zaragoza444
886a373356
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Align interoffice HO allocations to 2100→2410 with branch 1410→2100 two-leg entries, registry v1.2.1, explicit same-GL rejection in validators, doc matrices, and validation tests. Co-authored-by: Cursor <cursoragent@cursor.com>
279 lines
12 KiB
JSON
279 lines
12 KiB
JSON
{
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"$schema": "https://json-schema.org/draft/2020-12/schema",
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"description": "IPSAS-aligned GL codes for OMNL Hybx (Fineract). Includes core M0/M1, FX/XAU (IAS 21), fees, and IAS 37 provisions.",
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"version": "1.2.1",
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"currencyCode": "USD",
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"accounts": [
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{
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"glCode": "1000",
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"name": "USD Settlement & Reserve Assets",
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"fineractType": "ASSET",
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"usage": "Cash and cash equivalents (IPSAS 2); settlement balances",
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"ipsasStandards": ["IPSAS 2", "IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 1", "IFRS 7"],
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"roles": ["settlement", "cash_equivalent"]
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},
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{
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"glCode": "1050",
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"name": "USD Treasury Conversion Reserve (M0)",
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"fineractType": "ASSET",
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"usage": "Reserve backing M1 capacity; financial asset",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32", "IFRS 9"],
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"roles": ["m0_reserve", "treasury_reserve"]
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},
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{
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"glCode": "1410",
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"name": "Due from Head Office (inter-office receivable)",
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"fineractType": "ASSET",
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"usage": "Branch receivable from HO for M1 allocation; not M4 near-money aggregate",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IFRS 7"],
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"roles": ["interoffice_receivable", "due_from_ho"]
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},
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{
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"glCode": "2200",
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"name": "M2 — Broad money / meta-fiat rail",
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"fineractType": "LIABILITY",
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"usage": "Broad money layer backing token loads and external rails",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32"],
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"roles": ["m2_broad", "meta_fiat"]
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},
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{
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"glCode": "2300",
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"name": "M3 — On-chain token liabilities",
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"fineractType": "LIABILITY",
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"usage": "Token liabilities minted from M2 backing on Chain 138",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32", "IFRS 9"],
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"roles": ["m3_token_liability", "crypto_liability"]
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},
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{
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"glCode": "2410",
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"name": "Due to branch offices (inter-office payable)",
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"fineractType": "LIABILITY",
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"usage": "HO payable to branch for allocated M1 / opening journals",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IFRS 7"],
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"roles": ["interoffice_payable", "due_to_branch"]
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},
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{
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"glCode": "12010",
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"name": "FX reserves — USD",
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"fineractType": "ASSET",
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"usage": "Foreign currency reserves — USD",
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"ipsasStandards": ["IPSAS 29"],
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"ifrsRefs": ["IAS 21"],
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"roles": ["fx_reserve"]
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},
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{
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"glCode": "12020",
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"name": "FX reserves — EUR",
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"fineractType": "ASSET",
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"usage": "Foreign currency reserves — EUR (SEPA settlement)",
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"ipsasStandards": ["IPSAS 29"],
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"ifrsRefs": ["IAS 21"],
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"roles": ["fx_reserve", "eur_settlement"]
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},
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{
