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diff --git a/src/auditordb/0002-auditor_denomination_pending.sql b/src/auditordb/0002-auditor_denomination_pending.sql
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+--
+-- This file is part of TALER
+-- Copyright (C) 2014--2022 Taler Systems SA
+--
+-- TALER is free software; you can redistribute it and/or modify it under the
+-- terms of the GNU General Public License as published by the Free Software
+-- Foundation; either version 3, or (at your option) any later version.
+--
+-- TALER is distributed in the hope that it will be useful, but WITHOUT ANY
+-- WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR
+-- A PARTICULAR PURPOSE. See the GNU General Public License for more details.
+--
+-- You should have received a copy of the GNU General Public License along with
+-- TALER; see the file COPYING. If not, see <http://www.gnu.org/licenses/>
+--
+
+CREATE TABLE IF NOT EXISTS auditor_denomination_pending
+(denom_pub_hash BYTEA PRIMARY KEY CHECK (LENGTH(denom_pub_hash)=64)
+ ,denom_balance_val INT8 NOT NULL
+ ,denom_balance_frac INT4 NOT NULL
+ ,denom_loss_val INT8 NOT NULL
+ ,denom_loss_frac INT4 NOT NULL
+ ,num_issued INT8 NOT NULL
+ ,denom_risk_val INT8 NOT NULL
+ ,denom_risk_frac INT4 NOT NULL
+ ,recoup_loss_val INT8 NOT NULL
+ ,recoup_loss_frac INT4 NOT NULL
+ );
+COMMENT ON TABLE auditor_denomination_pending
+ IS 'outstanding denomination coins that the exchange is aware of and what the respective balances are (outstanding as well as issued overall which implies the maximum value at risk).';
+COMMENT ON COLUMN auditor_denomination_pending.num_issued
+ IS 'counts the number of coins issued (withdraw, refresh) of this denomination';
+COMMENT ON COLUMN auditor_denomination_pending.denom_risk_val
+ IS 'amount that could theoretically be lost in the future due to recoup operations';
+COMMENT ON COLUMN auditor_denomination_pending.denom_loss_val
+ IS 'amount that was lost due to failures by the exchange';
+COMMENT ON COLUMN auditor_denomination_pending.recoup_loss_val
+ IS 'amount actually lost due to recoup operations after a revocation'; \ No newline at end of file