8. Annexure – Accounting Entries

8.1 Introduction

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

This section contains the following topics:

• Section 8.1.1, "Accounting Roles"
• Section 8.1.2, "Events"
• Section 8.1.3, "Amount Tags"
• Section 8.1.4, "Advices"
• Section 8.1.5, "Error Codes"
• Section 8.1.6, "Event-wise Accounting Entries "
• Section 8.1.7, "INIT: Contract Initiation"
• Section 8.1.8, "VAMI: Value Dated Amendment"
• Section 8.1.9, "LIQD: Liquidation"

8.1.1 Accounting Roles

The following table lists the accounting roles that can be used in the SLT module:

Accounting Role	Description	Remarks
SLT_ASSETGL	Asset GL for SLT
SLT_ASSET_OFFGL	Trade Payable	Entry is passed on the Trade date and reversed on Settle­ment Date
SLT_PREM_DISC	Premium/Discount	Deal Premium/Discount is parked here
SLT_BRIDGE_GL	SLT Bridge GL
SLT_RLZD_PROFIT	SLT Realized Profit	The Realized P&L Account is defined here
SLT_RLZD_LOSS	SLT Realized Loss
DCFEXP	Delayed Comp Fees Expense
DCFINC	Delayed Comp Fees Income
DCFPAY	Delayed Comp Fees Pay­able
DCFREC	Delayed Comp Fees Receivable
<Component>EXP	Assignment FEE Expense	Assignment FEE - bank contri­bution
<Component>PAY	Assignment FEE payable	Assignment FEE - Payable to Agent or CPARTY
<Component>EXP	Amendment Fee Expense (for Sell)
<Component>INC	Amendment Fee Income (for Buy)
<Component>EXP	Line/Accommodation Fees Expense
<Component>INC	Line/Accommodation Fees Income
<Component>PAY	Line/Accommodation Fees Payable
<Component>REC	Line/Accommodation Fees Receivable
<Component>EXP (PAID)	Brokerage Fee Expense	If brokerage applicable, its always paid by the bank entity to broker through Payable GLs
<Component>PAY (Paya­ble)	Brokerage Fee Payable
<Component>INC	Break Funding Fees Income
<Component>EXP	Break Funding Fees Expense
SLT_RES_EXP	Reserve Expense
SLT_RES_LBY	Reserve Liability
UNREAL_MTM_OFF	Unrealized MTM Offset	The Unrealized P&L Offset account is defined here
UNREAL_MTM_INC	Unrealized MTM Income	The Unrealized P&L account is defined here
UNREAL_MTM_EXP	Unrealized MTM Expense
<Component>EXP <Component>INC	Adhoc fees expense Adhoc fees income
<Component>REC <Component>INC	Waiver fees receivable Waiver fees income
SLT_RESRV_BRIDGE_GL	SLT Reserve Bridge GL
SLT_CON­TRA_BRIDGE_GL	SLT Contra Bridge GL
UNSETL-PNL-BS	SLT Unrealized Profit	Posting the unsettled realized Profit/Loss entries into Unset­tled PNL BS instead of Pre­mium discount GL during trade booking, amendment, and can­cellation.
DWRITEOFFGL	DIRECT WRITEOFF GL
WRITEOFFEXP	SLT writeoff expense GL
SLT-LD-BRIDGE	SLT LD Bridge GL
MARKS_FEEPAY	SLT MARKS FEEPAY
SLTCONCOCGL	SLT CONTRA BRIDGE GL FOR COC
SLTWOFFCOCGL	SLT Writeoff Cost of Credit GL
UNAMORTCOCGL	SLT Unamort Cost of Credit GL
CONRECOGL	CONTRA RECOVERY GL FOR COC
WOFFRECOGL	WRITEOFF RECOVERY GL FOR COC
MARKSRECOGL	MARKS FEE RECOVERY GL FOR COC
UNAMORTRECOGL	UNAMORT FEE RECOV­ERY GL FOR COC
SLT-PREM-DISC	Premium/Discount GL

8.1.2 Events

The following table lists the events that can be linked to an SLT product.

Event	Remarks
TBOK	This event would be triggered on the date the SLT contract is booked
TSTL	This event would be triggered on the Settlement Date that is, the date on which the user manually initiates Liquidation of the contract.
FMEM	This event would be triggered whenever funding memo is to be generated
SGEN	This event would be triggered when Payment message needs to be generated settlement days before the payment date
RSTL	Reversal of Trade Settlement (TSTL) event
TAMD	This event would be triggered whenever a SLT deal (contract) is amended
TCNC	This event would be triggered to offset the position and PNL. Any user initiated activity requiring the offsetting of the position and PNL based on the current trade details will fire the TCNC event TCNC event occurs on the following instances Reversal of the trade Trade amendment for certain fields such as Buy/Sell, Trade Type, Trade date, Trade price, and so on. In these cases the existing trade position and PNL details should be offset before considering the revised trade details for the position and PNL tracking
TREV	This event would be triggered whenever a SLT deal (contract) is Reversed
FLIQ	Fee Liquidation in case of any FEE settlement after the trade settlement
FACR	This event would be triggered as part of the Accrual event for Fees (The accrual of Delayed Compensation Fees is triggered in this event)
FAMD	FEE amendment to allow the FEE component details before its liquidation
REVL	Revaluation (EOD)
RRVL	Reversal of Revaluation (BOD)
RESV	This event is triggered on the month-end (or the day preceding the month-end if month-end is a holiday)
RMEM	Reversal of Funding memo (before trade settlement
TCKT	This event is triggered during ticket settlement save
FREV	Reversal of fee liquidation event
TELV	This event is triggered on elevation of trade (deal type) from participation of to assignment.

8.1.3 Amount Tags

The following are some of the amount tags available for the module:

Amount Tags	Remarks
DWOFF_AMT	Direct Write-off
MARKS-FEE	Marks
SLT-CON-COC	Contra
SLT-WOFF-COC	Write-off
UNAMORT-FEE	Unamort fee (FAS91 fees)
COC-CON-RECO	Contra Recovery
COC-WOFF-RECO	Write-off Recovery
MARKS-FEE-RECO	Marks Recovery
UNAMORT-RECO	Unamort Recovery
COC-CON-NET	Contra Net
COC-WOFF-NET	Write-off Net
MARKS-FEE-NET	Marks Net
UNAMORT-NET	Unamort Net
UNFND-DIS-SEL	Unfunded Discount Sell Amount
UNFND-PRM-SEL	Unfunded Premium Sell Amount

8.1.4 Advices

The following advices can be linked to an SLT product.

