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hledger-interest-2.0.0: tests/fixtures/leap-crossing.journal

# Verify year-end posting controls and correct denominators across a leap year.
# A large loan spanning one day of 2023 and two of 2024 makes rounding-sensitive errors visible.
2023-12-30 Loan
    Assets:Bank  EUR 1000000.00
    Liabilities:Loan

2024-01-02 Payment
    Assets:Bank  EUR -100.00
    Liabilities:Loan