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# Ledger for Equity : Opening-Balances

Date | F | Description/Posting |  | Amount | Balance
--- | --- | --- | --- | --- | ---
2007-12-31 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:499, demo.ledger:498 |  | -300.00 USD, -200.00 CAD | -300.00 USD, -200.00 CAD
2007-12-31 | Assets:Current:Cash | 300.00 USD |  |
2007-12-31 | Equity:Opening-Balances | -300.00 USD |  |
2007-12-31 | Assets:Current:Cash | 200.00 CAD |  |
2007-12-31 | Equity:Opening-Balances | -200.00 CAD |  |
2007-12-31 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:265 |  | -12000.00 USD | -12300.00 USD, -200.00 CAD
2007-12-31 | Assets:Current:BestBank:Savings | 12000.00 USD |  |
2007-12-31 | Equity:Opening-Balances | -12000.00 USD |  |
2007-12-31 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:148 |  | -1412.24 USD | -13712.24 USD, -200.00 CAD
2007-12-31 | Assets:Current:BestBank:Checking | 1412.24 USD |  |
2007-12-31 | Equity:Opening-Balances | -1412.24 USD |  |
2007-12-31 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:366 |  | -31273.02 USD | -44985.26 USD, -200.00 CAD
2007-12-31 | Assets:Investments:UTrade:Account | 31273.02 USD |  |
2007-12-31 | Equity:Opening-Balances | -31273.02 USD |  |
2008-01-01 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:462 |  | 41.11 USD | -44944.15 USD, -200.00 CAD
2008-01-01 | Liabilities:Condo-Management | -41.11 USD |  |
2008-01-01 | Equity:Opening-Balances | 41.11 USD |  |
2008-01-01 | A | AutoPadDirective | Automatic opening balance for checks: demo.ledger:329 |  | 791.34 USD | -44152.81 USD, -200.00 CAD
2008-01-01 | Liabilities:Credit-Card:VISA | -791.34 USD |  |
2008-01-01 | Equity:Opening-Balances | 791.34 USD |  |
2008-01-01 | * | Life insurance policy resale value |  | -4407.06 USD | -48559.87 USD, -200.00 CAD
2008-01-01 | Expenses:Insurance:Life | 4407.06 USD |  |
2008-01-01 | Equity:Opening-Balances | -4407.06 USD |  |