Entity pillar · v0.16.0
equity-transaction EquityTransaction
An append-only cap-table mutation event. File layout: `.corpospec/entity/equity/transactions/<YYYY>/<MM>/<entity>-<seq>.yaml`. Never overwrite once `status: posted`.
$id · https://corpospec.com/schemas/v0.16.0/equity-transaction.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| content_hash | string | yes | SHA-256 of canonicalised payload (excluding this field). |
| effective_date | IsoDate | yes | Legal-effective date (Handelsregister entry for share issuance, plan-effective date for grants). |
| entity | PathRef | yes | Issuing entity. |
| id | PathRef | yes | PathRef identifier, conventionally `entity/equity/transactions/<entity>-<seq>`. |
| posted_by | PathRef | yes | PathRef into the person who posted. |
| status | EquityTxStatus | yes | Status. |
| tx_date | IsoDate | yes | Resolution / signing date. |
| tx_type | EquityTxType | yes | Type of event. |
| certificate_no | string? | — | Certificate number (US C-Corp / DE AG). |
| cost_basis | MonetaryAmount? | — | Per-share cost basis for tax purposes. |
| eg_19a_election | boolean? | — | DE-specific §19a EStG election flag (employee-equity deferred taxation). |
| from_stakeholder | PathRef? | — | Source stakeholder for transfer events. |
| git_commit_sha | string? | — | Git commit SHA captured by pre-commit hook. |
| governing_resolution | PathRef? | — | PathRef into the governing Gesellschafterbeschluss / shareholder resolution. |
| instrument_ref | PathRef? | — | PathRef into a ConvertibleInstrumentDocument or warrant for convertible / warrant events. |
| journal_entry | PathRef? | — | PathRef into the BDR 0066 JournalEntry that booked the cash /equity impact — links cap-table events to the general ledger. |
| note | string? | — | Free-form note. |
| option_plan_ref | PathRef? | — | PathRef into an OptionPlan for option events. |
| price_per_share | MonetaryAmount? | — | Price per share. |
| quantity | number? | — | Number of shares / options / warrants. Decimal allowed for fractional shares (LP units). |
| related_round | PathRef? | — | PathRef into the parent Round record when applicable. |
| reversal_of | PathRef? | — | When this event reverses a prior one. |
| source_document | PathRef? | — | PathRef into the legal contract / SPA / option-grant agreement. |
| stakeholder_ref | PathRef? | — | PathRef into the holder / counterparty for stakeholder-bound events. |
| stock_class_ref | PathRef? | — | PathRef into the StockClass for stock issuance / transfer / cancellation events. |
| tax_election_83b | boolean? | — | US-specific 83(b) election flag. |
| to_stakeholder | PathRef? | — | Destination stakeholder for transfer events. |
| total_consideration | MonetaryAmount? | — | Total consideration. |
Definitions
Shared types referenced within this schema.
EquityTxStatus
Lifecycle status of a posted transaction.
enum: "draft", "posted", "reversed"
EquityTxType
The 23-variant taxonomy of cap-table mutations. Wire names align with
OCF v1.2 `objects.transactions[].object_type` where they map directly.
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MonetaryAmount
A monetary value with currency.
type: object
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/equity-transaction.schema.json