8. Annexure

This chapter contains the following sections:

• Section 8.1, "Accounting Entries for Securitization of Loan"
• Section 8.2, "Events "
• Section 8.3, "Amount Tag"
• Section 8.4, "Accounting Roles"
• Section 8.5, "Event-wise Accounting Entries"
• Section 8.6, "Formula Elements"
• Section 8.7, "Advice Messages"

8.1 Accounting Entries for Securitization of Loan

This section contains details of the suggested accounting entries that can be set up, for the Securitization of Loan module of Oracle FLEXCUBE. The details of the suggested accounting entries are given event-wise.

8.2 Events

The following is an exhaustive list of events that can take place during the lifecycle of a Securitization of Loan. In the subsequent paragraphs we shall examine the accounting entries and advices for each of the events listed below.

	Event Code		Event Description
	BOOK		Booking Of Securitization Contract
	INIT		Contract Initiation
	SAMD		Sale of additional loans accounts to SPV
	BAMD		Buyback of loan accounts from SPV
	AMND		Amendment of Securitization Contract
	LIQD		Manual Liquidation event to liquidate the charges / payments from / to SPV
	CLOS		Auto Closure of Securitization Contract
	MAMD		Update the Pool Maturity Date with the latest date of all underlying loans
	REVP		Reversal of Payment
	LAMD		Amendment of Loan Contract
	LDBR		Disbursement of Loan Contract
	LPMT		Payment of Loan Contract
	PRCH		Collecting Service Charges from SPV on scheduled date based on the pre-defined schedule
	PLAC		Realizing Profit / Loss on the scheduled date
	RECR		Replacement of loan transaction is securitized

8.3 Amount Tag

The table below describes the Amount tags in securitization contract which supports accounting entries:

	Amount Tag		Description
	LOAN_OUTSTAND­ING		For a New Contract:	Sum of (Simple and amortized loans)	(Outstanding Principal,	+ Interest Accrued till sale date	+ Penalty accrued till sale date	+ Overdue components)		Sum of (Discounted type Loans)	(Outstanding Principal, -- RIA Balance)	For amendments (SAMD) – Addition of new loans to Pool:	Sum of newly added Loans(Simple and amortized loans)	(Outstanding Principal	+ Interest Accrued till sale date	+ Penalty accrued till sale date	+ Overdue components)		Sum of (Discounted type Loans)	(Outstanding Principal, -- RIA Balance)	For amendments (BAMD) – removal of loan accounts from Pool:		Sum of excluded loan(Simple and amortized loans)	(Outstanding Principal	+ Interest Accrued till sale date	+ Penalty accrued till sale date	+ Overdue components)		Sum of (Discounted type Loans)	(Outstanding Principal + RIA Balance
	SALE_AMT		For new Contract:	Sale Amount of the Securitization contract	For amendment contracts:	Increased / decreased in Sale Amount of the Securitization contract
	SALE_PROFIT		Applicable, if the profit / loss accrual is not set as required	For new Contract:	Profit of the Securitization Sale contract	For amendment(AMND,SAMD,BAMD) contracts:	Increased in Profit of the amendment contract
	SALE_PROFIT_AC		Applicable, if the profit / loss accrual is set as required	For new Contract:	Profit of the Securitization Sale contract	For amendment(AMND,SAMD,BAMD) contracts:	Increased in Profit of the amendment contract
	SALE_LOSS		Applicable, if the profit / loss accrual is not set as required	For new Contract:	Loss of the Securitization Sale contract	For amendment(AMND,SAMD,BAMD) contracts:	Increased in Loss of the amendment contract
	SALE_LOSS_AC		Applicable, if the profit / loss accrual is set as required	For new Contract:	Loss of the Securitization Sale contract	For amendment(AMND,SAMD,BAMD) contracts:	Increased in Loss of the amendment contract
	PLAC_PROFT		Consolidated profit accrual for the securitization contract
	PLAC_LOSS		Consolidated loss accrual for the securitization contract

8.4 Accounting Roles

The table below describes the accounting roles in Securitization contract:

	Accounting Role		Description
	SPV_SETTL_BRIDGE		Accounting role head for the Bridge GL.
	SPV_SETTLE_ACC		Accounting role head for the SPV Settlement Account
	PLAC_INC		Bank real income GL for realizing the income arising out the Securitization contract
	PLAC_EXP		Bank real expense GL for realizing the loss arising out the Securitization contract
	PLAC_PIA		Bank GL to realize the loss from securitization contract periodically
	PLAC_RIA		Bank GL to realize the profit from securitization contract periodically.
	SPV_SETTL_BRIDGE_CR		Bank GL account for SPV Credit Settlement bridge
	SPV_SETTL_BRIDGE_DR		Bank GL account for SPV Debit Settlement bridge

8.5 Event-wise Accounting Entries

In this section we will discuss the suggested events and advices that should be generated for that particular event in the life cycle of Securitization of Loans.

