diff --git a/backend/src/util/virtualLinkTransaction.ts b/backend/src/util/virtualLinkTransaction.ts
new file mode 100644
index 000000000..a41b33bbc
--- /dev/null
+++ b/backend/src/util/virtualLinkTransaction.ts
@@ -0,0 +1,52 @@
+/* eslint-disable @typescript-eslint/no-unused-vars */
+import { Transaction } from '@model/Transaction'
+import { SaveOptions, RemoveOptions } from '@dbTools/typeorm'
+import { Transaction as dbTransaction } from '@entity/Transaction'
+import { TransactionTypeId } from '@enum/TransactionTypeId'
+import { User } from '@model/User'
+import Decimal from 'decimal.js-light'
+
+const virtualLinkTransaction = (
+  balance: Decimal,
+  amount: Decimal,
+  holdAvailableAmount: Decimal,
+  decay: Decimal,
+  createdAt: Date,
+  validUntil: Date,
+  user: User,
+): Transaction => {
+  const linkDbTransaction: dbTransaction = {
+    id: -2,
+    userId: -1,
+    previous: -1,
+    typeId: TransactionTypeId.TRANSACTION_LINK,
+    amount: amount,
+    balance: balance.minus(holdAvailableAmount.toString()),
+    balanceDate: validUntil,
+    decayStart: createdAt,
+    decay: decay,
+    memo: '',
+    creationDate: null,
+    hasId: function (): boolean {
+      throw new Error('Function not implemented.')
+    },
+    save: function (options?: SaveOptions): Promise<dbTransaction> {
+      throw new Error('Function not implemented.')
+    },
+    remove: function (options?: RemoveOptions): Promise<dbTransaction> {
+      throw new Error('Function not implemented.')
+    },
+    softRemove: function (options?: SaveOptions): Promise<dbTransaction> {
+      throw new Error('Function not implemented.')
+    },
+    recover: function (options?: SaveOptions): Promise<dbTransaction> {
+      throw new Error('Function not implemented.')
+    },
+    reload: function (): Promise<void> {
+      throw new Error('Function not implemented.')
+    },
+  }
+  return new Transaction(linkDbTransaction, user)
+}
+
+export { virtualLinkTransaction }