Advice	Event	Remarks
Payment Message	TSTL/SGEN	This advice would be generated on the Settlement Date
Funding Memo	FMEM	The Funding Memo is always generated on or before the Settlement Date. The Funding Memo can be generated for Buy as well as Sell Deals.

8.1.5 Error Codes

The following error codes are available for assignment fee details:

Error Code	Message
TL-SETTL-12	Agency id is different for one of the trades under the ticket $1
TL-SETTL-13	Assignment Fee Remitter is different for one of the trades under the ticket $1
TL-SETTL-14	Assignment fee type is different for one of the trades under the ticket $1

The following error code is available for line/accommodation fee details:

Error Code	Error Description
TL-C0160	User input department code not matching with the maintained department code $1
TL-C0167	Trade Portfolio and Trade Counterparty are same

The following error codes are available for amending CUSIP/Buy-Sell Indicator:

Error Code	Error Description
IF-ENT-054	Unable to resolve Default Customer for the counterparty mnemonic
IF-ENT-055	Amendment Reason (ChangeCusipAfterCmtRed) is not applicable for New
IF-ENT-056	Amendment Reason (ChangeCusipAfterCmtRed) is Invalid as there is no change in CUSIP
TL-C0161	Apply Commitment Reduction/PIK for CUSIP Amend Flag is selected only for CUSIP Amendment
TL-C0162	Commitment Reduction/PIK does not exist for the old trade
TL-C0163	Commitment Reduction Amount and Avg. Commitment reduction Price/PIK amount are not EQUAL between CUSIP IDs
TL-C0164	No other amendment is allowed with buy sell indicator amendment

The following error codes are available for validating and handling exceptions for Markit Trade Settlement:

Error Code	Error Description
TL-MKT-01	Tax maintenance does not exist for participant(s) involved in Trade for Markit Trade ID$1
TL-MKT-02	Invalid Accrual Settlement Type
TL-MKT-03	Both Buyer and Seller are bank counterparties
TL-MKT-04	Markit Trade closure message processing failed
TL-MKT-05	Settled trades cannot be unlocked
TL-MKT-06	Deletion/Authorization of Trade settlement cannot be done from this screen
TL-MKT-07	Suspended/Cancelled/Removed trades cannot be unlocked
TL-MKT-08	Both buyer and Seller are not bank counterparties
TL-MKT-09	Failed in Markit message matching process
TL-MKT-10	Failed in Markit message processing
TL-MKT-11	Allocation details not found
TL-MKT-12	Failed to fetch details for $1
TL-MKT-14	TradeMatchNotice message not received. Cannot process $ mes­sage
TL-MKT-15	Markit Buyer/ Seller validation fails
TL-MKT-16	Cannot process TradeUpdateNotification message, as Matching record(s) not exists in Trade settlement queue
TL-MKT-17	Allocating party is not a Buyer or Seller in Parent Trade

The following error codes are available for LC Sublimit balance (HFI) update:

Error_Code	Description
TL-TRD27	LC Sublimit HFS Balance Update failed

The following error code is available for trade dated CFPI accounting:

Error Code	Error Description	Error Type
TL-TRD-05	Failed To Process Trade Date Entries	E

The following error code is available for Counterparty mnemonic amendment:

Error Code	Error Description	Error Type
TL-CPM-01	Reprocessing cannot be done as the earlier version of the trade is in Failed/Unprocessed status	E
TL-CPM-02	Record is marked as Reprocess	E
TL-CPM-03	Only Failed records can be marked for repro­cess	E
TL-CPM-04	Reprocessing cannot be done as the latest version of the trade $1 is in Reversed status or Elevated	E

The following error code is available during ticket or trade settlement for DD creation as part of TL-LB STP:

Error Code	Error Description	Error Type
TL-FMEM-056	Please select the existing drawdowns or pro­vide the information for new drawdown book­ing, combination is not allowed	E
TL-FMEM-057	Auto booking of new drawdowns are not allowed where fund sighting is applicable for the CUSIP	E
TL-FMEM-058	Drawdown Original Start Date should be less than or equal to drawdown Value date	E
TL-FMEM-059	Drawdown Maturity Date should be greater than drawdown Value date	E
TL-FMEM-060	Drawdown Value Date should be in between Tranche value date and maturity date	E
TL-FMEM-061	Please input Interest Details for each draw­down	E
TL-FMEM-062	Non Prorata/PIK Settlement is not allowed as self participant $1 of CUSIP $2 is not having 100% share	E
TL-FMEM-063	Mandatory field $1 cannot be null	E
TL-FMEM-064	Please enter drawdown details	E
TL-FMEM-065	Value date cannot be less than the vami date of a tranche $1	E
TL-FMEM-066	Value date of the Drawdown cannot be less than maximum actual settlement dates of all the trades under the tranche	E
TL-FMEM-067	Borrower margin and the margin given are dif­ferent	E
TL-FMEM-068	Settlement cannot be done as the future dated settlement is already existing	E

The following error codes are available during ticket or trade settlement for external counterparty SSI Mnemonic mapping:

Error Code	Error Description	Error Type
TL-TKSTL-68	SSI Mnemonic captured for currency $1 and counterparty $2 is of default type	E
TL-TKSTL-69	SSI and Entity details for external participant has to be entered	E
TL-TKSTL-70	Please Revisit External party SSI details screen	O
TL-TKSTL-71	Ext Party SSI details already captured for Cusip-Counterparty combination is overwrit­ten	O

The following error codes are available for CUSIP swing.

Error Code	Error Description
TL-CSW-001	Use of special characters in CUSIP No. is not allowed
TL-CSW-002	Tranche Ref No is mandatory
TL-CSW-003	Share percentage is not 100
TL-CSW-004	End Date cannot be NULL
TL-CSW-005	Unauthorized CUSIP-Tranche linkage exists
TL-CSW-006	CUSIP-Tranche linkage exists. The trade cannot be reversed
TL-CSW-007	More than one record of active tranche exist
TL-CSW-008	Actual settlement date is lesser than the max end date of the CUSIP-Tranche linkage. settlement is not allowed
TL-CSW-009	Non- Lead Tranche is allowed to maintain, only if new CUSIP/ISIN has been updated in the tranche contract.
TL-CSW-010	Input of Zero Share Percentage is not allowed
TL-CSW-011	Start date and End Date of the tranches overlap so Share percentage is mandatory
TL-CSW-012	CUSIP amendment. Manual intervention is required
TL-CSW-013	Tranche is Inactive. Only maturity date amendment is allowed
TL-CSW-014	Allow CUSIP Swing is not checked at loan parameter level
TL-CSW-015	Active Tranche linked to the CUSIP No. is not maintained
TL-CSW-016	End Date can be NULL only for the active tranche currently associated with CUSIP No.
TL-CSW-017	End Date should be NULL for the active tranche currently associated with CUSIP No.
TL-CSW-018	Start date and End Date of the tranches should be same if share percent­age is entered
TL-CSW-019	Share Percentage should be NULL for the active tranche
TL-CSW-020	CUSIP No. is mandatory
TL-CSW-021	Start date and End Date of the tranches overlap
TL-CSW-022	Start date is lesser than the value date of tranche

The following error codes are available for loan sale from HFS.