INIT

The system executes the INIT event when a contract is initiated on value date. If the value date is application date, then system triggers the BOOK and INIT event while booking the contract. During this event, system computes the total profit/loss of the transaction. Depending on the type of profit/loss accrual mode set for product/contract, the system either posts the entries to RIA/PIA GL for periodic accrual of Profit/Loss to Balance sheet or posts it directly to the income/expense GL. The system generates the configured advices and sends as part of the INIT authorized.

Note

The system triggers the CL status change event and changes the status from NORM to SECR. It does not allow backdated/future dated contract booking of securitization.

The table below describes the accounting entries for Processing Fee Components and Sale Activities:

	Role		Amount Tag		Debit/Credit		Remarks
	SPV_SETTLE_ACC		CHARGES		Dr
	CHG_INC		CHARGES		Cr
	SPV_SETTLE_ACC		LOAN_OUTSTAND­ING		Dr
	SPV_SET­TL_BRIDGE_CR		LOAN_OUTSTAND­ING		CR
	SPV_SETTLE_ACC		SALE_PROFIT		DR		For immediate realization
	PLAC_INC		SALE_PROFIT		CR
	SPV_SETTLE_ACC		SALE_PROFIT_AC		DR		For periodic reali­zation
	PLAC_RIA		SALE_PROFIT_AC		CR
	PLAC_EXP		SALE_LOSS		DR		For immediate realization
	SPV_SET­TL_BRIDGE_CR		SALE_LOSS		CR
	PLAC_PIA		SALE_LOSS_AC		DR		For periodic reali­zation
	SPV_SET­TL_BRIDGE_CR		SALE_LOSS_AC		CR

SAMD

It is an event for sale of additional loans accounts to SPV (Addition of loan accounts to securitization pool). During this event, the system computes the total profit/loss of the transaction. Depending on the type of profit/loss accrual mode set for product/contract, the system will either post the entries to RIA/PIA GL for periodic accrual of Profit/Loss to balance sheet or post it directly to the income/expense GL. The system triggers the CL status change event and changes the status from NORM to SECR.

The table below descries the accounting entries for Charges incurred during amendment:

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		CHARGES		Dr
	CHARGE COMPONENT_INC		CHARGES		Cr

The table below describes the accounting entries for Securitization Pool Amendment:

	Role		Amount Tag		Debit/Credit		Remarks
	SPV_SETTLE_ACC		LOAN_OUTSTANDING		DR
	SPV_SETTL_BRIDGE_CR		LOAN_OUTSTANDING		CR
	SPV_SETTLE_ACC		SALE_PROFIT		DR		For immediate realization
	PLAC_INC		SALE_PROFIT		CR
	SPV_SETTLE_ACC		SALE_PROFIT_AC		DR		For periodic realization
	PLAC_RIA		SALE_PROFIT_AC		CR
	PLAC_EXP		SALE_LOSS		DR		For immediate realization
	SPV_SETTL_BRIDGE_CR		SALE_LOSS		CR
	PLAC_PIA		SALE_LOSS_AC		DR		For periodic realization
	SPV_SETTL_BRIDGE_CR		SALE_LOSS_AC		CR

BAMD

It is an event for Buyback of loan accounts from SPV (removal of loan accounts from securitization pool). During this event, the system computes the total profit/loss of the transaction. Depending on the type of profit/loss accrual mode set for product/contract, the system will either post the entries to contingent GL for periodic accrual of Profit/Loss to Balance sheet or post it directly to the income/expense GL. The system triggers the CL status change activity from SECR to NORM.

