## List virtual accounts

Returns a paginated list of the authenticated merchant's active virtual accounts.

The response includes cursor-based pagination with `previous` and `next` cursors
that can be used to navigate through the virtual account history.

## Endpoint signature

```http
POST https://api.reservepay.com/merchants/list-virtual-accounts HTTP/1.1
Content-Type: application/json
Accept: application/json
Authorization: Bearer <token>

{
  per_page: number?,
  after: string?,
  before: string?,
}
```

Returns: object

## Request arguments

### `per_page` (number)

_Optional_. Number of virtual accounts to return per page (default: 25)

### `after` (string)

_Optional_. Cursor for pagination - return virtual accounts created before this virtual account ID

### `before` (string)

_Optional_. Cursor for pagination - return virtual accounts created after this virtual account ID

## Response attributes

### `virtual_account_id` (string)

**Always present**. The ID of the virtual account.

### `state` (string)

**Always present**. The current state of the virtual account.

Possible values:

- `pending`
- `opening`
- `active`
- `closing`
- `failed`
- `closed`

### `number` (string)

_Nullable_. The bank-assigned virtual account number. Null until the account is opened.

### `bank_name` (string)

**Always present**. The display name of the sponsoring bank for the virtual account (e.g., 'CIMB').

### `display_name` (string)

**Always present**. The virtual account display name registered with the bank.

### `currency` (string)

**Always present**. The 3-letter ISO currency code (e.g., 'THB').

### `created_at` (number)

**Always present**. The creation timestamp (Unix timestamp).

## Errors common to all endpoints

### `UNHANDLED_ERROR`

This error occurs when the server encounters an unexpected internal error that
it cannot handle gracefully. This typically happens due to bugs, infrastructure
issues, or edge cases that weren't anticipated during development.

### `INVALID_ARGUMENTS`

This error occurs when the request contains invalid or missing parameters.
Common cases include missing required fields, or values that don't match the
expected format or type.

### `BAD_VERSION`

This error occurs when making requests to an API version that does not exist.
This commonly happens when using an outdated SDK or when the API version
specified in the request URL is incorrect.