8. Annexure

8.1 Accounting entries for Securitization of Islamic As­sets

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

This chapter contains the following sections:

• Section 8.2, "Events "
• Section 8.3, "Amount Tag"
• Section 8.4, "Computing Islamic Securitization Pool Value (NPV)"
• Section 8.5, "Accounting Roles"
• Section 8.6, "Event-wise Accounting Entries"
• Section 8.7, "Formula Elements"
• Section 8.8, "Advice Messages"

8.2 Events

The following is an exhaustive list of events that can take place during the lifecycle of a Securitization of Islamic assets. 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 Islamic Securitization Contract
INIT	Contract Initiation
SAMD	Sale of additional finances accounts to SPV
BAMD	Buyback of finance 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 finances
REVP	Reversal of Payment
LAMD	Amendment of Finance Contract
LDBR	Disbursement of Finance Contract
LPMT	Payment of Finance 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 finance 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 finances) (Outstanding Principal, + Profit Accrued till sale date + Compensation accrued till sale date + Overdue components)   Sum of (Discounted type Finances) (Outstanding Principal, -- RIA Balance) For amendments (SAMD) – Addition of new finances to Pool: Sum of newly added Finances(Simple and amortized finances) (Outstanding Principal + Profit Accrued till sale date + Compensation accrued till sale date + Overdue components)   Sum of (Discounted type Finances) (Outstanding Principal, -- RIA Balance) For amendments (BAMD) – removal of finance accounts from Pool:   Sum of excluded finance(Simple and amortized finances) (Outstanding Principal + Profit Accrued till sale date + Compensation accrued till sale date + Overdue components)   Sum of (Discounted type Finances) (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 Computing Islamic Securitization Pool Value (NPV)

Oracle FLEXCUBE allows you to calculate NPV based on the type of Islamic product category. The various products and their formula is given in the table below:

S.No	Product - Category	Securitization Pool value computation logic
1	Musharakah	Outstanding Principal + Overdue Principal + Overdue Profits
2	Mudarabah	Outstanding Principal + Overdue Principal + Overdue expected Profits (excess profit and customer incentive will not be consider )
3	Murabahah	Outstanding Principal + Overdue Principal + Overdue Profits
4	Istisna	Outstanding Principal + Overdue Principal + Overdue Profits
5	Ijarah - Operational	Outstanding Principal + Overdue Principal + Overdue Profits - Residue Value For calculating the overdue profit, it is required to con­sider the payment method ( pay in advance / pay in by arrears )

Note

Profit accrued till sale date will also be included.

8.5 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

8.6 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 Islamic assets.

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 CI 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
SECR_CONTINGENT_AS­SET	LOAN_OUTSTAND­ING	DR	For tracking the book balance in off-balance sheet
SECR_CONTIN­GENT_POOL	LOAN_OUTSTAND­ING	CR

SAMD

It is an event for sale of additional finances accounts to SPV (Addition of finance 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
SPV_SET­TLE_ACC	PRCH_CHG	DR
CHG_INC	PRCH_CHG	CR
SECR_CONTIN­GENT_ASSET	LOAN_OUTSTANDING	DR	For tracking the book balance in off-balance sheet
SECR_CONTIN­GENT_POOL	LOAN_OUTSTANDING	CR

BAMD

It is an event for Buyback of finance accounts from SPV (removal of finance 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 CI 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
SECR_CONTIN­GENT_POOL	LOAN_OUTSTANDING	DR	For tracking the book balance in off-balance sheet
SECR_CONTINGENT_AS­SET	LOAN_OUTSTANDING	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 finance contract (principal, profit, compensation 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 finance 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

8.7 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	Finance Status	VARCHAR2
PRINCIPAL_OUTSTAND	Outstanding Principal	NUMBER
AMOUNT_DISBURSED	Disbursed Amount	NUMBER
AMOUNT_NOT_DISBURSED	Undisbursed Princi­pal(future scheduled dis­bursement amount)	NUMBER
TENOR_OUTSTAND	Outstanding Tenor	NUMBER
PROFIT_RATE	Rate of Profit	NUMBER
PROFIT_TYPE	Type of Profit (Floating / Fixed)	NUMBER
PRINCIPAL_PAYMENT_FREQ	Principal Payment fre­quency	NUMBER
PROFIT_PAYMENT_FREQ	Profit 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
FINANCE_CURRENCY	Currency of Finance	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

