From 6cda9be1a048905a1d398ac32ba0952ae6ca1988 Mon Sep 17 00:00:00 2001 From: defiQUG Date: Fri, 26 Jun 2026 02:24:47 -0700 Subject: [PATCH] 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 --- config/omnl-ipsas-gl-registry.json | 21 +++++++++++++++++++++ 1 file changed, 21 insertions(+) diff --git a/config/omnl-ipsas-gl-registry.json b/config/omnl-ipsas-gl-registry.json index a0629a1..11109ce 100644 --- a/config/omnl-ipsas-gl-registry.json +++ b/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",