09 · Banking

An escrow ledger, not a wallet.

Brokher never holds custody by default. Money moves through licensed partners and shows up in a strict double-entry ledger inside Proassistly. Every rail is an adapter behind one API.

Rails

One adapter surface, many rails.

         Buyer ──▶ (deposit)          Seller ◀── (payout)
                     │                        │
                     ▼                        ▲
             ┌───────────────── payments-svc ─────────────┐
             │  double-entry ledger · escrow accounts     │
             │  KYC/AML orchestration · FX book           │
             └────┬──────────┬──────────┬──────────┬──────┘
                  ▼          ▼          ▼          ▼
              ABA adapter Acleda a. Wing a.  Wise / Maybank / Revolut / SWIFT
                  │          │          │          │
                  ▼          ▼          ▼          ▼
              partner bank / MFI / cross-border network

Ledger

Double-entry, immutable, reconciled daily.

fin/01

Chart of accounts

Per tenant, per currency

Escrow, fees, commissions, taxes, FX gains/losses, provider payables — each a code, each currency-scoped.

fin/02

Every event = 2 postings

Debit + credit

Deposits, releases, refunds, FX conversions and fees produce paired postings. No mutable balances.

fin/03

Reconciliation

Daily statements

Automated match of partner statements against internal ledger; breaks trigger tickets in Proassistly.

fin/04

Custody boundary

Licensed partner

Funds sit in a partner-licensed escrow account, not on Brokher's balance sheet. Reduces licensing risk.

fin/05

Locked at commit

Cross-border deals lock a rate at signature; slippage booked to FX P&L, not the counterparty.

fin/06

AML

Screen + monitor

Sanctions & PEP screening at onboarding; transaction monitoring for structuring, layering, unusual velocity.

Flow

Reservation → close in money terms.

 t0  reservation signed
       ▶ buyer wires deposit to escrow (ABA/Acleda/Wing/Wise)
       ▶ payments-svc credits escrow account, debits buyer receivable

 t1  due diligence complete
       ▶ contract e-signed
       ▶ nothing moves yet; ledger records signature artifact hash

 t2  closing conditions met
       ▶ escrow releases:
            · seller payout (rail chosen per currency & size)
            · fees to Brokher
            · partner service payments (lawyer, valuer)
       ▶ ledger closes deal; audit + tax reports generated