The table below describes the accounting entries for Charge components during Buyback:

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		CHARGES		Dr
	CHG_INC		CHARGES		Cr

The table below describes the accounting entries for the Buyback Activity:

	Role		Amount Tag		Debit/Credit		Remarks
	SPV_SETTL_BRIDGE_DR		LOAN_OUTSTANDING		Dr
	SPV_SETTLE_ACC		LOAN_OUTSTANDING		Cr
	SPV_SETTLE_ACC		SALE_PROFIT		DR
	PLAC_INC		SALE_PROFIT		CR		For immedi­ate realization
	SPV_SETTLE_ACC		SALE_PROFIT_AC		DR
	PLAC_RIA		SALE_PROFIT_AC		CR		For periodic realization
	PLAC_EXP		SALE_LOSS		DR		For immedi­ate realization
	SPV_SETTL_BRIDGE_CR		SALE_LOSS		CR
	PLAC_PIA		SALE_LOSS_AC		DR		For periodic realization
	SPV_SETTL_BRIDGE_CR		SALE_LOSS_AC		CR

AMND

It is an event for Amendment of Securitization Contract. The system does not allow modifying the Pool details.

The table below describes the accounting entries for Charges incurred during Amendment:

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		CHARGES		Dr
	CHARGE COMPONENT_INC		CHARGES		Cr

The table below describes the accounting entries for Securitization Pool Amendment:

	Role		Amount Tag		Debit/Credit		Remarks
	SPV_SETTLE_ACC		SALE_PROFIT		DR		For immediate realiza­tion
	PLAC_INC		SALE_PROFIT		CR
	SPV_SETTLE_ACC		SALE_PROFIT_AC		DR		For periodic realization
	PLAC_RIA		SALE_PROFIT_AC		CR
	PLAC_EXP		SALE_LOSS		DR		For immediate realiza­tion
	SPV_SETTLE_ACC		SALE_LOSS		CR
	PLAC_PIA		SALE_LOSS_AC		DR		For periodic realization
	SPV_SETTLE_ACC		SALE_LOSS_AC		CR

REVP

It is an event for Reversal of Payment. The table below describes the accounting entries for Reversal of Payments (charge components).

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		-PRCH_LIQD		Dr
	PRCH_INC		-PRCH_LIQD		Cr

LIQD

It is an event for Manual Liquidation to liquidate the charges/payments from/to SPV.

The table below describes the accounting entries for collecting periodic service charges from SPV on due date (Manual payment):

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		PRCH_LIQD		Dr
	PRCH_INC		PRCH_LIQD		Cr

PRCH

The system triggers this event during EOD for collecting the service charges from SPV on scheduled date based on the pre-defined schedule.

The table below describes the accounting entries for collecting periodic service charges from SPV on due date:

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		PRCH_CHG		Dr
	PRCH_INC		PRCH_CHG		Cr

LPMT

The system triggers this event during EOD if any payment has been triggered in underlying loan contract (principal, interest, penalty and overdue components). The system posts consolidated accounting entries posted to SPV accordingly for credit payment and debit payments.

The table below describes the accounting entries for posting the consolidated payments to/from SPV on value date:

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		LOAN_PMNT_DR		DR
	SPV_SETTL_BRIDGE_CR		LOAN_PMNT_DR		CR
	SPV_SETTL_BRIDGE_DR		LOAN_PMNT_CR		DR
	SPV_SETTLE_ACC		LOAN_PMNT_CR		CR

PLAC

The system triggers the event during EOD for realizing the Profit/Loss on the scheduled date.

The table below describes the accounting entries for realize the profit / loss in real GL from the receivables:

	Role		Amount Tag		Debit/Credit
	PLAC_RIA		PLAC_PROFT		Dr
	PLAC_INC		PLAC_PROFT		Cr
	PLAC_PIA		PLAC_LOSS		Dr
	PLAC_EXP		PLAC_LOSS		Cr

Note

• _RIA – Received in advance
• _PIA – Paid in Advance

RECR

The system supports this event in securitizing product and is triggered whenever the replacement of loan transaction is securitized.

The system compute the profit / loss for the securitization contract amendment and pass the accounting entries accordingly.

