16. Annexure A - Accounting Entries for LCs

16.1 Accounting Entries for LCs

This Annexure contains details of the suggested accounting entries that can be set up, for the LC module of Oracle FLEXCUBE. The annexure lists details of the suggested accounting entries, event-wise.

This section contains the following details:

• Section 16.1.1, "LC Events"
• Section 16.1.2, "Amount Tags"
• Section 16.1.3, "Accounting Roles"

16.1.1 LC Events

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

Event Code	Event Description	Remarks
ACCR	Accrual (Of Commission)	All Types
AMND	Amendment	All Types
AOCF	Amendment from open to open and confirm	Import only
AATC	Amendment from Advice to Confirm	Export Only
APAC	Amend - Pre-advice to Adv & confirm	Export Only
APAD	Amendment from Pre-advice to advice	Export Only
AVAL	Availment	Only For LC’s
BADV	Booking Of An LC With Operation Advise	Export LC Only
BANC	Booking Of An LC With Operation Advise And Con­firm	Export LC Only
BCFM	Booking Of An LC With Operation Confirm	Export LC Only
BISS	Booking Of An LC Or Guarantee Issue (Open or Open & Confirm)	Only For Import LC, Standby LC, Clean LC, Shipping Guar­antee And Guaran­tee
BPRE	Booking Of An LC With Operation Pre-Advise	All Types
CALC	Periodic commission calculation	All types
CANC	Cancellation of an LC	All Types
CLIQ	Commission Liquidation	All Types
CLOS	Closure Of An LC Or Guarantee	All Types
RAVL	Reversal of Availment	All types
REIM	Reimbursement Claim of an LC	Revolving LC
REIN	Reinstating An LC	Revolving LCs
ROPN	Reopening Of An LC	All Types
REVR	Reversal of contract	All types
ROPN	Reopening of an LC	All types
REIS	Reissue of Guarantee	Guarantee only
BKSG	Booking of Shipping Guarantee	Shipping Guarantee
CASG	Cancellation of Shipping Guarantee	Shipping Guarantee
APRE	Amendment of LC with Pre-advice	Import LC

Whenever a conversion of currency is involved, the conversion rate used is as follows:

• If the contracts currency is different from the takedown or maturity accounts and neither of them is in the local currency of your branch, the cross rate entered in the contract screen is picked up.
• If the contract currency is different from the contract account and one of them is in the local currency of your branch, the exchange rate is picked up from the currency table maintained in the Core services module of Oracle FLEXCUBE. The FX spread is applied in a way that is favorable to your bank.

16.1.2 Amount Tags

Amount Tag	Description
AVAIL_SET_AMT	Availment amount paid
AVAIL_SET_AMTEQ	Availment amount received
COLL_AMNDAMT	Collateral amend amount Dr.
COLL_AMNDAMT_EQ	Collateral amend amount Cr.
COLLAMT_OS	Outstanding Collateral amount
COLLAMT_OS_EQ	Outstanding Collateral amount
LC_AMND_AMT	LC Amendment Amount
LC_OS_AMT	Outstanding LC amount
LC_REIN_AMT	Outstanding Reinstatement Amount
LIAB_AMND_AMT	Liability Amendment Amount
ADV_LIAB_AMND_AMT	Liability Amendment Amount for advised LCs
CNF_LIAB_AMND_AMT	Liability Amendment Amount for confirmed LCs
LIAB_AMT	Liability Amount
LIAB_AVAIL_AMT	Availment Liability Amount
ADV_LIAB_AVAIL_AMT	Availment Liability Amount for advised LCs
CNF_LIAB_AVAIL_AMT	Availment Liability Amount for confirmed LCs
LIAB_OS_AMT	Outstanding liability amount
ADV_LIAB_OS_AMT	Outstanding liability amount for advised LCs
CNF_LIAB_OS_AMT	Outstanding liability amount for confirmed LCs
LIAB_REIN_AMT	Reinstatement Amount
ADV_LIAB_REIN_AMT	Reinstatement Amount for advised LCs
CNF_LIAB_REIN_AMT	Reinstatement Amount for confirmed LCs
UCNF_LIAB_OS_AMT	Unconfirmed Liability OS Amount
UCNF_LIAB_AMND_AMT	Unconfirmed Liability Amendment Amount
UCNF_LIAB_AVAIL_AMT	Unconfirmed Liability Availment Amount
UCNF_LIAB_REIN_AMT	Unconfirmed Liability Reinstated Amount
REIM_UND_AMT	Reimbursement Undertaking Amount
REIM_NON_UND_AMT	Reimbursement Non-Undertaking Amount
AVAL_REIM_UND_AMT	Availment - Reimbursement Undertaking Amount
AVAL_REIM_NON_UND_AMT	Availment - Reimbursement Non-Undertaking Amount
AMND_REIM_UND_AMT	Amend - Reimbursement Undertaking Amount
AMND_REIM_NON_UND_AMT	Amend - Reimbursement Non-Undertaking Amount
REIM_OS_UND_AMT	Reimbursement Outstanding Undertaken amount
REIM_OS_NON_UND_AMT	Reimbursement Outstanding Non-undertaken amount
CNF_LIAB_INCR_AMT	Confirmed Liability Increased Amount
UCNF_LIAB_INCR_AMT	Unconfirmed Liability Increased Amount
CNF_LIAB_DECR_AMT	Confirmed Liability Decreased Amount
UCNF_LIAB_DECR_AMT	Unconfirmed Liability Decreased Amount
LC_REM_NU	Reimbursement Non-Undertaking of LC
LC_REM_NU_OFF	Reimbursement Non-Undertaking of LC Offset