Error Code	Error Description
TL-HFS-005	Position of the portfolio is lesser than the Trade amount
TL-HFS-006	Multiple HFS portfolio available for a single CUSIP
TL-HFS-007	Unprocessed/Failed Record exist in LB-TL Browser for the given portfolio
TL-HFS-008	Position already exists for the CUSIP with different expense code
TL-HFS-009	Failed in Portfolio Validation

8.1.6 Event-wise Accounting Entries

In the subsequent sections you can find the suggested accounting entries and advices for each of the events in the life-cycle of a syndicated loan trade deal.

8.1.6.1 TBOK: Contract Booking

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-ASSETGL	SLT-NOM-BUY	D	These two entries relate to Booking Asset on the Trade Date in SLT module for Buy
SLT-ASSET-OFFGL	SLT-NOM-BUY	C
SLT-ASSET-OFFGL	SLT-NOM-SEL	D	These two entries relate to Booking Asset on the Trade Date in SLT module for Sell
SLT-ASSETGL	SLT-NOM-SEL	C
UNSETL-PNL-BS	SLT-RLZD-PRFT	D	Trade Date P&L entries posted on Trade Booking
SLT-RLZD-PROFIT	SLT-RLZD-PRFT	C	Profit Entries are not applicable for Origi­nation Sell on the trade date
SLT-RLZD-LOSS	SLT-RLZD-LOSS	D
UNSETL-PNL-BS	SLT-RLZD-LOSS	C

8.1.6.2 Additional Entries for Origination Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT_UNAMORT_FEE­PAY	UNAMORT-FEE	D	Portion of the Unamort FEE
SLT_PREM_DISC	UNAMORT-FEE	C
SLT_RES­RV_BRIDGE_GL	SLT-RES-SEL	D	Portion of the Reserve set­tlement
SLT-PREM-DISC	SLT-RES-SEL	C
SLT_CON­TRA_BRIDGE_GL	SLT-CON-SEL	D	Portion of the Contra settle­ment
SLT-PREM-DISC	SLT-CON-SEL	C

 

Line Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<compo­nent>_EXP	D	Passed in the Origination Line Sell trade
SLT-BRIDGE-GL	<compo­nent>_EXP	C
SLT-BRIDGE-GL	<compo­nent>_INC	D	Passed in the Par Line Buy Trade
<compo­nent>INC	<compo­nent>_INC	C

Additional entries for cost of credit

Accounting Role	Amount Tag	Dr/Cr	Remarks
DWRITEOFFGL	DWOFF_AMT	D	Direct Write-off
SLT-PREM-DISC	DWOFF_AMT	C	Direct Write-off
SLT-LD-BRIDGE	MARKS-FEE	D	Marks
MARKS_FEE­PAY	MARKS-FEE	C	Marks
SLT-LD-BRIDGE	SLT-CON-COC	D	Contra
SLTCONCOCGL	SLT-CON-COC	C	Contra
SLT-LD-BRIDGE	SLT-WOFF-COC	D	Write-off
SLTWOFF­COCGL	SLT-WOFF-COC	C	Write-off
SLT-LD-BRIDGE	UNAMORT-FEE	D	Unamort fee (FAS91 fees)
UNAMORT­COCGL	UNAMORT-FEE	C	Unamort fee (FAS91 fees)

 

CFPI Accounting Entries for Buy Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-NOM-BUY	Dr	Funded Percentage Amount
TRDT-PAY	TRDT-NOM-BUY	Cr
TRDT-PREM-DISC	TRDT-DIS-BUY	Cr	In case trade is at discount
TRDT-PAY	TRDT-DIS-BUY	Dr
TRDT-PREM-DISC	TRDT-PRM-BUY	Dr	In case trade is at premium
TRDT-PAY	TRDT-PRM-BUY	Cr
TRDT-UNFUND	TRDT-UNFND-BUY	Dr	For Unfunded amount
TRDT-MEMO	TRDT-UNFND-BUY	Cr

 

CFPI Accounting Entries for Sell Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-NOM-SELL	Dr	Funded Percentage Amount
TRDT-REC	TRDT-NOM-SELL	Cr
TRDT-PREM-DISC	TRDT-DIS-SELL	Cr	In case trade is at discount
TRDT-REC	TRDT-DIS-SELL	Dr
TRDT-PREM-DISC	TRDT-PRM-SELL	Dr	In case trade is at premium
TRDT-REC	TRDT-PRM-SELL	Cr
TRDT-UNFUND	TRDT-UNFND-SELL	Dr	For Unfunded amount
TRDT-MEMO	TRDT-UNFND-SELL	Cr

 

Trade dated CFPI Accounting Entries for Sell Trade

Accounting Role	Amount Tag	Dr/Cr	Comment
TRDT-FND-BUY	TRDT-FND-BUY	Dr	Trade portion of funded amount
TRDT-FND-PAY	TRDT-FND-BUY	Cr	Trade portion of funded amount
TRDT-UNFND	TRDT-UNFND-BUY	Dr	Trade portion of unfunded amount
TRDT-MEMO	TRDT-UNFND-BUY	Cr	Trade portion of unfunded amount
TRDT-DISC-PAY	TRDT-DIS-BUY	Dr	Discount amount
TRDT-PREM-DISC	TRDT-DIS-BUY	Cr	Discount amount
TRDT-PRM-PAY	TRDT-PRM-BUY	Cr	Premium amount
TRDT-PREM-DISC	TRDT-PRM-BUY	Dr	Premium amount

 