	Role		Amount Tag		Debit/Credit
	SPV_SETTLE_ACC		LOAN_OUTSTANDING_CR		DR
	SPV_SETTL_BRIDGE_CR		LOAN_OUTSTANDING_CR		CR
	SPV_SETTL_BRIDGE_DR		LOAN_OUTSTANDING_DR		DR
	SPV_SETTLE_ACC		LOAN_OUTSTANDING_DR		CR
	PLAC_EXP		SALE_LOSS		DR
	SPV_SETTLE_ACC		SALE_LOSS		CR
	PLAC_PIA		SALE_LOSS_AC		DR
	SPV_SETTLE_ACC		SALE_LOSS_AC		CR
	PLAC_EXP		SALE_LOSS_BR		DR
	SPV_SETTL_BRIDGE_CR		SALE_LOSS_BR		CR
	PLAC_PIA		SALE_LOSS_BR_AC		DR
	SPV_SETTL_BRIDGE_CR		SALE_LOSS_BR_AC		CR
	SPV_SETTLE_ACC		SALE_PROFIT		DR
	PLAC_INC		SALE_PROFIT		CR
	SPV_SETTLE_ACC		SALE_PROFIT_AC		DR
	PLAC_RIA		SALE_PROFIT_AC		CR
	SPV_SETTL_BRIDGE_DR		SALE_PROFIT_BR		DR
	PLAC_INC		SALE_PROFIT_BR		CR
	SPV_SETTL_BRIDGE_DR		SALE_PROFIT_BR_AC		DR
	PLAC_RIA		SALE_PROFIT_BR_AC		CR
	SPV_SETTLE_ACC		PRCH_LIQD		DR

8.6 Formula Elements

The elements mentioned in the table below are available for constructing the formula:

	Pre-Defined Elements		Description		Type
	PRODUCT_CODE		Product Code		VARCHAR2
	BRANCH_CODE		Branch Code		VARCHAR2
	COLLATERAL_AMOUNT		Collateral Amount		NUMBER
	LOAN_STATUS		Loan Status		VARCHAR2
	PRINCIPAL_OUTSTAND		Outstanding Principal		NUMBER
	AMOUNT_DISBURSED		Disbursed Amount		NUMBER
	AMOUNT_NOT_DISBURSED		Undisbursed Princi­pal(future scheduled dis­bursement amount)		NUMBER
	LOAN_TYPE		Loan Type (Discounted/ True Discounted / Amortized/Amortized 78)		NUMBER
	TENOR_OUTSTAND		Outstanding Tenor		NUMBER
	INTEREST_RATE		Rate of Interest		NUMBER
	INTEREST_TYPE		Type of Interest (Floating / Fixed)		NUMBER
	PRINCIPAL_PAYMENT_FREQ		Principal Payment frequency		NUMBER
	INTEREST_PAYMENT_FREQ		Interest Payment frequency		NUMBER
	CUSTOMER_TYPE		Customer Type		NUMBER
	CUSTOMER_CITY		Customer city location		NUMBER
	COLLATERAL_TYPE		Collateralized/Non-collater­alized		NUMBER
	CREDIT_SCORE		Credit Rating		NUMBER
	PAYMENT_OUTSTAND		Payment outstanding		NUMBER
	LOAN_CURRENCY		Currency of Loan		NUMBER
	CUSTOMER_CATEGORY		Customer Category		NUMBER
	PROD_CATEGORY		Product category		VARCHAR2
	PROFIT_RATE		Profit rate		NUMBER
	FUND_ID		Fund ID		VARCHAR2
	ACC_STATUS		Account Status		VARCHAR2
	RP_STATUS		Relationship Pricing Status		VARCHAR2

8.7 Advice Messages

The table below describes the advice messages for the securitization product:

	Message		Message Type		Message Format		Tag Name		Tag Type		Tag Description
	Securitiza­tion Con­tract Book Advice		SZ_­BOOK_ADV		SZ_­BOOK_AD­V_FMT		SZBRANCHDATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_SALEAMT_		Single		Securitized Pool Sale Amount
							_SALEC­CY_		Single		Securitized Pool Sale Currency
							_SALE_­DATE_		Single		Securitized Pool Sale Date
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Con­tract Init Advice		SZ_INIT_ADV		SZ_INIT_ADV_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_SALEAMT_		Single		Securitized Pool Sale Amount
							_SALEC­CY_		Single		Securitized Pool Sale Currency
							_SALE_­DATE_		Single		Securitized Pool Sale Date
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Con­tract Amend­ment Advice		SZ_AMN­D_ADV		SZ_AMN­D_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Con­tract Sale Amend­ment Advice		SZ_SAM­D_ADV		SZ_SAM­D_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_LNFLAG_		Single		Loan Exists Flag
							_LNAC­CNUM_		Multiple		Underlying Loan's Account Number
							_LNA­CUSER­REF_		Multiple		Underlying Loan's User Reference
							_LNAMT_		Multiple		Underlying Loan's Amount
							_LNCCY_		Multiple		Underlying Loan's Loan Currency
							_LNSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LNDATE_		Multiple		Underlying Loan's Date
							_LN­MDATE_		Multiple		Underlying Loan's Maturity Date
							_LNTEN­OR_		Multiple		Underlying Loan's Tenor
							_LN­BNAME_		Multiple		Underlying Loan's Bor­rower Name
							_LNBID_		Multiple		Underlying Loan's Bor­rower ID
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Con­tract Buyback Amend­ment Advice		SZ_BAM­D_ADV		SZ_BAM­D_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_LNFLAG_		Single		Loan Exists Flag
							_LNAC­CNUM_		Multiple		Underlying Loan's Account Number
							_LNA­CUSER­REF_		Multiple		Underlying Loan's User Reference
							_LNAMT_		Multiple		Underlying Loan's Amount
							_LNCCY_		Multiple		Underlying Loan's Loan Currency
							_LNSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LNDATE_		Multiple		Underlying Loan's Date
							_LN­MDATE_		Multiple		Underlying Loan's Maturity Date
							_LNTEN­OR_		Multiple		Underlying Loan's Tenor
							_LN­BNAME_		Multiple		Underlying Loan's Bor­rower Name
							_LNBID_		Multiple		Underlying Loan's Bor­rower ID
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Con­tract Maturity Date Amend­ment Advice		SZ_MAMD_ADV		SZ_MAM­D_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion Clo­sure Advice		SZ_CLS­R_ADV		SZ_CLS­R_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SPOOLA­MT_		Single		Securitized Pool Amount
							_SPOOLCCY_		Single		Securitized Pool Currency
							_SALEAMT_		Single		Securitized Pool Sale Amount
							_SALEC­CY_		Single		Securitized Pool Sale Currency
							_SALE_­DATE_		Single		Securitized Pool Sale Date
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Consoli­dated Loan Account Amend­ment Advice		SZ_LAM­D_ADV		SZ_LAM­D_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SREF­NO_		Single		SZ Contract Reference Num­ber
							_DATE_		Single		Underlying Loan's Amend­ment Date
							_LNFLAG_		Single		Loan Exists Flag
							_LNAC­CNUM_		Multiple		Underlying Loan's Account Number
							_LNA­CUSER­REF_		Multiple		Underlying Loan's User Reference
							_LNAMT_		Multiple		Underlying Loan's Amount
							_LNCCY_		Multiple		Underlying Loan's Loan Currency
							_LNSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LNDATE_		Multiple		Underlying Loan's Date
							_LN­MDATE_		Multiple		Underlying Loan's Maturity Date
							_LNTEN­OR_		Multiple		Underlying Loan's Tenor
							_LN­BNAME_		Multiple		Underlying Loan's Bor­rower Name
							_LNBID_		Multiple		Underlying Loan's Bor­rower ID
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Consoli­dated Loan Account Disburse­ment Advice		SZ_LDS­B_ADV		SZ_LDS­B_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SREF­NO_		Single		SZ Contract Reference Num­ber
