A simple method of performing budgeting
Ben Stanley
bds02@uow.edu.au
Fri, 15 Jun 2001 13:24:39 +1000
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I have a book which claims to help people to budget and save money. They
recommend that you open a bank account which will hold all your budgeted
funds. You create a set of accounts for your budget:
Utilities
Transport
Food
Rent
Savings
etc...
Unallocated
At any point in time, the sum of money contained in all of these
accounts must be the same as your statement balance at the same point in
time.
Now, part of the budgeting process is figuring out how much money per
pay packet you are going to allocate to each budget account. That is the
planning stage. (This could be assisted by a druid or perhaps more
complicated stuff in gnucash.) Note that I only consider the case where
you don't vary the contributions over time - that is, the contributions
remain the same from one pay to the next. Once you have figured that
out, you create a giant split which distributes the funds from each pay
into their respective accounts.
It is envisioned that this would lead to the following account structure:
Bank Account
Utilities
Transport
Food
Rent
Savings
etc...
Unallocated
When you get paid, you would transfer from Income into Unallocated:
Pay
Income 1000.00
Bank Account:Unallocated 1000.00
So now your Bank Account:Unallocated has $1000.00. (That is also the
balance in Bank Account, since all the other accounts are 0 at the moment.)
Then you would create a giant split to distribute the funds after you
got paid: (these numbers are completely bogus)
Distribute Budgeted Amounts
Bank Account:Unallocated 950.00
Bank Account:Utilities 200.00
Bank Account:Transport 100.00
Bank Account:Food 150.00
Bank Account:Rent 200.00
Bank Account:Savings 200.00
Bank Account:etc... 100.00
Since we have just moved money around inside the Bank Account, the
balance of the bank account has not changed. This transaction will not
appear on your bank statement. The Bank Account still contains $1000.00,
the sum of all the child accounts.
When it comes time to pay the gas (heating) bill, you would first look
at your Bank Account:Utilities account to see if there is enough funds
to pay it. If not, you're in trouble... but we'll leave that case until
later. You pay it like this:
Gas Company
Expenses:Gas 60.00
Bank Account:Utitlites 60.00
The balance sheet is now:
Bank Account
Unallocated 50.00
Utilities 140.00
Transport 100.00
Food 150.00
Rent 200.00
Savings 200.00
etc... 100.00
Total for Bank Account: 940.00
Perhaps you pay two things at once, or withdraw some cash to cover some
things:
Groceries and Rent
Bank Account:Food 80.00
Bank Account:Rent 200.00
Cash 280.00
Of course, this method does not track what you do with the cash :-) it's
to show that you can perform one transaction involving multiple budget
categories at once.
Some bills occur only once a year (eg insurance), so this method allows
you to put aside some money from each pay to cover them. It also helps
you to decide if you really can afford to go out to dinner tonight - to
answer that, just look in the Food account and see how much there is in
it compared to how long until the next pay packet comes in!
Now, so far everything is OK... Unfortunately, this method is
impractical in Gnucash because it stuffs up reconcilliation of the Bank
Account to the bank statement.
To be able to reconcile such an account with child accounts to a bank
statement, the reconcilliation dialog must be changed. Transactions
which just move funds around inside the Bank Account will not show up on
the statement, and so should not be shown in the reconciliation dialog.
Multiple transactions which result in one net amount entering or leaving
the Bank Account must be performed as splits if they were performed at
one time. These amounts should show up in the reconcilliation dialog, as
they should correspond to items on the statement. Currently, no items
are shown in the reconcilliation dialog.
A separate budgeted category may be created to cover bank fees, or you
may elect to cover them from unallocated funds. Bank interest may be
handled similarly.
A sample gnucash account with these transactions recorded is attached.
The expected bank statement would be as follows:
1/6/2001 Opening Balance 0.00
15/6/2001 Pay 1000.00 1000.00
16/6/2001 Gas Utility 60.00 940.00
17/6/2001 Cash Withdrawal 280.00 660.00
18/6/2001 Transfer to Savings Account 200.00 460.00
31/6/2001 Closing Balance 460.00
Note that I found it rather difficult to put the example in to gnucash,
because there is no register which can interact with the Bank Account
and it's children in the proper way for this approach. The General
Register does not show the expected total in the bank account, which
would be useful for comparing with the bank statement. Note, however,
that the chart of accounts does display this information correctly.
This usage may not be standard accounting practice, but I would find it
useful to be able to work with gnucash in this way. Comments on how this
could be implemented without breaking standard accounting practices
would be appreciated.
Ben.