Trade dated CFPI Accounting Entries for Sell Trade

Accounting Role	Amount Tag	Dr/Cr	Comment
TRDT-FND-SELL	TRDT-FND-SELL	Cr	Trade portion of funded amount
TRDT-FND-REC	TRDT-FND-SELL	Dr	Trade portion of funded amount
TRDT-UNFND	TRDT-UNFND-SELL	Cr	Trade portion of unfunded amount
TRDT-MEMO	TRDT-UNFND-SELL	Dr	Trade portion of unfunded amount
TRDT-DISC-REC	TRDT-DIS-SELL	Cr	Discount amount
TRDT-PREM-DISC	TRDT-DIS-SELL	Dr	Discount amount
TRDT-PRM-REC	TRDT-PRM-SELL	Dr	Premium amount
TRDT-PREM-DISC	TRDT-PRM-SELL	Cr	Premium amount

 

Brokerage

Accounting Role	Amount Tag	Dr/Cr	Remarks
<component>EXP (PAID)	<compo­nent>_PAY	D	If brokerage applicable, its always paid by the bank entity to broker through Payable GLs
<component>PAY (Payable)	<compo­nent>_PAY	C

 

8.1.6.3 TAMD: Contract Amendment

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-ASSETGL	SLT-NOM-BUY	D	These two entries relate to Booking Asset on the Amendment Date in SLT module for Buy. It is applicable only if the cancellation is followed an amendment
SLT-ASSET-OFFGL	SLT-NOM-BUY	C
SLT-ASSET-OFFGL	SLT-NOM-SEL	D	These two entries relate to Booking Asset on the Amendment Date in SLT module for Sell. It is applicable only if the cancellation is followed an amendment
SLT-ASSETGL	SLT-NOM-SEL	C
UNSETL-PNL-BS	SLT-RLZD-PRFT	D	Trade Date P&L entries posted on Amendment of the Contract amount
SLT-RLZD-PROFIT	SLT-RLZD-PRFT	C	Not applicable for Origination Line trade
SLT-RLZD-LOSS	SLT-RLZD-LOSS	D
UNSETL-PNL-BS	SLT-RLZD-LOSS	C

8.1.6.4 Amendment of Customer Trade to Line Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<compo­nent>_EXP	D	Passed in the Origination Line Sell trade
SLT-BRIDGE-GL	<compo­nent>_EXP	C	These entries are applicable only for the amendment of Customer trade to Line trade
SLT-BRIDGE-GL	<compo­nent>_INC	D	Passed in the Par Line Buy Trade
<compo­nent>INC	<compo­nent>_INC	C

CFPI Accounting Entries for Increase in Trade Amount of Buy

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-NOM-BUY	Dr	Funded Percentage Amount
TRDT-PAY	TRDT-NOM-BUY	Cr
TRDT-PREM-DISC	TRDT-DIS-BUY	Cr	In case trade is at dis­count
TRDT-PAY	TRDT-DIS-BUY	Dr
TRDT-PREM-DISC	TRDT-PRM-BUY	Dr	In case trade is at pre­mium
TRDT-PAY	TRDT-PRM-BUY	Cr
TRDT-UNFUND	TRDT-UNFND-BUY	Cr	For Unfunded amount
TRDT-MEMO	TRDT-UNFND-BUY	Dr

 

CFPI Accounting Entries for Decrease in Trade Amount of Buy

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-AMD-BUY	Dr	Funded Percentage Amount
TRDT-PAY	TRDT-AMD-BUY	Cr
TRDT-PREM-DISC	TRDT-AMDIS-BUY	Cr	In case trade is at dis­count
TRDT-PAY	TRDT-AMDIS-BUY	Dr
TRDT-PREM-DISC	TRDT-AMPRM-BUY	Dr	In case trade is at pre­mium
TRDT-PAY	TRDT-AMPRM-BUY	Cr
TRDT-UNFUND	TRDT-AMUNFD-BUY	Cr	For Unfunded amount
TRDT-MEMO	TRDT-AMUNFD-BUY	Dr

 

CFPI Accounting Entries for Increase in Trade Amount of Sell

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-NOM-SELL	Cr	Funded Percentage Amount
TRDT-REC	TRDT-NOM-SELL	Dr
TRDT-PREM-DISC	TRDT-DIS-SELL	Dr	In case trade is at dis­count
TRDT-REC	TRDT-DIS-SELL	Cr
TRDT-PREM-DISC	TRDT-PRM-SELL	Cr	In case trade is at pre­mium
TRDT-REC	TRDT-PRM-SELL	Dr
TRDT-UNFUND	TRDT-UNFND-SELL	Cr	For Unfunded amount
TRDT-MEMO	TRDT-UNFND-SELL	Dr

CFPI Accounting Entries for Decrease in Trade Amount of Sell

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-AMD-SELL	Dr	Funded Percentage Amount
TRDT-REC	TRDT-AMD-SELL	Cr
TRDT-PREM-DISC	TRDT-AMDIS-SELL	Cr	In case trade is at dis­count
TRDT-REC	TRDT-AMDIS-SELL	Dr
TRDT-PREM-DISC	TRDT-AMPRM-SELL	Dr	In case trade is at pre­mium
TRDT-REC	TRDT-AMPRM-SELL	Cr
TRDT-UNFUND	TRDT-AMUNFD-SEL	Dr	For Unfunded amount
TRDT-MEMO	TRDT-AMUNFD-SEL	Cr

 

Trade Dated CFPI Accounting Entries for Buy Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-FND-BUY	TRDT-FNDINC-BUY	Dr	Increase in Funding
TRDT-FND-PAY	TRDT-FNDINC-BUY	Cr	Increase in Funding
TRDT-MEMO	TRDT-UFNDEC-BUY	Dr	Increase in Funding (Unfund decreases)
TRDT-UNFND	TRDT-UFNDEC-BUY	Cr	Increase in Funding (Unfund decreases)
TRDT-DISC-PAY	TRDT-DISINC-BUY	Dr	Increase in Discount
TRDT-PREM-DISC	TRDT-DISINC-BUY	Cr	Increase in Discount
TRDT-PRM-PAY	TRDT-PRMINC-BUY	Cr	Increase in Premium
TRDT-PREM-DISC	TRDT-PRMINC-BUY	Dr	Increase in Premium
TRDT-FND-PAY	TRDT-FNDDEC-BUY	Dr	Decrease in Funding
TRDT-FND-BUY	TRDT-FNDDEC-BUY	Cr	Decrease in Funding
TRDT-MEMO	TRDT-UFNINC-BUY	Cr	Decrease in Funding (Unfund increases)
TRDT-UNFND	TRDT-UFNINC-BUY	Dr	Decrease in Funding (Unfund increases)
TRDT-DISC-PAY	TRDT-DISDEC-BUY	Cr	Decrease in Discount
TRDT-PREM-DISC	TRDT-DISDEC-BUY	Dr	Decrease in Discount
TRDT-PRM-PAY	TRDT-PRMDEC-BUY	Dr	Decrease in Premium
TRDT-PREM-DISC	TRDT-PRMDEC-BUY	Cr	Decrease in Premium

