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:
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 |
|
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. |
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 |
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. |
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 |
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.
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 |
|
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 |
|
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 |
|
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 |
|
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 |
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 |
|
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 |
CUSTOMER |
<Component>_PAY |
C |
Fee type=ADHOC SELLER and
SELL trade |
CUSTOMER |
<Component>_REC |
D |
Fee type=ADHOC SELLER and
BUY trade |
<Component>INC |
<Component>_REC |
C |
Fee type=ADHOC SELLER and
BUY 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 |
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 |
|
No accounting entries are involved.
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 |
|
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 |
|
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 |
|
Origination Loan
Accounting Role |
Amount Tag |
Dr/Cr |
Remarks |
STDT-FUND-CTL2 |
PRINCIPAL |
Dr |
Loan Booking |
SLT BRIDGE |
PRINCIPAL |
Cr |
Loan Booking |
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 |
Accounting Role |
Amount Tag |
Dr/Cr |
Remarks |
STDT-FUND-CTL2 |
PRINCIPAL_LIQD |
Cr |
Loan Payment |
SLT BRIDGE |
PRINCIPAL_LIQD |
Dr |
Loan Payment |