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filename="Budgeting.gnucash"
<?xml version="1.0"?>
<gnc-v2>
<gnc:count-data cd:type="account">20</gnc:count-data>
<gnc:count-data cd:type="transaction">7</gnc:count-data>
<gnc:account version="2.0.0">
<act:name>Bank Account</act:name>
<act:id type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Food</act:name>
<act:id type="guid">230a910c707d5cae9e907b8dec579bcc</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Rent</act:name>
<act:id type="guid">34b147043508006a2043144116aa9fd9</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Savings</act:name>
<act:id type="guid">4603e841a0652b8dc5258fad8a893107</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Transport</act:name>
<act:id type="guid">41971abc22938abefa27b5f4358c2951</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unallocated</act:name>
<act:id type="guid">59763e0293a5ce6fe1c15256ec268640</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Utilities</act:name>
<act:id type="guid">c247e1e72b8e2c693f839fc7faed9e5b</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Misc</act:name>
<act:id type="guid">08ff80d0c7e1f4e935169bc301bb7349</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a6643dafd77b39c51de221e7f9cdc2fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Savings Account</act:name>
<act:id type="guid">654362e75316e00dd784187c1ad4b0c0</act:id>
<act:type>BANK</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Cash</act:name>
<act:id type="guid">faf1511e7dfb8c63e451dc0021855a69</act:id>
<act:type>CASH</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Income</act:name>
<act:id type="guid">609f66a6a7057e478073c0d155ef9266</act:id>
<act:type>INCOME</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Interest</act:name>
<act:id type="guid">2e87a448522ebe19e648863b200c99d6</act:id>
<act:type>INCOME</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">609f66a6a7057e478073c0d155ef9266</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Pay</act:name>
<act:id type="guid">57f2581629b963ddeb2a81264e938636</act:id>
<act:type>INCOME</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">609f66a6a7057e478073c0d155ef9266</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Expenses</act:name>
<act:id type="guid">a75890736aab207118f90c6dfe631ff9</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Food</act:name>
<act:id type="guid">903bc0e48b91be5cf917bd69ce32aecf</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Misc</act:name>
<act:id type="guid">fdb384049f3c81749c47e61d063c064b</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Rent</act:name>
<act:id type="guid">6227eb312fe7bb23140c7e85689c952f</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Transport</act:name>
<act:id type="guid">6f20889ef6b901d3bc0fd39f7ce5c8c8</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unallocated</act:name>
<act:id type="guid">91ce647c5e0b61f2d40c939751da20d8</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Utilities</act:name>
<act:id type="guid">f89161ef0ca09876597445cba696833a</act:id>
<act:type>EXPENSE</act:type>
<act:currency>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>AUD</cmdty:id>
</act:currency>
<act:currency-scu>100</act:currency-scu>
<act:slots>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"/>
</slot>
</act:slots>
<act:parent type="guid">a75890736aab207118f90c6dfe631ff9</act:parent>
</gnc:account>
<gnc:transaction version="2.0.0">
<trn:id type="guid">8a4f3e689a1ec4151249912ba4791366</trn:id>
<trn:date-posted>
<ts:date>2001-06-15 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:07:40 +1000</ts:date>
</trn:date-entered>
<trn:description>Distribute Budgeted Amounts</trn:description>
<trn:splits>
<trn:split>
<split:id type="guid">a0216647d38dc1369438c0f405b5da1a</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-95000/100</split:value>
<split:quantity>-95000/100</split:quantity>
<split:account type="guid">59763e0293a5ce6fe1c15256ec268640</split:account>
</trn:split>
<trn:split>
<split:id type="guid">398d23f2253d45ee76768c5eef26e600</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>15000/100</split:value>
<split:quantity>15000/100</split:quantity>
<split:account type="guid">230a910c707d5cae9e907b8dec579bcc</split:account>
</trn:split>
<trn:split>
<split:id type="guid">33ce60a30fcd6255818262eb51269a9c</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>10000/100</split:value>
<split:quantity>10000/100</split:quantity>
<split:account type="guid">08ff80d0c7e1f4e935169bc301bb7349</split:account>
</trn:split>
<trn:split>
<split:id type="guid">46fe7818441949c085b253ee94ec8d02</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>20000/100</split:value>
<split:quantity>20000/100</split:quantity>
<split:account type="guid">34b147043508006a2043144116aa9fd9</split:account>
</trn:split>
<trn:split>
<split:id type="guid">d87d24757566fbab6f3bfd992103c65c</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>20000/100</split:value>
<split:quantity>20000/100</split:quantity>
<split:account type="guid">4603e841a0652b8dc5258fad8a893107</split:account>
</trn:split>
<trn:split>
<split:id type="guid">3ff7416d9904d19aeaea4e03c8c8ef79</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>10000/100</split:value>
<split:quantity>10000/100</split:quantity>
<split:account type="guid">41971abc22938abefa27b5f4358c2951</split:account>
</trn:split>
<trn:split>
<split:id type="guid">c9d7cd166a6e42c29ea60445d5f0fb70</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>20000/100</split:value>
<split:quantity>20000/100</split:quantity>
<split:account type="guid">c247e1e72b8e2c693f839fc7faed9e5b</split:account>
