what the f.........???, page-26

I'm not saying they have, but to view a customer's account balance as a "forward sale" could be a creative way of seeing things.
Further, a withdrawal would then be booked as a refund.
The interesting thing about IAS is that they make it pretty difficult to take money out of your account (after a good winning run), whereas it's very simple & quick to deposit . . . . very much like getting a cash refund from a store.
I relay this fact from personal experience