Trade Dated CFPI Accounting Entries for Sell Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-FND-SELL	TRDT-FNDDEC-SEL	Cr	Decrease in Funding
TRDT-FND-REC	TRDT-FNDDEC-SEL	Dr	Decrease in Funding
TRDT-MEMO	TRDT-UFNINC-SEL	Dr	Decrease in Funding (Unfund increases)
TRDT-UNFND	TRDT-UFNINC-SEL	Cr	Decrease in Funding (Unfund increases)
TRDT-DISC-REC	TRDT-DISINC-SEL	Cr	Increase in Discount
TRDT-PREM-DISC	TRDT-DISINC-SEL	Dr	Increase in Discount
TRDT-PRM-REC	TRDT-PRMINC-SEL	Dr	Increase in Premium
TRDT-PREM-DISC	TRDT-PRMINC-SEL	Cr	Increase in Premium
TRDT-FND-REC	TRDT-FNDINC-SEL	Cr	Increase in Funding
TRDT-FND-SELL	TRDT-FNDINC-SEL	Dr	Increase in Funding
TRDT-UNFND	TRDT-UFNDEC-SEL	Dr	Increase in Funding (Unfund decreases)
TRDT-MEMO	TRDT-UFNDEC-SEL	Cr	Increase in Funding (Unfund decreases)
TRDT-DISC-REC	TRDT-DISDEC-SEL	Dr	Decrease in Discount
TRDT-PREM-DISC	TRDT-DISDEC-SEL	Cr	Decrease in Discount
TRDT-PRM-REC	TRDT-PRMDEC-SEL	Cr	Decrease in Premium
TRDT-PREM-DISC	TRDT-PRMDEC-SEL	Dr	Decrease in Premium

Trade Dated CFPI Accounting Entries for Settled Position

Accounting Role	Amount Tag	Dr/Cr	Remarks
STDT-FUND	TRDT-FND-INC	Dr	Increase in Funding
STDT-FUND-CTL1	TRDT-FND-INC	Cr	Increase in Funding
STDT-FUND-CTL1	TRDT-FND-DEC	Dr	Decrease in Funding
STDT-FUND	TRDT-FND-DEC	Cr	Decrease in Funding

Brokerage

Accounting Role	Amount Tag	Dr/Cr	Remarks
<component>EXP (PAID)	<compo­nent>_PAY	D	If brokerage applicable, its always paid by the bank entity to broker through Payable GLs
<component>PAY (Payable)	<compo­nent>_PAY	C

 

8.1.6.5 TCNC: Contract Cancellation

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-ASSET-OFFGL	SLT-NOM-BUY	D	These two entries relate to Offsetting Asset on the Cancellation Date in SLT module for the Cancellation amount on a Buy trade
SLT-ASSETGL	SLT-NOM-BUY	C
SLT-ASSETGL	SLT-NOM-SEL	D	These two entries relate to Offsetting Asset on the Cancellation Date in SLT module for the Cancellation amount on a Sell trade
SLT-ASSET-OFFGL	SLT-NOM-SEL	C
UNSETL-PNL-BS	SLT-RLZD-PRFT	D	Trade Date P&L entries posted on Can­cellation of the Contract amount
SLT-RLZD-PROFIT	SLT-RLZD-PRFT	C	Not applicable for Origination Line trade
SLT-RLZD-LOSS	SLT-RLZD-LOSS	D
UNSETL-PNL-BS	SLT-RLZD-LOSS	C

During trade cancellation (TCNC) of Buy Trade, the following set of CFPI accounting entries is posted which nullifies the TBOK entries:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-NOM-BUY	Cr	Funded percentage amount
TRDT-PAY	TRDT-NOM-BUY	Dr
TRDT-PREM-DISC	TRDT-DIS-BUY	Dr	In case trade is at discount
TRDT-PAY	TRDT-DIS-BUY	Cr
TRDT-PREM-DISC	TRDT-PRM-BUY	Cr	In case trade is at premium
TRDT-PAY	TRDT-PRM-BUY	Dr
TRDT-UNFUND	TRDT-UNFND-BUY	Cr	For unfunded amount

During trade cancellation (TCNC) of sell Trade, the following set of CFPI accounting entries are posted:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-NOM-SELL	Dr	Funded percentage amount
TRDT-REC	TRDT-NOM-SELL	Cr
TRDT-PREM-DISC	TRDT-DIS-SELL	Cr	In case trade is at discount
TRDT-REC	TRDT-DIS-SELL	Dr
TRDT-PREM-DISC	TRDT-PRM-SELL	Dr	In case trade is at premium
TRDT-REC	TRDT-PRM-SELL	Cr
TRDT-UNFUND	TRDT-UNFND-SELL	Dr	with unfunded amount
TRDT-MEMO	TRDT-UNFND-SELL	Cr

In case TCNC after an amendment (TAMD) of the trade amount increase for a buy trade, then the following set of CFPI accounting entries are posted along with above mentioned TBOK entries:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-NOM-BUY	Cr	Funded percentage amount
TRDT-PAY	TRDT-NOM-BUY	Dr
TRDT-PREM-DISC	TRDT-DIS-BUY	Dr	In case trade is at discount
TRDT-PAY	TRDT-DIS-BUY	Cr
TRDT-PREM-DISC	TRDT-PRM-BUY	Cr	In case trade is at premium
TRDT-PAY	TRDT-PRM-BUY	Dr
TRDT-UNFUND	TRDT-UNFND-BUY	Dr	For unfunded amount
TRDT-MEMO	TRDT-UNFND-BUY	Cr

During cancellation (TCNC) after trade amendment (TAMD) of decrease in trade amount of BUY trade, the following set of accounting entry is posted:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-BUY	TRDT-AMD-BUY	Dr	Funded percentage amount
TRDT-PAY	TRDT-AMD-BUY	Cr
TRDT-PREM-DISC	TRDT-AMDIS-BUY	Cr	In case trade is at discount
TRDT-PAY	TRDT-AMDIS-BUY	Dr
TRDT-PREM-DISC	TRDT-AMPRM-BUY	Dr	In case trade is at premium
TRDT-PAY	TRDT-AMPRM-BUY	Cr
TRDT-UNFUND	TRDT-AMUNFD-BUY	Dr	For unfunded amount
TRDT-MEMO	TRDT-AMUNFD-BUY	Cr

