> ## Documentation Index
> Fetch the complete documentation index at: https://docs.lerian.studio/llms.txt
> Use this file to discover all available pages before exploring further.

# Foundation

> Meet the foundation layer of Midaz — Organizations, Ledgers, and Assets — the structural building blocks that all Accounts, Balances, and Transactions rely on.

The foundation layer defines the structural building blocks of your financial data in Midaz. Organizations, Ledgers, and Assets form the base on which all accounts, balances, and transactions operate.

## Content

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Here, you'll find:

* [**Organizations**](/en/midaz/organizations): The top-level entity that represents a financial institution. Organizations govern all financial data. They can also establish parent-child hierarchies for structures like subsidiaries, regional branches, or business units.
* [**Ledgers**](/en/midaz/ledgers): The financial backbone of an Organization. Ledgers track all transactions and operations. This gives you complete traceability and control. Organizations can use multiple Ledgers to segregate financial operations by business line, geography, or regulatory requirement.
* [**Assets**](/en/midaz/assets): Define the units of value your system works with — currencies like BRL and USD, cryptocurrencies, loyalty points, or tokenized securities. Each Account uses a single Asset. Midaz supports multi-asset operations within one system.