							_DATE_		Single		Underlying Loan's Dis­bursement Date
							_LNFLAG_		Single		Loan Exists Flag
							_LNAC­CNUM_		Multiple		Underlying Loan's Account Number
							_LNA­CUSER­REF_		Multiple		Underlying Loan's User Reference
							_LNAMT_		Multiple		Underlying Loan's Amount
							_LNCCY_		Multiple		Underlying Loan's Loan Currency
							_LNSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LNDATE_		Multiple		Underlying Loan's Date
							_LN­MDATE_		Multiple		Underlying Loan's Maturity Date
							_LNTEN­OR_		Multiple		Underlying Loan's Tenor
							_LN­BNAME_		Multiple		Underlying Loan's Bor­rower Name
							_LNBID_		Multiple		Underlying Loan's Bor­rower ID
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Consoli­dated Loan Account pre-pay­ment Advice		SZ_P­PAY_ADV		SZ_P­PAY_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SPVID_		Single		Special Pur­pose Vehicles ID
							_SPVNAME_		Single		SPV Name
							_SREF­NO_		Single		SZ Contract Reference Num­ber
							_DATE_		Single		Underlying Loan's Pre-Pay­ment Date
							_LNFLAG_		Single		Loan Exists Flag
							_LNAC­CNUM_		Multiple		Underlying Loan's Account Number
							_LNA­CUSER­REF_		Multiple		Underlying Loan's User Reference
							_LNAMT_		Multiple		Underlying Loan's Amount
							_LNCCY_		Multiple		Underlying Loan's Loan Currency
							_LNSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LNDATE_		Multiple		Underlying Loan's Date
							_LN­MDATE_		Multiple		Underlying Loan's Maturity Date
							_LNTEN­OR_		Multiple		Underlying Loan's Tenor
							_LN­BNAME_		Multiple		Underlying Loan's Bor­rower Name
							_LNBID_		Multiple		Underlying Loan's Bor­rower ID
							_SECLN­FLAG_		Single		Loan Exists Flag
							_AC­CNUM_		Multiple		Underlying Loan's Account Number
							_AC-USER­REF_		Multiple		Underlying Loan's User Reference
							_LOAMT_		Multiple		Underlying Loan's Amount
							_LCCY_		Multiple		Underlying Loan's Loan Currency
							_LSTA­TUS_		Multiple		Underlying Loan's Account Status
							_LDATE_		Multiple		Underlying Loan's Date
							_MDATE_		Multiple		Underlying Loan's Maturity Date
							_LTENOR_		Multiple		Underlying Loan's Tenor
							_LB­NAME_		Multiple		Underlying Loan's Bor­rower Name
							_LBID_		Multiple		Underlying Loan's Bor­rower ID
	Securitiza­tion con­tract Payment Advice		SZ_P­MNT_ADV		SZ_P­MNT_AD­V_FMT		_SZ­BRANCH­DATE_		Single		Securitization Branch Date
							_BRANCH-NAME_		Single		Securitization Branch Name
							_SZSPV-NAME_		Single		SPV Customer Name
							_SZSPV-ADDR-LN1_		Single		SPV Address Line 1
							_SZSPV-ADDR-LN2_		Single		SPV Address Line 2
							_SZSPV-ADDR-LN3_		Single		SPV Address Line 3
							_SZSPV-ADDR-LN4_		Single		SPV Address Line 4
							_USER­REF_		Single		SZ User Refer­ence Number
							_SVDATE_		Single		SZ Contract Value Date
							_SBDATE_		Single		SZ Contract Book Date
							_SM­DATE_		Single		SZ Contract Maturity Date
							_SPVID_		Single		Special Pur­pose Vehicle ID
							_SPVNAME_		Single		SPV Name
							_PMNT­FLAG_		Single		Payment Exists Flag
							_PAYAMT_		Single		Securitization Contract Pay­ment Amount
							_PAYCCY_		Single		Securitization Contract Pay­ment Currency
							_PAY­DATE_		Single		Securitization Contract Pay­ment Date

The table below describes the generation time and supported tag of the advices and its corresponding event:

	Advice Name		Event		Generation Time		Supported tags
	Securitization Book Advice		BOOK		Authorize		SZ_ADV_FMT
	Securitization Init Advice		INIT		Authorize		SZ_ADV_FMT
	Securitization contract Amendment Advice		AMND		Authorize		SZ_AMD_ADV
	Sale Advice		SAMD		Authorize		SZ_AMD_ADV
	Buyback Advice		BAMD		Authorize		SZ_AMD_ADV
	Payment Advice		LIQD		Authorize		SZ_PMNT_ADV
	Closure Advice (Manual clo­sure)		CLOS		Authorize		SZ_CLSR_ADV
	Consolidated Loan Amend­ment statement		LAMD		EOD		SZ_LAMD_ADV
	Consolidated Loan Dis­bursement Request		LDBR		EOD		SZ_LDSB_ADV
	Consolidated Loan Pre-pay­ments received		LPMT		EOD		SZ_PPAY_ADV