Add IPSAS GL 12015 and 12424 for HO Office-1 BTC L1 custody accounts.

Extends omnl-ipsas-gl-registry with Bitcoin custodial asset and settlement rows
for multisig custody journal alignment.

Co-authored-by: Cursor <cursoragent@cursor.com>

config/omnl-ipsas-gl-registry.json

@@ -49,6 +49,27 @@
       "ifrsRefs": ["IAS 21", "IFRS 13"],
       "roles": ["fx_reserve", "xau_collateral"]
     },
+    {
+      "glCode": "12015",
+      "name": "Digital asset reserves — BTC (L1 mainnet custody)",
+      "fineractType": "ASSET",
+      "usage": "HO native BTC L1 custody; debit on confirmed receipt to registered HO address",
+      "ipsasStandards": ["IPSAS 2", "IPSAS 28", "IPSAS 29"],
+      "ifrsRefs": ["IAS 21", "IFRS 13"],
+      "roles": ["digital_asset_reserve", "btc_l1_custody"],
+      "inLiveRegistry": false
+    },
+    {
+      "glCode": "12424",
+      "name": "Office 24 — digital asset custody — BTC (sent to HO)",
+      "fineractType": "ASSET",
+      "usage": "Credit on sender-office leg when HO confirms L1 BTC from HOSPITALLERS-24",
+      "ipsasStandards": ["IPSAS 28", "IPSAS 29"],
+      "ifrsRefs": ["IFRS 13"],
+      "roles": ["digital_asset_custody", "interoffice_btc"],
+      "officeId": 24,
+      "inLiveRegistry": false
+    },
     {
       "glCode": "13010",
       "name": "FX settlement — nostro",