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"glCode": "12090",
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"name": "FX reserves — other",
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"fineractType": "ASSET",
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"usage": "Other ISO-4217 and special units including XAU-linked",
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"ipsasStandards": ["IPSAS 29"],
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"ifrsRefs": ["IAS 21", "IFRS 13"],
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"roles": ["fx_reserve", "xau_collateral"]
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},
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{
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"glCode": "12015",
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"name": "Digital asset reserves — BTC (L1 mainnet custody)",
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"fineractType": "ASSET",
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"usage": "HO native BTC L1 custody; debit on confirmed receipt to registered HO address",
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"ipsasStandards": ["IPSAS 2", "IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 21", "IFRS 13"],
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"roles": ["digital_asset_reserve", "btc_l1_custody"],
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"inLiveRegistry": false
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},
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{
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"glCode": "12424",
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"name": "Office 24 — digital asset custody — BTC (sent to HO)",
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"fineractType": "ASSET",
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"usage": "Credit on sender-office leg when HO confirms L1 BTC from HOSPITALLERS-24",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IFRS 13"],
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"roles": ["digital_asset_custody", "interoffice_btc"],
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"officeId": 24,
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"inLiveRegistry": false
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},
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{
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"glCode": "13010",
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"name": "FX settlement — nostro",
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"fineractType": "ASSET",
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"usage": "Settlement balances with correspondent banks",
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"ipsasStandards": ["IPSAS 2", "IPSAS 28"],
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"ifrsRefs": ["IFRS 7"],
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"roles": ["nostro", "correspondent"]
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},
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{
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"glCode": "2000",
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"name": "USD Central Deposits (M1 pool)",
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"fineractType": "LIABILITY",
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"usage": "Head Office central M1 pool / migration control; Phase C spendable M1 at branches uses 2100",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32", "IFRS 7"],
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"roles": ["m1_liability", "demand_deposit"]
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},
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{
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"glCode": "2100",
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"name": "USD M1 Circulating (branch spendable)",
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"fineractType": "LIABILITY",
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"usage": "Branch spendable M1 / circulating eMoney (Phase C, Office 24 glM1); interoffice HO leg debits this account",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32"],
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"roles": ["m1_restricted", "escrow", "fiduciary"]
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},
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{
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"glCode": "21010",
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"name": "M00 — Bank reserves (control)",
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"fineractType": "LIABILITY",
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"usage": "GRU M00 base reserve control (gold-referenced)",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IAS 32"],
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"roles": ["m00_liability", "gru_base"]
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},
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{
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"glCode": "23010",
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"name": "Provisions — contingent liabilities (IAS 37)",
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"fineractType": "LIABILITY",
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"usage": "Recognized provisions",
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"ipsasStandards": ["IPSAS 19"],
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"ifrsRefs": ["IAS 37"],
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"roles": ["provision"]
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},
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{
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"glCode": "3000",
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"name": "Opening Balance Control",
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"fineractType": "EQUITY",
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"usage": "Migration control; equity",
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"ipsasStandards": ["IPSAS 1", "IPSAS 3"],
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"ifrsRefs": ["IAS 1"],
