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The Valura Ledger

Valura's regulated global-investing product runs across two legal entities:

  • Valura UAE — UAE customers investing globally (US equities via GTN, UAE local via Aldar/ZAG).
  • Valura India (IFSC) — Indian residents investing in US equities under the LRS route (custody at ViewTrade IFSC, INR-to-USD via GlomoPay).

The ledger is the accounting brain underneath both. It reads every money event from every broker, records it as a balanced set of debits and credits, and produces the reports that finance, ops, tax and regulators all need. It is the single source of truth for every customer's wallet balance, every position they hold, every rupee of revenue Valura books, and every rupee of tax exposure.

Who this section is for

Anyone who needs to understand what the ledger does and why — without reading code. Stakeholders, finance, ops, product, tax counsel, external reviewers. If you want the "how" as well, jump to the API docs.

The 30-second orientation

  • One codebase, two books. Same accounting engine, one database per legal entity. UAE and India stay cleanly separable at audit time but share every piece of accounting logic.
  • Every event is balanced. Every money movement lands as a matched debit and credit — the trial balance always sums to zero. That's the guarantee that no money is invented, lost, or misplaced.
  • The ledger is downstream. Brokers (GTN, ZAG, ViewTrade, GlomoPay) hold the real money; the ledger reads their statements and mirrors what happened. It never sends money on its own.
  • Reconciliation is first-class. The ledger continuously proves its own totals — trial balance, per-customer wallet, cash at custody, share counts, LRS↔wire tie-out — and raises when anything drifts.

What's in this section

WhereFor
The ledger, in one pageThe 5-minute mental model
Two books, one engineWhy we run two entities, how they share code
How money movesEnd-to-end money-flow diagrams
UAE bookWhat the UAE book covers, per source
India bookThe full India stack — sources, tax, valuation, ops
ReconciliationThe integrity checks that run continuously
MilestonesWhat shipped when, in business terms
Health & observabilityWhat each report signals
Deferred itemsHonest open-work list
FAQCommon questions

Status

  • UAE book — live baseline. GTN + ZAG/Aldar ingest, cash-request workflow, full reconciliation surface.
  • India book — M1 through M5 shipped. Every India report renders on live ViewTrade + GlomoPay data.

If you're prepping for a ledger call — start with How money moves and Reconciliation, then skim the India book sections that matter to your area.