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UAE postings — worked examples

Every posting rule wired on the UAE book, with concrete debit/credit examples.

Notation: DR = debit, CR = credit. All amounts USD-normalized. (cust-x) means "this line is scoped to that customer".

1. Cash flows​

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-equivalent $10,000 at the peg)​

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

Native amount on the transaction is 36,725 AED; USD-normalized is 10,000.

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)

opening_balance — historical seed for an existing customer​

Same journal shape as wire_in, used when a customer arrives with an existing balance from a prior system:

DR 1100 Omnibus Cash @ GTN         $25,000   (cust-x)
CR 2010 Customer Cash Wallet USD   $25,000   (cust-x)

2. Write-path cash lifecycle (two-step)​

Optional lifecycle. The wallet reflects a pending balance immediately; the omnibus updates on broker confirmation. On failure, only the in-transit leg is reversed (no phantom omnibus movement).

deposit_in_transit — $10,000 pending deposit​

DR 1500 Cash in Transit            $10,000   (cust-x)
CR 2010 Customer Cash Wallet USD   $10,000   (cust-x)

deposit_settle — same $10,000 confirmed at GTN​

DR 1100 Omnibus Cash @ GTN         $10,000   (cust-x)
CR 1500 Cash in Transit            $10,000   (cust-x)

Net of the two = one wire_in.

withdrawal_in_transit — $5,000 pending withdrawal​

DR 2010 Customer Cash Wallet USD   $5,000    (cust-x)
CR 1500 Cash in Transit            $5,000    (cust-x)

withdrawal_settle — same $5,000 confirmed at GTN​

DR 1500 Cash in Transit            $5,000    (cust-x)
CR 1100 Omnibus Cash @ GTN         $5,000    (cust-x)

3. Security trades​

buy_security — 10 AAPL @ $100.05 (bundled brokerage, 4-leg)​

Ingest posts placeholder legs; the recost job replaces the revenue leg with the real broker / Valura split (Section 4).

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

Net effect: customer wallet down $1000.50, custody up $1000, security liability up $1000, revenue accrued (pending recost).

sell_security — 10 AAPL @ $110 (mirror of buy)​

CR 1200 Omnibus Custody @ GTN      $1000.00  (cust-x)
DR 2010 Customer Wallet USD        $1100.00  (cust-x)   # all-in proceeds
DR 2100 Customer Sec Liab Equity   $1000.00  (cust-x)
CR 2010 Customer Wallet USD        $0.55     (cust-x)   # placeholder brokerage
DR 1100 Omnibus Cash @ GTN         $1100.00  (cust-x)
DR 4000 Brokerage Revenue          $0.55     (cust-x)   # placeholder

The customer's realized gain on the sale ($100 in this example) lives in their cash wallet (2010), reflected as the delta between proceeds and cost basis.

4. Recost (splits the placeholder revenue)​

Runs after ingest. Replaces the placeholder revenue leg with the real broker cost + Valura residual.

GTN recost — the $0.50 placeholder above​

(remove placeholder 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)

ZAG / Aldar recost — for a standalone brokerage of $2.00​

Aldar itemizes brokerage as its own line; ingest posts a placeholder, then recost splits it 3 ways (Aldar cost + Aldar revenue share + Valura residual):

(remove placeholder CR 4000 $2.00)
DR 5000 Brokerage Cost             $1.00     (cust-x)   # Aldar's 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)

5. Standalone fees (each has a placeholder recost path)​

brokerage — standalone (from ZAG, itemized)​

DR 2010 Customer Wallet USD        $2.00     (cust-x)   # customer charge
DR 5000 Brokerage Cost             $2.00     (cust-x)   # placeholder cost
CR 4000 Brokerage Revenue          $2.00     (cust-x)   # placeholder revenue
CR 1100 Omnibus Cash @ GTN         $2.00     (cust-x)   # placeholder offset

Then recost splits the placeholder pair.

trade_fees — same 4-leg shape as brokerage (Aldar labels some fees as trade_fees)​

Same posting as brokerage.

custody_fee — $10 monthly custody fee​

DR 2010 Customer Wallet USD        $10.00    (cust-x)
DR 5030 Custody Cost               $10.00    (cust-x)   # placeholder
CR 4020 Custody Fee Revenue        $10.00    (cust-x)   # placeholder
CR 1100 Omnibus Cash               $10.00    (cust-x)   # placeholder offset

6. Pass-through taxes & fees (no recost — the whole amount is owed downstream)​

vat_tax — $1.00 UAE VAT on a fee​

DR 2010 Customer Wallet USD        $1.00     (cust-x)
CR 2210 VAT Payable                $1.00     (cust-x)

taf_sec_fee — $0.02 US regulatory fee on a trade​

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

wht_tax — $2.50 withheld on a $10 dividend​

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

7. Income events (all follow the "gross to customer" pattern)​

dividend — $10 gross US-equity dividend​

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

A paired wht_tax posts the withholding (Section 6). Net wallet effect = $7.50.

coupon — bond coupon received​

DR 1100 Omnibus Cash @ GTN         $100.00   (cust-x)
CR 2010 Customer Cash Wallet USD   $100.00   (cust-x)

Same shape as dividend, different transaction type for reporting.

interest — cash / margin interest​

DR 1100 Omnibus Cash @ GTN         $5.00     (cust-x)
CR 2010 Customer Cash Wallet USD   $5.00     (cust-x)

corp_action — generic broker corporate action (direction from DR/CR)​

Credit direction (money in, e.g. a spinoff cash distribution):

DR 1100 Omnibus Cash @ GTN         $50.00    (cust-x)
CR 2010 Customer Cash Wallet USD   $50.00    (cust-x)

Debit direction (money out, e.g. a fee assessment):

DR 2010 Customer Cash Wallet USD   $50.00    (cust-x)
CR 1100 Omnibus Cash @ GTN         $50.00    (cust-x)

8. FX movements (cross-currency, UAE has AED + USD)​

fx_in — AED wallet credited from a USD source​

Same shape as wire_in, tagged as an FX event for reporting.

DR 1000 Bank Operating - AED       $10,000   (cust-x)
CR 2000 Customer Cash Wallet AED   $10,000   (cust-x)

fx_out — AED wallet debited to fund a USD purchase​

DR 2000 Customer Cash Wallet AED   $10,000   (cust-x)
CR 1000 Bank Operating - AED       $10,000   (cust-x)

9. Reversal (direction from DR/CR)​

Broker correction — mirrors the original event to unwind it.

Credit direction (cash returned to the customer):

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

Debit direction (cash taken back):

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

Plus a manual reversal path (POST /v1/transactions/{id}/reverse) that mirrors the ACTUAL posted lines of a specific transaction — handles the recosted lines correctly.

The invariant​

Across every customer, every transaction, every account: debits equal credits, in USD, always. The trial-balance check enforces it every hour.