bal
<<<
D 1,000.00 USD

2007-12-31 * Start of year / Opening balances.
  Account1   1000 EUR @ 1.6 USD
  Account2   -1000 EUR @ 1.5 USD
>>>1
>>>2
While parsing file "$FILE", line 5: 
While balancing transaction from "$FILE", lines 3-5:
> 2007-12-31 * Start of year / Opening balances.
>   Account1   1000 EUR @ 1.6 USD
>   Account2   -1000 EUR @ 1.5 USD
Unbalanced remainder is:
          100.00 USD
Error: Transaction does not balance
=== 1
