - USD	—	Valura's own USD bank
1100	Omnibus Cash @ GTN	GTN	Pooled customer USD cash held at GTN
1101	Valura Operating Cash @ Broker	—	Valura's own broker balance
1115	Omnibus Cash @ ZAG (AED)	ZAG	Pooled AED customer cash
1120	Omnibus Cash @ OGold	OGold	Gold-purchase cash pool
1140	Omnibus Cash @ Private Market	—	PM-purchase cash pool
1200	Omnibus Custody @ GTN	GTN	US-equity custody
1220	Omnibus Custody @ OGold	OGold	Gold custody
1230	Omnibus Custody @ Private Market	—	PM custody
1240	Omnibus Custody @ Aldar (UAE Local)	Aldar	UAE local-equity custody
1500	Cash in Transit	—	Deposits/withdrawals mid-lifecycle

Liabilities

Code	Name	Purpose
2000	Customer Cash Wallet - AED	Per-customer AED wallet
2010	Customer Cash Wallet - USD	Per-customer USD wallet
2100	Customer Sec Liab - Equity	Customer's equity holdings claim
2110	Customer Sec Liab - Bonds	Customer's bond holdings claim
2120	Customer Sec Liab - Gold	Customer's gold holdings claim
2130	Customer Sec Liab - PrivateMarket	Customer's PM holdings claim
2200	Withholding Tax Payable	Tax withheld, owed to tax authority
2210	VAT Payable	UAE VAT on fees
2220	Regulatory Fee Payable	SEC / TAF fees to be paid
2310	GTN Payable	GTN's brokerage cost — Valura owes GTN
2320	Aldar Payable	Aldar's brokerage cost
2330	Valura Payable	Valura's residual margin (recost target)

Income

Code	Name
4000	Brokerage Revenue
4020	Custody Fee Revenue

Expense

Code	Name
5000	Brokerage Cost
5020	Regulatory Fee Cost
5030	Custody Cost
5090	Aldar Brokerage Share
5095	Aldar Custody Share
5099	Valura Earnings Share

The omnibus structure

Valura holds customer money and securities pooled at each custodian — one big "omnibus" account per (custodian, asset class). The per-customer split lives on journal_lines.customer_id, not in the account structure itself.

1200 and 2100 balances net to zero across all customers — the omnibus asset matches the omnibus liability. Valura's exposure to a customer's securities is zero (we're the custodian on behalf of the customer, not the owner).

See UAE postings for worked debit/credit examples per txn_type.