A ledger, not a transaction list
Double-entry accounting
Every movement is recorded as at least two linked postings.
Immutable journal
Committed postings are never rewritten after the fact.
Historical balances
Reconstruct any balance as of a chosen point in time.
Built for reconciliation
Opening balance, movements and closing balance form a verifiable financial chain.
Blockchain shows transactions.
V3 Custody explains how money moved.
The blockchain answers one question: what happened to an address? An enterprise needs to understand much more:
who owns the funds;
how much of the balance is available;
how much is reserved;
who initiated the operation;
who approved it;
which counterparty it involved;
why the balance changed;
whether the operation was cancelled, rejected or refunded;
what the balance was on a specific date.
V3 Custody adds operational and financial context to on-chain data. The result isn't just a transaction history, but a structured ledger of digital-asset movement.
A balance you can explain
Every balance in V3 Custody is derived from double-entry postings — not stored as a standalone number. That's what makes it explainable and reproducible.
Every change has a matching side
Each deposit, reservation, confirmation or refund is recorded as a balanced posting. All postings within a single ledger entry always sum to zero, so every change in balance has a counter-side and can be traced back to the operation behind it. The ledger uses several account types:
Available — funds ready for new operations.
Reserved — funds locked for a pending transfer or an approval in progress; still owned, but temporarily unavailable for re-spending.
External — the outside side of a movement: on-chain inflows and assets sent beyond the controlled Vault.
Adjustment — a dedicated system account for controlled corrections and special accounting entries.
Every number in the interface has an explanation. A balance in V3 Custody isn't an independently updated figure — it's formed from ledger postings and updates together with them, as a single monetary operation.
Available balance
15,693
Deposit · USDT
+10,000
Transfer out · USDT
-1,350
Reserve · USDT
-80,000
Incoming deposit · USDT
Operation #OP-1188
Available
+10,000
External
-10,000
postings
0
Reserve · USDT
Operation #OP-1191
Available
-80,000
Reserved
+80,000
postings
0
29 Jul 2026
30 Jul
31 Jul
01 Aug 2026
29 Jul 2026 · End of day
195,000
Available
155,000
Reserved
40,000
01 Aug 2026 · End of day
210,000
Available
186,000
Reserved
24,000
Reconstruct any balance in the past
The current balance only answers what the Vault holds right now. V3 Custody can calculate a position as of a chosen moment, directly from the ledger postings committed before that date. This lets you:
restore an end-of-day balance;
build a monthly or quarterly cut;
check state before and after a specific operation;
investigate discrepancies;
confirm historical data;
build reproducible management reporting.
Your past balance doesn't change because of future operations. A historical position is calculated from committed movements — not from the current balance value.
Funds are reserved before anything leaves.
Money moves through states, not straight to the chain.
An outgoing transfer starts inside the ledger — passing through Available, Reserved and Executed before it ever leaves the Vault.
See not just how much, but in what state
V3 Custody splits assets into available and reserved — tracked per address, per asset and across the whole Vault. Treasury sees exactly what's free and what's already tied up.
whole vault 210,000
usable now
88.6%Available 186,000
Reserved 24,000
USDT
A 126,000
R 24,000
Main settlement
A 96,000
R 24,000
Operations
A 30,000
R 0
TRX
A 60,000
R 0
Reserve wallet
A 60,000
R 0
Reserved is not a spend. Funds stay the company's property until the transfer is confirmed — they're just excluded from the available balance to prevent double-use.
Request
first send
Request
timeout·network·redelivery
RETRY
V3 Custody
Transfer #OP-1291
key matched
return existing result
1 broadcast · not 2
One request, one payment
A unique idempotencyKey means a retried request returns the existing result — never a second transfer or a duplicate broadcast. Safe for payment services, banking, OTC and treasury automation.
Inside the leadger
Check available balance
Apply Vault policies
Create the operation
Move to Reserved
external · last
Approve / broadcast on-chain
only now do funds leave the Vault
Intent is recorded before execution
Before any broadcast: check the available balance, apply Vault policies, create the operation, move the amount from Available to Reserved — and only then execute. Parallel requests can't double-spend.
Approvals gate the money
While an operation waits, funds sit in Reserved. Final approval triggers execution; rejection releases them back to Available.
Decided by policy, recorded by the ledger
Policy Engine
who may move money
Allow / block the transfer
Require one or more approvals
Apply limits
Per-user / per-scenario rules
Ledger
what actually happened
Reserved 250,000
CFO approved
Compliance approved
Approve
Broadcast + finalized
Rejected
Funds return to Available
The business behind every transaction
An on-chain transfer shows an address and an amount. V3 Custody connects each operation to the real relationship and business event behind it — and keeps corrections part of the record instead of erasing the past.
Link addresses to real relationships
Transactions can be matched to counterparties automatically, by sender or recipient address. The ledger and operational history use that context to answer:
how much was sent to a specific counterparty;
how much was received from them;
which addresses were used;
which group the counterparty belongs to;
which operations were awaiting approval;
the total turnover for a period.
When a new counterparty address is added, the system can match previously recorded operations to it — while preserving the classification history.
Atlas Digital Markets
Group · OTC desks
SENT
80,000
RECEIVED
125,000
Turnover
205,000
Operations
42
Group
OTC desks
Pending
2
TR7NH...z9k2
TRON
0x4fa...8c1d
ETH
TQ2m...p4rX
TRON
Corrections without rewriting history
A correct system never deletes the original operation or rewrites the past when a refund or fix happens. V3 Custody lets you link operations explicitly as:
refund;
partial refund;
reversal;
correction;
replacement.
The original movement and the correcting operation are kept separately, so the full sequence of events stays clear.
