2012-01-01 * Opening balance
    Assets:Cash              100.00 EUR
    Equity:Opening Balance

2012-01-02 * Test
    ; :test:
    Expenses:Food            100.00 EUR
    Assets:Cash             -100.00 EUR

test reg --bold-if 'has_tag("test")'
12-Jan-01 Opening balance       Assets:Cash              100.00 EUR   100.00 EUR
                                Equity:Opening Balance  -100.00 EUR            0
12-Jan-02 Test                  Expenses:Food            100.00 EUR   100.00 EUR
                                Assets:Cash             -100.00 EUR            0
end test