During cancellation (TCNC) after trade amendment (TAMD) of increase in trade amount of SELL trade, the following set of accounting entry are posted:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-NOM-SELL	Dr	Funded percentage amount
TRDT-REC	TRDT-NOM-SELL	Cr
TRDT-PREM-DISC	TRDT-DIS-SELL	Cr	In case trade is at discount
TRDT-REC	TRDT-DIS-SELL	Dr
TRDT-PREM-DISC	TRDT-PRM-SELL	Dr	In case trade is at premium
TRDT-REC	TRDT-PRM-SELL	Cr
TRDT-UNFUND	TRDT-UNFND-SELL	Dr	with unfunded amount
TRDT-MEMO	TRDT-UNFND-SELL	Cr

During cancellation (TCNC) after trade amendment (TAMD) of decrease in trade amount of SELL trade, the following set of accounting entry is posted:

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-SELL	TRDT-AMD-SELL	Cr	Funded percentage amount
TRDT-REC	TRDT-AMD-SELL	Dr
TRDT-PREM-DISC	TRDT-AMDIS-SELL	Dr	In case trade is at discount
TRDT-REC	TRDT-AMDIS-SELL	Cr
TRDT-PREM-DISC	TRDT-AMPRM-SELL	Cr	In case trade is at premium
TRDT-REC	TRDT-AMPRM-SELL	Dr
TRDT-UNFUND	TRDT-AMUNFD-SEL	Cr	with unfunded amount

8.1.6.6 TSTL: Trade Settlement

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-ASSET-OFFGL	SLT-NOM-BUY	D	Entries posted into Asset GL on the Trade Date are reversed for Buy
SLT-ASSETGL	SLT-NOM-BUY	C
SLT-ASSETGL	SLT-NOM-SEL	D	Entries posted into Asset GL on the Trade Date are reversed for Sell
SLT-ASSET-OFFGL	SLT-NOM-SEL	C
SLT-RLZD-PROFIT	SLT-SETL-PRFT	D	Entries posted during trade settle­ment to move the realized profit from one accounting head to another
SLT- SETL -PROFIT	SLT-SETL-PRFT	C
SLT-SETL-LOSS	SLT-SETL-LOSS	D	Entries posted during trade settle­ment to move the realized loss from one accounting head to another
SLT-RLZD-LOSS	SLT-SETL-LOSS	C
UNSETL-PNL-BS	PNL_PRMDIS_ SWG	C	Entries posted during the trade settle­ment (Swing between Unsettled PNL BS and Premium Discount GL
Premium Discount GL	PNL_PRMDIS_ SWG	D

8.1.6.7 Buy Settlement

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-BRIDGE-GL	SLT-NOMINAL-FUND-BUY	D	Entries posted to record Settlement of Buy
SLT_SETTLE­MENT	SLT-NOMINAL-FUND-BUY	C	These entries are split further based on fund/unfunded, buy/sell break ups
SLT-PREM-DISC	SLT-PREMDISC-BUY	C	These three entries are the consoli­dated entries for the sake of under­standing. The actual entries are mentioned below
SLT-BRIDGE-GL	NOM-FND-BUY	D	Asset booking through Bridge for Buy
CUSTOMER	NOM-FND-BUY	C
CUSTOMER	FND-PRM-BUY	C	Premium Price factor on fund amount for BUY
SLT-PREM-DISC	FND-PRM-BUY	D
CUSTOMER	FND-DIS-BUY	D	Discount Price factor on fund amount for BUY
SLT-PREM-DISC	FND-DIS-BUY	C
CUSTOMER	UNFND-PRM-BUY	C	Premium Price factor on unfunded amount for BUY
SLT-PREM-DISC	UNFND-PRM-BUY	D
CUSTOMER	UNFND-DIS-BUY	D	Discount Price factor on unfunded amount for BUY
SLT-PREM-DISC	UNFND-DIS-BUY	C

Sell Settlement

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT_SETTLE­MENT	SLT-NOMINAL-FUND-SEL	D	Entries posted to record Settle­ment of Sell
SLT-BRIDGE-GL	SLT-NOMINAL-FUND-SEL	C	These entries are split further based on fund/unfunded, buy/sell break ups
SLT-PREM-DISC	SLT-PREMDISC-SEL	D	These three entries are the con­solidated entries for the sake of understanding. The actual entries are mentioned below
SLT-BRIDGE-GL	NOM-FND-SEL	C	Asset booking through Bridge for Sell
CUSTOMER	NOM-FND-SEL	D
CUSTOMER	FND-PRM-SEL	D	Premium Price factor on fund amount for Sell
SLT-PREM-DISC	FND-PRM-SEL	C
CUSTOMER	FND-DIS-SEL	C	Discount Price factor on fund amount for Sell
SLT-PREM-DISC	FND-DIS-SEL	D
CUSTOMER	UNFND-PRM-SEL	D	Premium Price factor on unfunded amount for Sell
SLT-PREM-DISC	UNFND-PRM-SEL	C
CUSTOMER	UNFND-DIS-SEL	C	Discount Price factor on unfunded amount for Sell
SLT-PREM-DISC	UNFND-DIS-SEL	D

Additional Entries for Origination Sell

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT_PREM_DISC	UNAMORT-FEE	C
SLT_RES­RV_BRIDGE_GL	SLT-RES-SEL	D	Portion of the Reserve settlement
SLT-PREM-DISC	SLT-RES-SEL	C
SLT_CON­TRA_BRIDGE_GL	SLT-CON-SEL	D	Portion of the Contra settlement
SLT-PREM-DISC	SLT-CON-SEL	C
SLT-PREM-DISC	SLT-RLZD-PRFT	D	Trade Profit (COC)
SLT-RLZD-PROFIT	SLT-RLZD-PRFT	C

Assignment Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<compo­nent>_SPT1	D	Assignment FEE - bank contribution
<compo­nent>PAY	<compo­nent>_SPT1	C
CUSTOMER	<compo­nent>_SPT2	D	Assignment FEE - CPARTY contribu­tion
<compo­nent>PAY	<compo­nent>_SPT2	C
<compo­nent>PAY	<compo­nent>_LIQD	D	Assignment FEE - Settlement to Agent
AGENT	<compo­nent>_LIQD	C
<compo­nent>PAY	<compo­nent>_CPTY	D	Assignment FEE - Settlement to CPARTY
CUSTOMER	<compo­nent>_CPTY	C

 