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"roles": ["equity", "migration_control"]
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},
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{
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"glCode": "42000",
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"name": "FX gains (realized)",
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"fineractType": "INCOME",
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"usage": "Realized foreign exchange gains",
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"ipsasStandards": ["IPSAS 9"],
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"ifrsRefs": ["IAS 21"],
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"roles": ["fx_gain_realized"]
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},
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{
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"glCode": "42100",
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"name": "Unrealized FX gain (P&L)",
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"fineractType": "INCOME",
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"usage": "Unrealized FX gain on revaluation",
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"ipsasStandards": ["IPSAS 9"],
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"ifrsRefs": ["IAS 21", "IFRS 9"],
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"roles": ["fx_gain_unrealized"]
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},
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{
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"glCode": "51000",
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"name": "FX losses (realized)",
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"fineractType": "EXPENSE",
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"usage": "Realized foreign exchange losses",
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"ipsasStandards": ["IPSAS 9"],
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"ifrsRefs": ["IAS 21"],
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"roles": ["fx_loss_realized"]
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},
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{
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"glCode": "52100",
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"name": "Unrealized FX loss (P&L)",
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"fineractType": "EXPENSE",
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"usage": "Unrealized FX loss on revaluation",
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"ipsasStandards": ["IPSAS 9"],
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"ifrsRefs": ["IAS 21", "IFRS 9"],
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"roles": ["fx_loss_unrealized"]
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},
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{
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"glCode": "11040",
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"name": "M00 Gold-Backed Asset Inventory (3FR M00)",
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"fineractType": "ASSET",
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"usage": "Face-value M00 from 3FR discounted exchange (T-3FR-001/002)",
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"ipsasStandards": ["IPSAS 28", "IPSAS 29"],
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"ifrsRefs": ["IFRS 9", "IFRS 13"],
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"usGaapRefs": ["ASC 820", "ASC 860"],
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"roles": ["m00_inventory", "gold_backed"]
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},
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{
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"glCode": "32200",
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"name": "M00 Discount / FVR — 3FR Exchange",
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"fineractType": "EQUITY",
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"usage": "Discount, haircut, monetization reserve / fair value reconciliation",
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"ipsasStandards": ["IPSAS 1", "IPSAS 29"],
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"ifrsRefs": ["IFRS 13", "IAS 1"],
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"usGaapRefs": ["ASC 820"],
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"roles": ["fvr_adjustment", "revaluation_deficit"]
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}
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],
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"allowedJournalPairs": [
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{ "debitGlCode": "1000", "creditGlCode": "2000", "ipsasRef": "IPSAS 3, 28", "memo": "T-001", "ifrsRef": "IAS 32 issuance" },
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{ "debitGlCode": "1050", "creditGlCode": "2000", "ipsasRef": "IPSAS 28, 29", "memo": "T-001B", "ifrsRef": "IAS 32 M0 reserve" },
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{ "debitGlCode": "2100", "creditGlCode": "2410", "ipsasRef": "IPSAS 28", "memo": "INTEROFFICE-HO", "ifrsRef": "IAS 32 Phase C HO leg (2100→2410)" },
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{ "debitGlCode": "1410", "creditGlCode": "2100", "ipsasRef": "IPSAS 28", "memo": "INTEROFFICE-BR", "ifrsRef": "IAS 32 Phase C branch leg (1410→2100)" },
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{ "debitGlCode": "2000", "creditGlCode": "2100", "ipsasRef": "IPSAS 28", "memo": "T-002B" },
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{ "debitGlCode": "2100", "creditGlCode": "2410", "ipsasRef": "IPSAS 28", "memo": "T-H24-HO", "ifrsRef": "IAS 32 HO opening leg" },
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{ "debitGlCode": "1410", "creditGlCode": "2100", "ipsasRef": "IPSAS 28", "memo": "T-H24-BR", "ifrsRef": "IAS 32 branch opening leg" },
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{ "debitGlCode": "2100", "creditGlCode": "2200", "ipsasRef": "IPSAS 28, 29", "memo": "T-M1M2", "ifrsRef": "IAS 32 M1 to M2" },
