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Account Creation & Hierarchical Structure

Corporate Clients onboarded to VAS use a hierarchical account model. This model provides clear segregation of funds, supports regulatory compliance, and enables fine-grained tracking of all Customer transactions.

At the highest level, each Corporate Client has:

  • Parent Accounts (per currency)
  • Sub Accounts (per Customer, under a Parent)
  • Settlement Account (for all external inflows/outflows)
  • Operational Account (separate, non-VAS, for the client’s own day-to-day operations)

Sub Account

A Sub Account is the core ledger used to segregate Customer funds from the Corporate Client’s operational balances.

  • Always linked to a Parent Account.
  • Acts as a virtual, non-interest-bearing account.
  • No direct relationship with BCB — it is governed by agreements between the Corporate Client and their Customers.
  • Restrictions:
    • ❌ No debit/credit cards
    • ❌ No cheque books
    • ❌ No account statements
  • No minimum or maximum balance requirements.

Use case: Corporate Clients can open one Sub Account per Customer, ensuring each Customer’s balances are isolated.


Parent Account

The Parent Account acts as the main ledger for a group of Sub Accounts.

  • Tracks all Customer transactions, balances, and fund movements.
  • Corporate Clients may have multiple Parent Accounts:
    • One per currency.
    • Each may contain multiple Sub Accounts.
  • Provides a consolidated view across all linked Sub Accounts.
  • Created for both new and existing Corporate Clients.
  • Balance remains at zero:
    • All credits/debits are immediately swept to/from the Settlement Account.

Use case: Developers integrating with reporting APIs will typically use the Parent Account for roll-up views across Customers.


Settlement Account

Every VAS Corporate Client must have a Settlement Account.

  • Used exclusively for inbound and outbound transactions with external counterparties.
  • Transfers between Settlement and Sub Accounts are only possible via the Parent Account.
    • ✅ Ensures reconciliation and audit integrity.
    • ❌ Direct transfers between Sub ↔ Settlement are not allowed.
  • Only the Corporate Client can initiate transfers.

Use case: Developers building payments integrations must always route external flows via the Settlement ↔ Parent ↔ Sub path.


Operational Account

The Operational Account is not part of VAS. It represents the Corporate Client’s day-to-day banking account with BCB.

  • Existing Clients: Already have an Operational Account.
  • New Clients: Open one through standard BCB onboarding.
  • This account is not linked to VAS flows.
  • It does not reflect VAS balances or transactions.

Use case: Developers should not expect to see VAS-related balances in Operational Account APIs. Treat this account as out of scope for VAS workflows.


Developer Notes

  • APIs that expose balances or transactions will clearly differentiate between Operational, Parent, Sub, and Settlement accounts.
  • Identifiers:
    • Parent and Settlement Accounts have a direct relationship with BCB systems.
    • Sub Accounts exist virtually (ledger-only) but are still addressable in API workflows.
  • Transfers:
    • Always enforce the Settlement → Parent → Sub routing in client logic.
    • Attempts to bypass this structure will return validation errors.
  • Reporting:
    • Parent Accounts = roll-up view.
    • Sub Accounts = granular, per-Customer view.