</trn:split>
</trn:splits>
</gnc:transaction>
<gnc:transaction version="2.0.0">
<trn:id type="guid">3bf3dce75da19b6d06107eaf202bbc1c</trn:id>
<trn:date-posted>
<ts:date>2001-06-17 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:11:34 +1000</ts:date>
</trn:date-entered>
<trn:description>Groceries and Rent</trn:description>
<trn:splits>
<trn:split>
<split:id type="guid">c02bceb7ec994aad503dddb10ae82571</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-8000/100</split:value>
<split:quantity>-8000/100</split:quantity>
<split:account type="guid">230a910c707d5cae9e907b8dec579bcc</split:account>
</trn:split>
<trn:split>
<split:id type="guid">26e6d313af1f6de2f063db3ca5fb23ed</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-20000/100</split:value>
<split:quantity>-20000/100</split:quantity>
<split:account type="guid">34b147043508006a2043144116aa9fd9</split:account>
</trn:split>
<trn:split>
<split:id type="guid">c40d158fd0d3c465fd96221cd2c84d72</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>28000/100</split:value>
<split:quantity>28000/100</split:quantity>
<split:account type="guid">faf1511e7dfb8c63e451dc0021855a69</split:account>
</trn:split>
</trn:splits>
</gnc:transaction>
<gnc:transaction version="2.0.0">
<trn:id type="guid">26ee1cfeb23d282df03617a58d08f957</trn:id>
<trn:date-posted>
<ts:date>2001-06-18 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:14:01 +1000</ts:date>
</trn:date-entered>
<trn:description></trn:description>
<trn:splits>
<trn:split>
<split:id type="guid">83df83baddce4a208f9352db14671fca</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-20000/100</split:value>
<split:quantity>-20000/100</split:quantity>
<split:account type="guid">4603e841a0652b8dc5258fad8a893107</split:account>
</trn:split>
<trn:split>
<split:id type="guid">16df809ee8042d1fb1ae34cdbdbce595</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>20000/100</split:value>
<split:quantity>20000/100</split:quantity>
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<ts:date>2001-06-15 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:06:46 +1000</ts:date>
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<trn:description>Pay</trn:description>
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<trn:split>
<split:id type="guid">4b21cbff3cb78f7dc7c2cfb164bb8831</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-100000/100</split:value>
<split:quantity>-100000/100</split:quantity>
<split:account type="guid">57f2581629b963ddeb2a81264e938636</split:account>
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<trn:split>
<split:id type="guid">79ce44a49804affb205da3116a1f56e1</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>100000/100</split:value>
<split:quantity>100000/100</split:quantity>
<split:account type="guid">59763e0293a5ce6fe1c15256ec268640</split:account>
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<ts:date>2001-06-16 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:10:15 +1000</ts:date>
</trn:date-entered>
<trn:description>Pay Gas bill</trn:description>
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<trn:split>
<split:id type="guid">ad62fa1601b85bd9a0fad01377c0799a</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-6000/100</split:value>
<split:quantity>-6000/100</split:quantity>
<split:account type="guid">c247e1e72b8e2c693f839fc7faed9e5b</split:account>
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<trn:split>
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<split:reconciled-state>n</split:reconciled-state>
<split:value>6000/100</split:value>
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<split:account type="guid">f89161ef0ca09876597445cba696833a</split:account>
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<ts:date>2001-06-17 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:12:59 +1000</ts:date>
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<trn:description>Groceries</trn:description>
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<trn:split>
<split:id type="guid">093c968fe9c73340e4ee269becdbe876</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>8000/100</split:value>
<split:quantity>8000/100</split:quantity>
<split:account type="guid">903bc0e48b91be5cf917bd69ce32aecf</split:account>
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<trn:split>
<split:id type="guid">d3a329adf45b90f3d3859a2a0795254d</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-8000/100</split:value>
<split:quantity>-8000/100</split:quantity>
<split:account type="guid">faf1511e7dfb8c63e451dc0021855a69</split:account>
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<ts:date>2001-06-17 00:00:00 +1000</ts:date>
</trn:date-posted>
<trn:date-entered>
<ts:date>2001-06-15 13:13:33 +1000</ts:date>
</trn:date-entered>
<trn:description>Rent</trn:description>
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<trn:split>
<split:id type="guid">ebb783e3fc6aeb201568d461213ad0e6</split:id>
<split:reconciled-state>n</split:reconciled-state>
<split:value>-20000/100</split:value>
<split:quantity>-20000/100</split:quantity>
<split:account type="guid">faf1511e7dfb8c63e451dc0021855a69</split:account>
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<trn:split>
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<split:reconciled-state>n</split:reconciled-state>
<split:value>20000/100</split:value>
<split:quantity>20000/100</split:quantity>
<split:account type="guid">6227eb312fe7bb23140c7e85689c952f</split:account>
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<!-- Local variables: -->
<!-- mode: xml -->
<!-- End: -->
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