{
  "description": "OMNL journal entries for API posting to OMNL Hybx (Fineract). Head Office and entities 2–8 per Migration Memorandum. officeId=1 for all; narrative identifies entity. IPSAS-aligned.",
  "source": "OMNL_JOURNAL_LEDGER_MATRIX.md",
  "currencyCode": "USD",
  "dateFormat": "yyyy-MM-dd",
  "locale": "en",
  "entries": [
    {
      "memo": "T-001",
      "officeId": 1,
      "debitGlCode": "1000",
      "creditGlCode": "2000",
      "amount": 900000000000,
      "narrative": "Opening Balance Migration (Head Office)",
      "ipsasRef": "IPSAS 3, 28"
    },
    {
      "memo": "T-001B",
      "officeId": 1,
      "debitGlCode": "1050",
      "creditGlCode": "2000",
      "amount": 250000000000,
      "narrative": "Treasury Conversion — Transfer to Reserve (M0); Head Office",
      "ipsasRef": "IPSAS 28, 29"
    },
    {
      "memo": "T-002A",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 2900000000,
      "narrative": "Shamrayan Available (M1) — Office 2",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-002B",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2100",
      "amount": 2100000000,
      "narrative": "Shamrayan Restricted — Office 2",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-003",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2100",
      "amount": 350000000000,
      "narrative": "HYBX Capitalization Escrow — Office 3",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-004",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 5000000000,
      "narrative": "TAJ Allocation (M1) — Office 4",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-005",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 5000000000,
      "narrative": "Aseret Allocation (M1) — Office 5",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-006",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 5000000000,
      "narrative": "Mann Li Allocation (M1) — Office 6",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-007",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 50000000000,
      "narrative": "OSJ Allocation (M1) — Office 7",
      "ipsasRef": "IPSAS 28"
    },
    {
      "memo": "T-008",
      "officeId": 1,
      "debitGlCode": "2000",
      "creditGlCode": "2000",
      "amount": 50000000000,
      "narrative": "Alltra Allocation (M1) — Office 8",
      "ipsasRef": "IPSAS 28"
    }
  ]
}
