Ledger and accounting infrastructure
The books have to be right in every country you operate in.
Reserve Fintech builds the double-entry ledger and accounting layer that regulated financial institutions run on. Multi-currency and multi-entity from the first line, so a single installation serves institutions in different jurisdictions without forking the code or the chart of accounts.
Provided business-to-business, to companies and commercial entities.
The engine
Four decisions that are difficult to change later
A ledger is defined by what it refuses to do. These are the constraints the engine enforces rather than trusts its callers to respect.
Money is an integer in a currency's smallest unit
Two decimal places is a North American and European assumption. ISO 4217 gives the yen none and the Kuwaiti dinar three. The exponent is looked up per currency, and parsing refuses excess precision rather than rounding it away silently.
Every currency balances on its own
A single entry cannot move value between currencies. That takes two entries through an FX position account, which is what leaves an auditable record of the rate applied and who applied it.
Correction is additive
Entries are never edited and never deleted. A mistake is reversed by posting its mirror image, and the original stays exactly where it was. An auditor sees what happened, not a tidied version of it.
Balances are derived, never stored
A balance is computed from the entries each time it is asked for. A stored balance can drift from the entries beneath it; a derived one cannot, because there is nothing to drift.
Account-holder access
The account holder grants the key, and takes it back
An account holder can issue a read-only key that reads a defined slice of their ledger and can do nothing else. No request to the institution, no ticket, no waiting.
| Property | Behaviour |
|---|---|
| plaintext | Returned once at issue and stored only as a SHA-256 hash. It cannot be recovered, only replaced. |
| scope | Named accounts, or the whole entity. Separate scopes for reading the ledger, reading reports, and running an audit. |
| expiry | Optional absolute expiry. A key issued for one audit can end with it. |
| revocation | Immediate, by the holder, without anyone's assistance. |
| refusal | Every refusal is identical, so a probe cannot distinguish an unknown key from a revoked one. |
An accountant, an external auditor, a lender or a regulator can be given exactly the view they need and nothing beyond it — and the holder can see every key they have issued and withdraw any of them.
On-demand audit
Computed by the reader, not prepared by the institution
Anyone holding a key with the audit scope runs the verification themselves, against the books. Entries are hash-chained to their predecessors: altering one breaks its own hash, removing one breaks every hash after it and leaves a gap in the sequence.
LEDGER INTEGRITY ATTESTATION
Reserve Fintech · reservefintech.com
Entity coop-sv
Run at 2026-09-13T22:41:07.512Z
Run by External auditor
Range 2026-01-01 to 2026-09-13
Entries examined 48,219
Result PASS
CHECKS
[PASS] Every entry balances within each currency — 48,219 entries
[PASS] No entry was altered after it was recorded — 48,219 verified
[PASS] No entry is missing from the sequence — 1 to 48,219
[PASS] Every leg points at a real account — 312 accounts
[PASS] Every leg matches its account's currency — no mismatches
[PASS] Debits equal credits across the whole ledger — 3 currencies
[PASS] Each reversal names one existing entry, once — 61 reversals
Digest 6f1c9a4e…c77b3d20
This attestation was computed by the reader against the ledger itself.
Recomputing it over the same range must reproduce the same digest.
The digest covers the attestation's own contents. Two readers running the same range must arrive at the same digest, which is what separates evidence from assertion.
Standards
Built to be read by systems that were not told about us
Statements export as ISO 20022, the format banks, auditors and treasury systems already read. A client's accountant never has to accept a proprietary file.
| Standard | Applied to |
|---|---|
| ISO 4217 | Currency codes and per-currency minor-unit exponents |
| ISO 8601 | All dates and timestamps, without exception |
| ISO 20022 | camt.053 account statements |
| IAS 1 | Account classification driving the trial balance and statement of financial position |
| IAS 21 | A functional currency per entity, with no implicit translation |
Reporting framework is set per entity — IFRS, US GAAP or local — so one installation serves institutions in different countries without a fork.
Enquiries
Documentation is provided on request
Technical documentation, the integration specification and commercial terms are shared with companies and commercial entities evaluating the platform.
This site does not create accounts and does not process transactions. Scope, availability and responsibilities are set out in the agreement executed with each client.