2012-01-01 * Opening Balances
    Assets:Cash                           100.00 EUR
    Equity:Opening balances              -100.00 EUR

2012-01-02 * Buy AAA
    Assets:Investments             1 AAA @ 10.00 EUR
    Assets:Cash                           -10.00 EUR

2012-01-03 * Sell AAA
    Assets:Investments            -1 AAA @ 10.00 EUR
    Assets:Cash                            10.00 EUR


test equity
2012/01/03 Opening Balances
    Assets:Cash                           100.00 EUR
    Equity:Opening balances
end test