8.8 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	IZ_­BOOK_ADV	IZ_­BOOK_AD­V_FMT	IZBRANCHDATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Con­tract Init Advice	IZ_INIT_ADV	IZ_INIT_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Con­tract Amend­ment Advice	IZ_AMN­D_ADV	IZ_AMN­D_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Con­tract Sale Amend­ment Advice	IZ_SAM­D_ADV	IZ_SAM­D_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_LNAC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_LNA­CUSER­REF_	Multiple	Underlying Finance's User Reference
			_LNAMT_	Multiple	Underlying Finance's Amount
			_LNCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LNSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LNDATE_	Multiple	Underlying Finance's Date
			_LN­MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LNTEN­OR_	Multiple	Underlying Finance's Tenor
			_LN­BNAME_	Multiple	Underlying Finance's Bor­rower Name
			_LNBID_	Multiple	Underlying Finance's Bor­rower ID
			_SECLN­FLAG_	Single	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Con­tract Buyback Amend­ment Advice	IZ_BAM­D_ADV	IZ_BAM­D_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_LNAC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_LNA­CUSER­REF_	Multiple	Underlying Finance's User Reference
			_LNAMT_	Multiple	Underlying Finance's Amount
			_LNCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LNSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LNDATE_	Multiple	Underlying Finance's Date
			_LN­MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LNTEN­OR_	Multiple	Underlying Finance's Tenor
			_LN­BNAME_	Multiple	Underlying Finance's Bor­rower Name
			_LNBID_	Multiple	Underlying Finance's Bor­rower ID
			_SECLN­FLAG_	Single	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Con­tract Maturity Date Amend­ment Advice	IZ_MAM­D_ADV	IZ_MAM­D_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion Clo­sure Advice	IZ_CLS­R_ADV	IZ_CLS­R_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Consoli­dated Finance Account Amend­ment Advice	IZ_LAM­D_ADV	IZ_LAM­D_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SPVID_	Single	Special Pur­pose Vehicles ID
			_SPVNAME_	Single	SPV Name
			_SREF­NO_	Single	IZ Contract Ref­erence Number
			_DATE_	Single	Underlying Finance's Amendment Date
			_LNFLAG_	Single	Finance Exists Flag
			_LNAC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_LNA­CUSER­REF_	Multiple	Underlying Finance's User Reference
			_LNAMT_	Multiple	Underlying Finance's Amount
			_LNCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LNSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LNDATE_	Multiple	Underlying Finance's Date
			_LN­MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LNTEN­OR_	Multiple	Underlying Finance's Tenor
			_LN­BNAME_	Multiple	Underlying Finance's Bor­rower Name
			_LNBID_	Multiple	Underlying Finance's Bor­rower ID
			_SECLN­FLAG_	Single	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Consoli­dated Finance Account Disburse­ment Advice	IZ_LDS­B_ADV	IZ_LDS­B_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SPVID_	Single	Special Pur­pose Vehicles ID
			_SPVNAME_	Single	SPV Name
			_SREF­NO_	Single	IZ Contract Ref­erence Number
			_DATE_	Single	Underlying Finance's Dis­bursement Date
			_LNFLAG_	Single	Finance Exists Flag
			_LNAC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_LNA­CUSER­REF_	Multiple	Underlying Finance's User Reference
			_LNAMT_	Multiple	Underlying Finance's Amount
			_LNCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LNSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LNDATE_	Multiple	Underlying Finance's Date
			_LN­MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LNTEN­OR_	Multiple	Underlying Finance's Tenor
			_LN­BNAME_	Multiple	Underlying Finance's Bor­rower Name
			_LNBID_	Multiple	Underlying Finance's Bor­rower ID
			_SECLN­FLAG_	Single	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Consoli­dated Finance Account pre-pay­ment Advice	IZ_P­PAY_ADV	IZ_P­PAY_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SPVID_	Single	Special Pur­pose Vehicles ID
			_SPVNAME_	Single	SPV Name
			_SREF­NO_	Single	IZ Contract Ref­erence Number
			_DATE_	Single	Underlying Finance's Pre-Payment Date
			_LNFLAG_	Single	Finance Exists Flag
			_LNAC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_LNA­CUSER­REF_	Multiple	Underlying Finance's User Reference
			_LNAMT_	Multiple	Underlying Finance's Amount
			_LNCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LNSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LNDATE_	Multiple	Underlying Finance's Date
			_LN­MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LNTEN­OR_	Multiple	Underlying Finance's Tenor
			_LN­BNAME_	Multiple	Underlying Finance's Bor­rower Name
			_LNBID_	Multiple	Underlying Finance's Bor­rower ID
			_SECLN­FLAG_	Single	Finance Exists Flag
			_AC­CNUM_	Multiple	Underlying Finance's Account Num­ber
			_AC-USER­REF_	Multiple	Underlying Finance's User Reference
			_LOAMT_	Multiple	Underlying Finance's Amount
			_LCCY_	Multiple	Underlying Finance's Finance Cur­rency
			_LSTA­TUS_	Multiple	Underlying Finance's Account Status
			_LDATE_	Multiple	Underlying Finance's Date
			_MDATE_	Multiple	Underlying Finance's Matu­rity Date
			_LTENOR_	Multiple	Underlying Finance's Tenor
			_LB­NAME_	Multiple	Underlying Finance's Bor­rower Name
			_LBID_	Multiple	Underlying Finance's Bor­rower ID
Securitiza­tion con­tract Payment Advice	IZ_P­MNT_ADV	IZ_P­MNT_AD­V_FMT	_IZ­BRANCH­DATE_	Single	Securitization Branch Date
			_BRANCH-NAME_	Single	Securitization Branch Name
			_IZSPV-NAME_	Single	SPV Customer Name
			_IZSPV-ADDR-LN1_	Single	SPV Address Line 1
			_IZSPV-ADDR-LN2_	Single	SPV Address Line 2
			_IZSPV-ADDR-LN3_	Single	SPV Address Line 3
			_IZSPV-ADDR-LN4_	Single	SPV Address Line 4
			_USER­REF_	Single	IZ User Refer­ence Number
			_SVDATE_	Single	IZ Contract Value Date
			_SBDATE_	Single	IZ Contract Book Date
			_SM­DATE_	Single	IZ 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	IZ_ADV_FMT
Securitization Init Advice	INIT	Authorize	IZ_ADV_FMT
Securitization contract Amendment Advice	AMND	Authorize	IZ_AMD_ADV
Sale Advice	SAMD	Authorize	IZ_AMD_ADV
Buyback Advice	BAMD	Authorize	IZ_AMD_ADV
Payment Advice	LIQD	Authorize	IZ_PMNT_ADV
Closure Advice (Manual closure)	CLOS	BOD	IZ_CLSR_ADV
Consolidated Finance Amendment statement	LAMD	EOD	IZ_LAMD_ADV
Consolidated Finance Disbursement Request	LDBR	EOD	IZ_LDSB_ADV
Consolidated Finance Pre-payments received	LPMT	EOD	IZ_PPAY_ADV
			IZ_PMNT_ADV