{
  "summary": "This ledger contains two entries with financial amounts in different currencies. The 'actual' value represents the confirmed transaction amount, while the 'estimated' value is a preliminary or projected amount that may be subject to change. The 'fx_date' field indicates the date of the foreign exchange rate applied and should be retained for accurate historical reference.",
  "details": [
    {
      "id": "a",
      "currency": "USD",
      "actual": "0.01",
      "estimated": "0.008",
      "fx_cny": "7.00",
      "fx_date": "2026-10-23",
      "notes": "Actual amount is the confirmed USD value; estimated is a preliminary figure. The fx_date is important for exchange rate context."
    },
    {
      "id": "b",
      "currency": "CNY",
      "actual": "0.10",
      "estimated": null,
      "notes": "Only actual amount is provided; no estimate available."
    }
  ],
  "disclaimer": "This data is fictional and for demonstration purposes only; it does not represent any real account or transaction."
}