Delayed Compensation Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
CUSTOMER	<component>_REC-CCY	D	Prime all in rate Interest for Buy transaction
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer
DCFPAY	<component>_PAY-CCY	D	Prime all in rate Interest for Sell transaction
CUSTOMER	<component>_PAY-CCY	C
DCFPAY	<component>_PAY-CCY	D	Prime Average Libor Interest for Buy transaction (Cost of Funds)
CUSTOMER	<component>_PAY-CCY	C
			Always paid from buyer to seller
CUSTOMER	<component>_REC-CCY	D	Prime Average Libor Interest for Sell transaction (Cost of Funds)
DCFREC	<component>_REC-CCY	C
DCFPAY	<component>_PAY-CCY	D	Cost of carry for Buy Transaction for Prime
CUSTOMER	<component>_PAY-CCY	C	Always paid from buyer to seller. Its applicable for distress trades
CUSTOMER	<component>_REC-CCY	D	Cost of carry for Sell Transaction for prime
DCFREC	<component>_REC-CCY	C
DCFPAY	<component>_PAY-CCY	D	Cost of carry for Buy Transaction for Libor
CUSTOMER	<component>_PAY-CCY	C
			Always paid from buyer to seller. Its applicable for distress trades
CUSTOMER	<component>_REC-CCY	D	Cost of carry for Sell Transaction for Libor
DCFREC	<component>_REC-CCY	C
CUSTOMER	<component>_REC-CCY	D	Libor Margin for Buy transaction
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer.
DCFPAY	<component>_PAY-CCY	D	Libor Margin for Sell transaction
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Libor all in rate Interest for Buy transaction
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer. Its applicable for distress trades
DCFPAY	<component>_PAY-CCY	D	Libor all in rate Interest for Sell transaction
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Commitment FEE DCF for Buy transaction
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer
DCFPAY	<component>_PAY-CCY	D	Commitment FEE DCF for Sell transaction
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Facility FEE DCF for Buy transac­tion
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer
DCFPAY	<component>_PAY-CCY	D	Facility FEE DCF for Sell transac­tion
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Standby LC DCF for Buy transac­tion
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer
DCFPAY	<component>_PAY-CCY	D	Standby LC DCF for Sell transac­tion
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Commercial LC DCF for Buy transaction
DCFREC	<component>_REC-CCY	C
			Always paid from seller to buyer
DCFPAY	<component>_PAY-CCY	D	Commercial LC DCF for Sell trans­action
CUSTOMER	<component>_PAY-CCY	C

Break Funding Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<component>_PAY-CCY	D	Break funding to be paid by BANK
CUSTOMER	<component>_PAY-CCY	C
CUSTOMER	<component>_REC-CCY	D	Break funding to be received by BANK
<compo­nent>INC	<component>_REC-CCY	C

 

Amendment Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<component>_PAY	D	Amendment Fees for Sell
CUSTOMER	<component>_PAY	C
			Always paid from seller to buyer
CUSTOMER	<component>_REC	D	Amendment Fees for Buy
<compo­nent>INC	<component>_REC	C

 

Adhoc Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
<Compo­nent>EXP	<Compo­nent>_PAY	D	Fee type=ADHOC SELLER and SELL trade Fee type=ADHOC BUYER and BUY trade
CUSTOMER	<Compo­nent>_PAY	C	Fee type=ADHOC SELLER and SELL trade Fee type=ADHOC BUYER and BUY trade
CUSTOMER	<Compo­nent>_REC	D	Fee type=ADHOC SELLER and BUY trade Fee type=ADHOC BUYER and SELL trade
<Compo­nent>INC	<Compo­nent>_REC	C	Fee type=ADHOC SELLER and BUY trade Fee type=ADHOC BUYER and SELL trade

 

Trade Dated CFPI Accounting Entries for Buy Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-FND-PAY	TRDT-FND-BUY	Dr	Trade portion of funded amount
STDT-FUND-CTL1	TRDT-FND-BUY	Cr	Trade portion of funded amount
TRDT-MEMO	TRDT-UNFND-BUY	Dr	Trade portion of unfunded amount
TRDT-UNFND	TRDT-UNFND-BUY	Cr	Trade portion of unfunded amount
STDT-PMDSC-CTL3	TRDT-DIS-BUY	Dr	Discount amount
TRDT-DISC-PAY	TRDT-DIS-BUY	Cr	Discount amount
STDT-PMDSC-CTL3	TRDT-PRM-BUY	Cr	Premium amount
TRDT-PRM-PAY	TRDT-PRM-BUY	Dr	Premium amount

Trade Dated CFPI Accounting Entries for Sell Trade

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-FND-REC	TRDT-FND-SELL	Cr	Trade portion of funded amount
STDT-FUND-CTL1	TRDT-FND-SELL	Dr	Trade portion of funded amount
TRDT-MEMO	TRDT-UNFND-SELL	Cr	Trade portion of unfunded amount
TRDT-UNFND	TRDT-UNFND-SELL	Dr	Trade portion of unfunded amount
STDT-PMDSC-CTL3	TRDT-DIS-SELL	Cr	Discount amount
TRDT-DISC-REC	TRDT-DIS-SELL	Dr	Discount amount
STDT-PMDSC-CTL3	TRDT-PRM-SELL	Dr	Premium amount
TRDT-PRM-REC	TRDT-PRM-SELL	Cr	Premium amount

 

Additional entries for cost of credit valuation

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLTCONCOCGL	COC-CON-RECO	D	Contra Recovery
CONRECOGL	COC-CON-RECO	C	Contra Recovery
SLTWOFFCOCGL	COC-WOFF-RECO	D	Write-off Recovery
WOFFRECOGL	COC-WOFF-RECO	C	Write-off Recovery
MARKS_FEEPAY	MARKS-FEE-RECO	D	Marks Recovery
MARKSRECOGL	MARKS-FEE-RECO	C	Marks Recovery
UNAMORT­COCGL	UNAMORT-RECO	D	Unamort Recovery
UNAMOR­TRECOGL	UNAMORT-RECO	C	Unamort Recovery
SLTCONCOCGL	COC-CON-NET	D	Contra Net
SLT-PREM-DISC	COC-CON-NET	C	Contra Net
SLTWOFFCOCGL	COC-WOFF-NET	D	Write-off Net
SLT-PREM-DISC	COC-WOFF-NET	C	Write-off Net
MARKS_FEEPAY	MARKS-FEE-NET	D	Marks Net
SLT-PREM-DISC	MARKS-FEE-NET	C	Marks Net
UNAMORT­COCGL	UNAMORT-NET	D	Unamort Net
SLT-PREM-DISC	UNAMORT-NET	C	Unamort Net

8.1.6.8 REVL: Revaluation

Accounting Role	Amount Tag	Dr/Cr	Remarks
UNREAL_MTM_OFF	UNRLZD-PRFT	D
UNREAL_MTM_INC	UNRLZD-PRFT	C
UNREAL_MTM_EXP	UNRLZD-LOSS	D
UNREAL_MTM_OFF	UNRLZD-LOSS	C

8.1.6.9 RRVL: Revaluation Reversal

No accounting entries are involved.

