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

# Concepts

> Core objects of the API: company, entity, group, bank account, counterparty and documents.

Before you move money programmatically, learn the core objects of the API and how your business maps onto them. Every other page uses the terms defined here.

## Company

A company is the top-level structure of your business and is composed of one or more legal entities. As a company, you can add multiple users with varying permissions, monitor API logs and so on.

## Entity

An entity is a legal entity of your company: a Brazilian entity with its own CNPJ. Each entity may hold one or more bank accounts. An entity goes through compliance before it can operate: its `status` moves through `created`, `in_validation`, `in_review` and `approved`, or ends in `rejected`, `onhold` or `canceled`.

## Group

A group organizes the bank accounts of an entity. A bank account is created inside a group (`group_id` on [Create bank account](https://docs.trio.com.br/v2/api-reference/banking-api/bank-accounts/create-bank-account.md)), and listings and webhooks can be limited to one group.

## Bank account

A bank account holds and moves money. Through your bank accounts you can look at balances, transactions and movements in real time. Every bank account reports its own `balances`, `limits` by transaction type and `parameters` (what it blocks or refunds automatically), and carries a `category`: `linked`, `owner`, `transactional` or `operational`.

> [!NOTE]
>
> **Coming from V1?** V2 has no virtual accounts. Every account you receive into or pay from is a bank account, identified by its `bank_account_id`, and accounts you create through the API are created with [Create bank account](https://docs.trio.com.br/v2/api-reference/banking-api/bank-accounts/create-bank-account.md).

## Counterparty

A counterparty is the other party of a transaction: the payer of a receivable or the receiver of a payment, with its tax number, name and bank accounts. Trio registers a counterparty the first time it sees one, and every document carries the counterparty it was paid from or to. A counterparty can also be registered as a **split recipient** to receive part of a receivable.

## Documents

A document is a transaction inside Trio. Every time money moves in your account, a document represents it:

* an **in document** is money received, such as a paid QR code or boleto. Its `bank_account_id` is the account that received it;
* an **out document** is money paid, such as a Pix transfer or a boleto you paid. Its `bank_account_id` is the account that paid it;
* a **transfer document** moves money between two of your bank accounts, `from_bank_account_id` and `to_bank_account_id`;
* an **in document refund** returns a received payment, and an **out document refund** is a payment returned to you.

Documents are listed, read and searched under `/v2/documents`: see [Receivables](https://docs.trio.com.br/v2/api-reference/banking-api/documents/receivables/list-receivables.md), [Payments](https://docs.trio.com.br/v2/api-reference/banking-api/documents/payments/list-payments.md) and [Transfers](https://docs.trio.com.br/v2/api-reference/banking-api/documents/transfers/list-transfers.md).

## Next steps

* [Receivables](https://docs.trio.com.br/v2/guides/receivables/overview.md): how to receive money into a bank account.
* [Payments](https://docs.trio.com.br/v2/guides/payments/overview.md): how to pay out from a bank account.
* [Webhooks](https://docs.trio.com.br/v2/webhooks/introduction.md): how Trio notifies you of events.


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