Balance sheet
Generated GRU balance-sheet surface.
This page exposes the public reporting boundary for GRU monetary layers, reserve values, and balance-sheet-style transparency generated from approved metrics artifacts and public reserve APIs.
Reader note
This is a public transparency view, not a statutory balance sheet.
The page is meant to answer one practical question: which GRU amounts can a reader see today, and which amounts are still outside the public record? It does not replace audited financial statements, custodian evidence, or private ledger support.
The reconciled public view is narrow but clearer: reserve capacity is $0, M00 is $58.85856, M1 is $176,824,258,912.2703, monetary base is $0, policy XAU equivalent is 0 oz, and no public M0 reserve amount is currently exposed.
- Use as public data: visible API-backed figures and publication status fields.
- Do not use as audit proof: unavailable M0 detail, policy XAU treatment, custodian support, and assurance status.
- Escalate for review: any page or deck that describes unpublished fields as zero.
Data provenance
Live vs local balance figures
| Line | Live API | Local metrics | Treatment |
|---|---|---|---|
| Reserve USD | $0 | $0 | Live API is current; local agrees. |
| M00 Li notional USD | $58.85856 | $58.85856 | Published and non-zero in both surfaces. |
| M1 cStar USD | $176,824,258,912.2703 | $176,824,258,912.2703 | Use the live API for public disclosure. |
| Monetary base USD | Not published | Not published | Do not infer zero from absence. |
| Policy XAU equivalent | 0 oz | 0 oz | Policy basis matches, but it is not a custodian-attested reserve statement. |
Reporting boundary
Generated figures, not audited statements
Balance-sheet content is generated from /data/gru-public-record.v1.json and reserve-capacity API outputs. A figure is not an audited financial statement unless a separate audit record identifies it as audited.
| Field | Source | Public treatment |
|---|---|---|
| Reserve USD | Reserve-capacity API | Generated transparency figure. |
| M00 Li notional USD | Reserve-capacity API | Monetary-layer notional figure. |
| M0 reserve detail | Not exposed by current public record | Not published; do not infer zero. |
| Policy XAU equivalent | Reserve-capacity API | 0 oz on current policy-reserve basis; not an external appraisal. |
| M1 cStar USD | Reserve-capacity API | Monetary-layer supply figure. |
| Monetary base USD | Reserve-capacity API | Policy-basis figure with methodology reference. |
Head Office
OMNL Head Office ledger summary
The Head Office summary is published separately from the GRU reserve surface so readers can see the OMNL office-1 ledger basis directly.
The underlying Fineract journal query used for this rollup is /fineract-provider/api/v1/journalentries?officeId=1&fromDate=2020-01-01&toDate=2030-12-31&dateFormat=yyyy-MM-dd&locale=en.
| Field | Value | Source |
|---|---|---|
| Office ID | 1 | head-office-balance.v1.json |
| Office name | OMNL Head Office (DBIS) - Central Bank | head-office-balance.v1.json |
| Assets (Dr) | $1,161,000,000,000 | head-office-balance.v1.json |
| Liabilities (Cr) | $1,161,000,000,000 | head-office-balance.v1.json |
| Net | $0 | head-office-balance.v1.json |
| M0 | $169,000,000,000 | head-office-balance.v1.json |
| M1 | $0 | head-office-balance.v1.json |
| M00 | Not published | head-office-balance.v1.json |
Current reconciliation
Published amounts and unavailable fields
| Line | Current public value | Status |
|---|---|---|
| Reserve USD | $0 | Published from current reserve-capacity API. |
| M00 Li notional USD | $58.85856 | Published from current reserve-capacity API. |
| M1 cStar USD | $176,824,258,912.2703 | Published from current reserve-capacity API. |
| Monetary base USD | $0 | Published live GRU monetary metric. |
| M0 reserve USD | Not published | No current public numeric amount. |
| Policy XAU equivalent | 0 oz | Published live policy-reserve metric; not a custodian-attested reserve statement. |
| Proof quorum | Live API: 0 / 3 | Not passed. |
Monetary position
Reserve and supply statement categories
| Category | Current public treatment |
|---|---|
| Assets: reserve cash and cash equivalents | Reserve capacity currently published as $0. |
| Assets: custody / reserve assets | Custody detail not published. |
| Assets: receivables / other assets | Not published. |
| Liabilities: M00 | M00 published as $58.85856; classification as liability requires audited framework. |
| Liabilities: M0 | Not published; do not infer zero. |
| Liabilities: M1 | M1 published as $176,824,258,912.2703; classification requires audited framework. |
| Capital / equity | Not published. |
| Notes and accounting policies | Pending audited financial statement package. |
Balance-sheet gaps
What still needs to be published
| Required item | Status | Public disclosure needed |
|---|---|---|
| Custody detail | Not published | Publish custody / reserve-asset detail or a clear non-disclosure statement. |
| Liability classification | Pending | State whether M00, M0 and M1 are liabilities, overlays or policy layers. |
| Capital / equity | Not published | Publish capital or equity treatment in the public framework. |
| Notes and accounting policies | Pending | Publish basis of preparation and accounting rules. |
Public notice
Reserve and balance-sheet backlog notice
Open the reserve and balance-sheet backlog notice for the current custody, assurance and classification gaps.