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UAE postings — worked examples

Concrete debit/credit for each UAE txn_type. All amounts USD. (cust-x) = the customer_id scope on that line.

Wire in — USD $10,000 deposit at GTN​

DR 1100 Omnibus Cash @ GTN         $10,000   (cust-x)
CR 2010 Customer Cash Wallet USD   $10,000   (cust-x)

Wire in — AED 36,725 deposit at ZAG (USD-equiv $10,000 at peg)​

DR 1115 Omnibus Cash @ ZAG (AED)   $10,000   (cust-x)
CR 2000 Customer Cash Wallet AED   $10,000   (cust-x)

amount_native on the transaction is 36725; amount_usd is 10000.

Buy security — 10 AAPL @ execPx=$100.05 (bundled brokerage)​

Ingest (placeholder):

DR 1200 Omnibus Custody @ GTN      $1000.00  (cust-x)
DR 2010 Customer Wallet USD        $0.50     (cust-x)   # placeholder brokerage debit
CR 2100 Customer Sec Liab Equity   $1000.00  (cust-x)
CR 2010 Customer Wallet USD        $1000.50  (cust-x)   # all-in credit
CR 4000 Brokerage Revenue          $0.50     (cust-x)   # placeholder

Recost overwrites the placeholder pair:

(delete CR 4000 $0.50)
DR 5000 Brokerage Cost             $0.40     (cust-x)   # GTN's cost
CR 2310 GTN Payable                $0.40     (cust-x)
DR 5099 Valura Earnings Share      $0.10     (cust-x)   # residual
CR 2330 Valura Payable             $0.10     (cust-x)

Sell security​

Similar shape, opposite direction. Wallet credited proceeds all-in; custody + sec liab drop by cost basis. UAE reports realized gain via customer statements (not the GL).

Brokerage (standalone from ZAG, itemized)​

DR 2010 Customer Wallet USD        $2.00     (cust-x)
CR 4000 Brokerage Revenue          $2.00     (cust-x)

Recost:

(delete CR 4000)
DR 5000 Brokerage Cost             $1.00     (cust-x)   # Aldar cost
CR 2320 Aldar Payable              $1.00     (cust-x)
DR 5090 Aldar Brokerage Share      $1.00     (cust-x)
DR 5099 Valura Earnings Share      $1.00     (cust-x)
CR 2330 Valura Payable             $1.00     (cust-x)

Dividend — $10 gross with 25% US withholding​

DR 1100 Omnibus Cash @ GTN         $10.00    (cust-x)
CR 2010 Customer Cash Wallet USD   $10.00    (cust-x)

Separate wht_tax:

DR 2010 Customer Cash Wallet USD   $2.50     (cust-x)
CR 2200 Withholding Tax Payable    $2.50     (cust-x)

Wallet net = +$7.50 (customer receives net).

Wire out — USD $5,000 withdrawal​

DR 2010 Customer Cash Wallet USD   $5,000    (cust-x)
CR 1100 Omnibus Cash @ GTN         $5,000    (cust-x)

Regulatory fee (SEC / TAF, standalone)​

DR 2010 Customer Cash Wallet USD   $0.02     (cust-x)
CR 2220 Regulatory Fee Payable     $0.02     (cust-x)

Reversal​

POST /v1/transactions/{txn_id}/reverse

Produces a new Transaction with txn_type="reversal", reverses_txn_id=<orig>, and journal lines that MIRROR the original's posted lines (dr ↔ cr swap). Idempotent — a second call returns the existing reversal.

Trial balance invariant​

Across all customers, all txns, all lines: ΣDR = ΣCR in USD, always. The Category-A check trial_balance_zero verifies this on every cycle.