Original payment
#TR-1291 · Atlas
100,000
Partial refund
Linked#TR-1305 · refund of #TR-1291
-20,000
Net amount
80,000
Corrections without rewriting history.
Every operation, traceable end to end
From the raw postings behind a balance to the people behind a decision — the ledger keeps the full trail, so any number can be traced back to where it came from.
An operation is not a transaction
A single business operation can span several on-chain transactions. V3 Custody groups them under one operation and keeps the whole route traceable — from the first transaction to the current state. From any posting you can move back to the source operation, its transactions, addresses, counterparty and approval process — and every record stays read-only, never rewritten after the fact.
From transaction to posting — and back. One operation ties its transactions together, so nothing about how funds moved is ever lost.
Invoice #INV-2026-184
Atlas Digital Markets
62,000
2 linked transactions
0x9f2c…a41b
Jul 4, 2025 ·
#INV-2026-184
30,000
0x71ab…33de
Jun 16, 2026 ·
#INV-2026-184
32,000
0x3a91…7c2e
Jun 12, 2025 ·
#INV-2026-205
18,000
Report
Grouped by invoice
62,000
Not just what happened, but who decided
Every operation links to its initiator, approvers, the policies applied, comments, timing, the final decision and the execution result. Treasury, finance and compliance get full transparency — without piecing it together from several systems.
One structure, not scattered wallets
Every address is its own ledger account, and everything rolls up — by Vault, user, asset, network, account purpose, counterparty and more. When an unexpected token arrives on an address — another asset on a USDT account — it's booked to a sub-account instead of being lost. Still in view, still usable.
One financial view across your custody structure.
Ledger reconciled
From opening balance to closing position
The Account Statement brings together the opening balance, incoming and outgoing movements, the reserved position and the closing balance — so the opening balance plus inflows, less outflows, always resolves to the closing balance.
Built for reconciliation, not just visualization. Every total should open up to the operations and postings it was calculated from.
The ledger records. Policy decides.
Two halves of one controlled flow.
Recorded by the ledger. Every movement is a balanced posting, traceable to its source operation.
Decided by policy. Limits, allowlists and approvals are evaluated before anything is signed.
Policy Engine. See how rules and approvals control who may move money.
Everyone sees only their permitted part of the Vault
The ledger follows the platform's access model. A regular user sees postings and balances for the addresses available to them; an administrator can see the aggregated position of the whole Vault. One infrastructure serves different teams and business units — without exposing financial data no one should see.
Your addresses, your operations
Sees their own addresses, available balance and the operations they created.
Only what needs a decision
Sees the operations that require their approval — without automatic access to a user's full activity.
The full Vault position
Sees the complete Vault position, accounts and aggregates.
Statements and reconciliation data
Gets statements, historical balances and the data needed for reconciliation.
Built to plug into your financial stack
The ledger is available over a REST API and works as the backbone for back-office tools, treasury dashboards, banking integrations, internal accounting systems, ERP and financial reporting, automated workflows, reconciliation systems, and operational monitoring.
Embed the ledger into your existing loop
Consistent, machine-readable errors. Raw amounts with no loss of precision, plus a decimal representation for interfaces. Idempotency for monetary requests. Filtering and pagination. Links back to source operations. Access scoping. One unified model of assets and networks.
Ledger API
/vaults/{code}/balances
/vaults/{code}/balances/as-of
/vaults/{code}/ledger/entries
/vaults/{code}/reports/account_statement
/vaults/{code}/transfers
Consumed by
Back-office
Treasury dashboards
Banking integrations
Accounting systems
ERP & reporting
Reconciliation
Built for every team that touches the money. One ledger, six points of view.
Treasury.
Sees real available liquidity and the amounts already reserved against operations.
Finance.
Gets a structured journal of movements, historical balances and statements for reconciliation.
Operations.
Can safely retry requests without creating duplicate transfers.
Management.
Gets an aggregated position across Vaults, assets, addresses and counterparties.
Compliance & internal control.
See initiators, approvers, the policies applied and the sequence of decisions.
Engineering.
Integrates one ledger API instead of syncing dozens of addresses and blockchain events by hand.
The ledger, in eight ideas. Every one provable in the product.
Every movement is balanced. Each change in assets has a matching side inside the double-entry ledger.
Funds are reserved before execution. The amount is locked before approval and external broadcast.
Retries don't create duplicate payments. Idempotency protects monetary requests from repeated execution.
Balances are derived from movements. Balances are formed from postings, not stored apart from financial history.
Historical positions stay reproducible. Any position can be reconstructed as of a chosen point in time.
Corrections preserve the original record. Refunds and fixes create new linked operations instead of deleting the past.
Every number can be explained. From an aggregated balance down to the account, posting and source operation.
Access follows the Vault structure. A user sees only the financial data they're permitted to.
Make every movement of digital assets provable
Bring blockchain operations, corporate policies, approvals, balances and financial reporting together in one programmable loop.
For banks, OTC platforms, payment providers, corporate treasury teams and financial services that need controlled accounting of digital assets.
FAQ. Everything you need to know about the ledger in V3 Custody.
No. The crypto assets sit on controlled blockchain addresses. The ledger reflects the ownership, state and movement of those assets inside V3 Custody's operational model.
An explorer shows on-chain transactions. The ledger adds owners, balance states, reserves, counterparties, policies, approvals and business links.
No. Reserved funds still belong to the owner — they're just temporarily unavailable for creating another operation.
The reserved amount returns to Available, and the unsuccessful operation stays in the history.
Yes. A position is calculated from the ledger postings committed before the chosen moment.
Financial history shouldn't be deleted. Refunds and fixes use linked operations instead — refund, reversal, correction or replacement.
The ledger is an operational registry of digital assets and a source of data for reconciliation and reporting. It can integrate with accounting and ERP systems, but it isn't positioned as a statutory accounting system.