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{ "debitGlCode": "2200", "creditGlCode": "2300", "ipsasRef": "IPSAS 28, 29", "memo": "T-M2M3", "ifrsRef": "IAS 32 token liability" },
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{ "debitGlCode": "2200", "creditGlCode": "1000", "ipsasRef": "IPSAS 2, 28", "memo": "T-M2M4", "ifrsRef": "IFRS 7 SWIFT suspense" },
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{ "debitGlCode": "2100", "creditGlCode": "1000", "ipsasRef": "IPSAS 2, 28", "memo": "T-M1M4", "ifrsRef": "IFRS 7 SWIFT suspense" },
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{ "debitGlCode": "1000", "creditGlCode": "2200", "ipsasRef": "IPSAS 2, 28", "memo": "T-M4-IN", "ifrsRef": "IFRS 7 inbound SWIFT" },
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{ "debitGlCode": "1410", "creditGlCode": "2100", "ipsasRef": "IPSAS 28, 29", "memo": "T-SBLC", "ifrsRef": "IFRS 9 trade finance" },
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{ "debitGlCode": "1410", "creditGlCode": "1000", "ipsasRef": "IPSAS 2, 28", "memo": "T-DLC", "ifrsRef": "IFRS 9 documentary LC" },
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{ "debitGlCode": "1410", "creditGlCode": "2100", "ipsasRef": "IPSAS 28, 29", "memo": "T-BG", "ifrsRef": "IFRS 9 bank guarantee" },
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{ "debitGlCode": "1000", "creditGlCode": "2200", "ipsasRef": "IPSAS 2, 28", "memo": "T-LS", "ifrsRef": "IFRS 7 letter of settlement" },
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{ "debitGlCode": "12020", "creditGlCode": "42100", "ipsasRef": "IPSAS 29", "memo": "FX-REVAL-GAIN", "ifrsRef": "IAS 21 revaluation" },
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{ "debitGlCode": "52100", "creditGlCode": "12020", "ipsasRef": "IPSAS 29", "memo": "FX-REVAL-LOSS", "ifrsRef": "IAS 21 revaluation" },
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{ "debitGlCode": "52100", "creditGlCode": "23010", "ipsasRef": "IPSAS 19", "memo": "IAS37-PROVISION", "ifrsRef": "IAS 37" },
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{ "debitGlCode": "13010", "creditGlCode": "2000", "ipsasRef": "IPSAS 28", "memo": "SETTLE-NOSTRO", "ifrsRef": "IFRS 7 settlement" }
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],
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"compoundJournalEntries": [
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{
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"memo": "T-3FR-001",
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"debitGlCodes": ["11040", "32200"],
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"creditGlCodes": ["2000"],
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"totalAmountUsd": 900000000000,
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"ipsasRef": "IPSAS 3, 28, 29",
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"ifrsRef": "IFRS 9, IFRS 13, IAS 32",
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"usGaapRef": "ASC 820, ASC 860, ASC 606 excluded",
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"narrative": "3FR M00 substance-only compound — replaces T-001"
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},
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{
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"memo": "T-3FR-002",
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"debitGlCodes": ["11040", "32200"],
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"creditGlCodes": ["1000"],
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"totalAmountUsd": 900000000000,
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"ipsasRef": "IPSAS 28, 29",
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"ifrsRef": "IFRS 9, IFRS 13",
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"usGaapRef": "ASC 820, ASC 860",
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"narrative": "Substance reclass after T-001 settlement receipt — full compliant path"
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}
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],
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"monetaryLayerHints": {
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"m0_reserve": { "primaryGlCodes": ["1050"], "ipsasNarrative": "Treasury / M0 reserve assets (IPSAS 28, 29)" },
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"m1_liability": { "primaryGlCodes": ["2000", "2100"], "ipsasNarrative": "Financial liabilities — deposits (IPSAS 28, 29)" },
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"m2_broad": { "primaryGlCodes": ["2200"], "ipsasNarrative": "Broad money / meta-fiat rail (IPSAS 28, 29)" },
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"m3_token": { "primaryGlCodes": ["2300"], "ipsasNarrative": "On-chain token liabilities (IPSAS 28, 29)" },
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"m4_near_money": { "primaryGlCodes": ["1000"], "ipsasNarrative": "Settlement suspense + in-flight SWIFT — not GL 1410 (IPSAS 2, 28)" },
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"interoffice_receivable": { "primaryGlCodes": ["1410"], "ipsasNarrative": "Due from Head Office — branch asset (IPSAS 28)" },
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"interoffice_payable": { "primaryGlCodes": ["2410"], "ipsasNarrative": "Due to branch — HO liability (IPSAS 28)" },
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"m00_gru": { "primaryGlCodes": ["21010"], "ipsasNarrative": "GRU M00 base reserve (gold-referenced)" },
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"settlement": { "primaryGlCodes": ["1000", "13010"], "ipsasNarrative": "Cash and cash equivalents (IPSAS 2)" },
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"equity": { "primaryGlCodes": ["3000"], "ipsasNarrative": "Equity / control (IPSAS 1)" },
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"fx_xau": { "primaryGlCodes": ["12010", "12020", "12090"], "ipsasNarrative": "FX and XAU reserves (IPSAS 29, IAS 21)" },
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"provisions": { "primaryGlCodes": ["23010"], "ipsasNarrative": "Provisions (IPSAS 19, IAS 37)" }
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}
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}
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