7. Annexure
7.1 Events and Accounting Entries
When you transfer profits and contributions from one investor to another,
you must maintain the following accounting roles and amount tags:
This section contains the following topics:
- Section 7.1.1, "Events for Transfer from Bank
to Existing Party "
- Section 7.1.2, "Accounting Entries for Transfer
from Bank to Existing Party"
- Section 7.1.3, "Events for Transfer from Existing
Party to Bank"
- Section 7.1.4, "Accounting Entries for Transfer
from Existing Party to Bank"
- Section 7.1.5, "Events for Transfer from Existing
Party to New Party and Transfer among Existing Parties"
- Section 7.1.6, "Accounting Entries for Transfer
from Existing Party to New Party and Transfer among Existing Parties"
- Section 7.1.7, "Events for Transfer from Bank
to New Party"
- Section 7.1.8, "Accounting Entries for Transfer
from Bank to Existing Party"
- Section 7.1.9, "Events for Schedule Charge Deduction
Batch"
- Section 7.1.10, "Accounting Entries for Schedule
Charge Deduction Batch"
- Section 7.1.11, "Events for Capital Repayment/Subscription
Batch"
- Section 7.1.12, "Accounting Entries for Capital
Subscription "
- Section 7.1.13, "Accounting Entries for Capital
Payments "
7.1.1 Events for Transfer from Bank to Existing Party
7.1.2 Accounting Entries for Transfer from Bank to Existing
Party
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| TFSR |
| DR |
| MUSHARAKAH_ASSET_GL |
| FUND_SHARE |
| |
| CR |
| CORPUS_GL |
| FUND_SHARE |
| DEBK |
| DR |
| OFFSET_ACCOUNT |
| TD-PRINC |
| |
| CR |
| TD_ACCOUNT |
| TD-PRINC |
7.1.3 Events for Transfer from Existing Party to Bank
7.1.4 Accounting Entries for Transfer from Existing Party
to Bank
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| INIT |
| DR |
| |
| TXN_AMT |
| |
| CR |
| |
| OFS_AMT |
| TFSR |
| DR |
| CORPUS_GL |
| FUND_SHARE_LIQD |
| |
| CR |
| MUSHARAKAH_ASSET_GL |
| FUND_SHARE_LIQD |
7.1.5 Events for Transfer from Existing Party to New Party
and Transfer among Existing Parties
7.1.6 Accounting Entries for Transfer from Existing Party
to New Party and Transfer among Existing Parties
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| INIT |
| DR |
| |
| TXN_AMT |
| |
| CR |
| |
| OFS_AMT |
| DEBK |
| DR |
| OFFSET_ACCOUNT |
| TD-PRINC |
| |
| CR |
| TD_ACCOUNT |
| TD-PRINC |
7.1.7 Events for Transfer from Bank to New Party
7.1.8 Accounting Entries for Transfer from Bank to Existing
Party
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| TFSR |
| DR |
| CORPUS_GL |
| FUND_SHARE_LIQD |
| |
| CR |
| MUSHARAKAH_ASSET_GL |
| FUND_SHARE_LIQD |
| DEBK |
| DR |
| OFFSET_ACCOUNT |
| TD-PRINC |
| |
| CR |
| TD_ACCOUNT |
| TD-PRINC |
7.1.9 Events for Schedule Charge Deduction Batch
PRSC:
7.1.10 Accounting Entries for Schedule Charge Deduction
Batch
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| PRSC |
| DR |
| CUSTOMER_ACCOUNT |
| FUND_CHARGE |
| |
| CR |
| MUSHARAKAH_INCOME |
| FUND_CHARGE |
7.1.11 Events for Capital Repayment/Subscription Batch
7.1.12 Accounting Entries for Capital Subscription
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| SUBR |
| DR |
| MUSHARAKAH_ASSET_GL |
| FUND_SHARE |
| |
| CR |
| CORPUS_GL |
| FUND_SHARE |
| DEBK |
| CR |
| TD_ACCOUNT |
| TD_PRINC |
| |
| DR |
| OFFSET_ACCOUNT |
| TD_PRINC |
7.1.13 Accounting Entries for Capital Payments
| Event |
| Dr/Cr |
| Accounting Role |
| Amount Tag |
| CRPT |
| DR |
| CORPUS_GL |
| FUND_SHARE_LIQD |
| |
| CR |
| MUSHARAKAH_ASSET_GL |
| FUND_SHARE_LIQD |
| INIT |
| DR |
| |
| TXN_AMT |
| |
| CR |
| |
| OFS_AMT |