8.1.6.10 FACR: DCF Accrual

Accounting Role	Amount Tag	Dr/Cr	Remarks
DCFREC	<component>_RFCR-CCY	D	Prime all in rate Interest for Buy transaction
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer
DCFEXP	<component>_PFCR-CCY	D	Prime all in rate Interest for Sell transaction
DCFPAY	<component>_PFCR-CCY	C
DCFEXP	<component>_PFCR-CCY	D	Prime Average Libor Interest for Buy transaction (Cost of Funds)
DCFPAY	<component>_PFCR-CCY	C
			Always paid from buyer to seller
DCFREC	<component>_RFCR-CCY	D	Prime Average Libor Interest for Sell transaction (Cost of Funds)
DCFINC	<component>_RFCR-CCY	C
DCFEXP	<component>_PFCR-CCY	D	Cost of carry for Buy Transaction (for both prime and Libor)
DCFPAY	<component>_PFCR-CCY	C
			Always paid from buyer to seller. Its applicable for distress trades
DCFREC	<component>_RFCR-CCY	D	Cost of carry for Sell Transaction (for both prime and Libor)
DCFINC	<component>_RFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Libor Margin for Buy transaction
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer.
DCFEXP	<component>_PFCR-CCY	D	Libor Margin for Sell transaction
DCFPAY	<component>_PFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Libor all in rate Interest for Buy transaction
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer. Its applicable for distress trades
DCFEXP	<component>_PFCR-CCY	D	Libor all in rate Interest for Sell transaction
DCFPAY	<component>_PFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Commitment FEE DCF for Buy transaction
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer
DCFEXP	<component>_PFCR-CCY	D	Commitment FEE DCF for Sell transaction
DCFPAY	<component>_PFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Facility FEE DCF for Buy transac­tion
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer
DCFEXP	<component>_PFCR-CCY	D	Facility FEE DCF for Sell transac­tion
DCFPAY	<component>_PFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Standby LC DCF for Buy transac­tion
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer
DCFEXP	<component>_PFCR-CCY	D	Standby LC DCF for Sell transac­tion
DCFPAY	<component>_PFCR-CCY	C
DCFREC	<component>_RFCR-CCY	D	Commercial LC DCF for Buy transaction
DCFINC	<component>_RFCR-CCY	C
			Always paid from seller to buyer
DCFEXP	<component>_PFCR-CCY	D	Commercial LC DCF for Sell transaction
DCFPAY	<component>_PFCR-CCY	C

8.1.6.11 RESV: Reserve Calculation

Accounting Role	Amount Tag	Dr/Cr	Remarks
SLT-RES-EXP	SLT-RESV-OFFSET	Cr	Entries to be posted for reversal of previous Reserve data
SLT-RES-LBY	SLT-RESV-OFFSET	Dr
SLT-RES-EXP	SLT-RESV	Dr	Entries to be posted for Reserve calculation
SLT-RES-LBY	SLT-RESV	Cr

8.1.6.12 FLIQ: Fee Liquidation

Amendment Fee

Accounting Role	Amount Tag	Dr/Cr	Remarks
<compo­nent>EXP	<component>_PAY	D	Amendment Fees for Sell
CUSTOMER	<component>_PAY	C
			Always paid from seller to buyer
CUSTOMER	<component>_REC	D	Amendment Fees for Buy
<compo­nent>INC	<component>_REC	C
<compo­nent>EXP	<component>_PADJ	D	Amendment Fees for Sell (delta increase)
CUSTOMER	<component>_PADJ	C
<compo­nent>EXP	<component>_PADJ	C	Amendment Fees for Sell (delta decrease)
CUSTOMER	<component>_PADJ	D
			Always paid from seller to buyer
CUSTOMER	<component>_RADJ	D	Amendment Fees for Buy (delta increase)
<compo­nent>INC	<component>_RADJ	C
CUSTOMER	<component>_RADJ	C	Amendment Fees for Buy (delta decrease)
<compo­nent>INC	<component>_RADJ	D

 

Brokerage

Accounting Role	Amount Tag	Dr/Cr	Remarks
<component>EXP (PAID)	<compo­nent>_PAY	D	If brokerage applicable, its always paid by the bank entity to broker through Payable GLs
<component>PAY (Payable)	<compo­nent>_PAY	C
<component>EXP (PAID)	<compo­nent>_PADJ	D	In case of any increase in amount after the initial liquida­tion
<component>PAY (Payable)	<compo­nent>_PADJ	C
<component>EXP (PAID)	<compo­nent>_NADJ	C	In case of any decrease in amount after the initial liquida­tion
<component>PAY (Payable)	<compo­nent>_NADJ	D

 

8.1.7 INIT: Contract Initiation

Origination Loan

Accounting Role	Amount Tag	Dr/Cr	Remarks
STDT-FUND-CTL2	PRINCIPAL	Dr	Loan Booking
SLT BRIDGE	PRINCIPAL	Cr	Loan Booking

8.1.8 VAMI: Value Dated Amendment

Origination Loan

Accounting Role	Amount Tag	Dr/Cr	Remarks
STDT-FUND-CTL2	PRINCIPAL	Dr	Loan Booking
SLT BRIDGE	PRINCIPAL	Cr	Loan Booking
STDT-FUND-CTL2	PRINCIPAL_DECR	Cr	VAMI - Principal Decrease
SLT BRIDGE	PRINCIPAL_DECR	Dr	VAMI - Principal Decrease
STDT-FUND-CTL2	PRINCIPAL_INCR	Dr	VAMI - Principal Increase
SLT BRIDGE	PRINCIPAL_INCR	Cr	VAMI - Principal Increase

 

8.1.9 LIQD: Liquidation

Origination Loan

Accounting Role	Amount Tag	Dr/Cr	Remarks
STDT-FUND-CTL2	PRINCIPAL_LIQD	Cr	Loan Payment
SLT BRIDGE	PRINCIPAL_LIQD	Dr	Loan Payment