---
title: "Account structure and resources"
description: "Understand the account structure you need for offering Capital to your users."
url: "https://docs.adyen.com/capital/account-structure-resources"
source_url: "https://docs.adyen.com/capital/account-structure-resources.md"
canonical: "https://docs.adyen.com/capital/account-structure-resources"
last_modified: "2026-01-02T09:06:00+01:00"
language: "en"
---

# Account structure and resources

Understand the account structure you need for offering Capital to your users.

[View source](/capital/account-structure-resources.md)

Before you start building the integration, you need to understand the account structure of Adyen Capital, as well as the general [account structure of Adyen for Platforms](/platforms/account-structure-resources). This knowledge is crucial for accurately onboarding users, creating resources, managing user capabilities, and ensuring compliance.

This page explains how the structure of Adyen for Platforms and its legal entity management form the foundation for Adyen Capital. It also outlines the specific resources needed for business financing.

## Adyen for Platforms structure

Capital is currently available only for merchant accounts with an [Adyen for Platforms](/adyen-for-platforms-model) integration. With Adyen for Platforms, your merchant accounts are connected to your **balance platform**. The balance platform is an accounting system that manages the flow of funds within your business.

In your balance platform, you can:

* Onboard users of your platform and [request capabilities](/capital/manage-user-capabilities) for them.
* View [grant offers](/capital/how-capital-works#get-available-grant-offers) available for your users.
* [Pay out grants](/capital/how-capital-works#pay-out-the-grant) to your users.
* Manage all existing [grants](#capital-structure) in your balance platform.

To enable your users to use Capital, you must create the following resources for them:

* **Legal entity**: Contains information about your user, for example, the legal name, address, and tax information of the organization. Adyen uses this information to perform verification checks as required by payment industry regulations.
* **Transfer instrument**: Your user's verified bank account where they can receive grant payouts.
* **Supporting document**: A document that allows us to verify the information provided about your user's legal entity or transfer instrument.
* **Account holder**: Specifies what your user can do in your platform, for example, receive fund transfers to their balance account and payouts to their verified transfer instrument (bank account). An account holder must be linked to your user's balance account and [main legal entity](/platforms/account-structure-resources/legal-entity-management).
* **Balance account**: Holds the funds of your user. All financial activities in your platform, such as paying out to a bank account, happen through balance accounts.

## Capital structure

Capital allows you to provide business financing in units called *grants*. Grants are conceptually similar to the funds paid out to the user and the conditions they need to meet to repay the funds.

When you start using Capital, we create the following resources in your balance platform:

* **Grant account**: Allows you to track the total amount of outstanding receivables that Adyen has in relation to grants in your balance platform.
* **Grant reference**: Tracks the balances related to specific grants. These references are created when a grant is paid out.

The following diagram shows an example of an account structure that supports Capital.

![](/user/pages/docs/07.capital/02.account-structure-resources/account_structure.svg?decoding=auto\&fetchpriority=auto)

### Grant account

For your balance platform, we create a new type of account — **grant account**. This account doesn't hold any funds, it allows you to track the total amount of outstanding receivables that Adyen has in relation to grants in your balance platform. You can view the total of all outstanding grants on your balance platform on your grant account.

We assign one currency per grant account. If you need to offer grants in multiple currencies, you will need multiple grant accounts — one for each currency.

For example, if Adyen pays out five grants worth **EUR 10,000** with a fee of **EUR 1,000** each to your users, then this account will have a total of **EUR 55,000**.

The grant account has an ID starting with **CG**, for example, **CG00000000000000000000001**, where CG stands for **Capital Grant Account**.

### Grant reference

For your users, we create a **grant reference** that has a one-to-one relationship with the grant. This means that every time a new grant is paid out, a new grant reference is created.

The grant reference tracks the total balance, the principal balance, and the fee balance to keep a record of the outstanding grant. The grant reference has an `Active` status until the grant is fully repaid. Once the grant is fully repaid, the grant reference is closed—status `Repaid`.

For example, if Adyen pays out a grant worth **EUR 10,000** with a fee of **EUR 1,000** to your user, then this reference will have a total of **-EUR 11,000**. The negative balance decreases as the user repays the grant until the balance is **EUR 0**.

The grant reference has an ID starting with **GR**, for example, **GR00000000000000000000001**.

## Next steps

[required](/capital/integration-checklist)

[Integration checklist](/capital/integration-checklist)

[Learn how to integrate Capital into your platform or marketplace.](/capital/integration-checklist)

[How Capital works](/capital/how-capital-works)

[Get familiar with the process of offering business financing to your users.](/capital/how-capital-works)