16.1.3 Accounting Roles

The following is an exhaustive list that contains details of the Accounting Roles that are applicable to the LCs you can process at your bank.

Accounting Role	Description	Role Type
LC_OCU	Outstanding Credit Unutilized	Contingent Liability
LC_OCU_OFFSET	Unutilized Credit Offset	Contingent Asset
LC_CNF	Confirmation of LC	Real GL
LC_CNF_OFF	Confirmation of LC Offset	Real GL
LC_COLL_ACCT	LC Collateral account	Liability
AVL_DEBIT_ACCT	Availment Debit account	Real / Type ‘X’
AVL_CREDIT_ACCT	Availment Credit account	Real / Type ‘X’
CHG_CUST_ACC	Customer Accounts	Real/Type “X”
COMM_CUST_ACC	Customer Accounts	Real/Type “X”
COLL_CUST_ACC	Customer Accounts	Real/Type “X”
TAX_CUST_ACC	Customer Accounts	Real/Type “X”
COMM_INC	Commission Income	Income
COMM_REC	Commission earned not collected	Asset
COMM_RIA	Commission collected in advance	Liability
CHG_INC	Charge Income	Income
CHG_REC	Charge receivable	Asset
CHG_EXP	Charge expense	Expense
CHG_PAY	Charge payable	Liability
TAX_PAY	Tax payable	Liability
TAX_EXP	Tax expense	Expense
LC_COLL_BRIDGE	Collateral bridge between LC ship­ping guarantee and Bills	Liability
LC_LOAN_BRIDGE	Bridge GL between LC and CL	Liability

16.2 Event-Accounting Entries

In this section we will discuss the suggested accounting entries that should be generated for each event in the life cycle of an LC.

This section contains the following details:

• Section 16.2.1, "BISS: Booking of an import LC"
• Section 16.2.2, "AVAL: Availment Under LC"
• Section 16.2.3, "CLOS: Closure of an LC / Guarantee"
• Section 16.2.4, "REIN: Reinstatement of an LC / Guarantee"
• Section 16.2.5, "BADV: Advising an LC"
• Section 16.2.6, "BCFM: Confirming an LC"
• Section 16.2.7, "BPRE: Pre-advising an LC"
• Section 16.2.8, "BANC: Advising and Confirming An LC"
• Section 16.2.9, "AMND: Amendment"
• Section 16.2.10, "AOCF: Amendment from Open to Open and Confirm"
• Section 16.2.11, "APAD: Amendment from Pre-advice to Advice"
• Section 16.2.12, "APAC: Amendment from Pre-advice to Advice and Confirm"
• Section 16.2.13, "REVR: Reversal"
• Section 16.2.14, "ACCR: Accrual of Commission"
• Section 16.2.15, "CALC: Periodic Commission Calculation Date"
• Section 16.2.16, "CLIQ: Liquidation of Commission"
• Section 16.2.17, "ROPN: Reopening of an LC"
• Section 16.2.18, "CANC: Cancellation of an LC"
• Section 16.2.19, "TRGN: Generation of Tracers"
• Section 16.2.20, "AATC: Amendment from Advice to Confirm "
• Section 16.2.21, "RASN: Reassign an LC"
• Section 16.2.22, "Transfer of an LC"
• Section 16.2.23, "RAVL: Reversal of Availment"
• Section 16.2.24, "BKSG: Booking of Shipping Guarantee"
• Section 16.2.25, "CASG: Cancellation of Shipping Guarantee"
• Section 16.2.26, "APRE: Amendment of LC with Pre-advice"

16.2.1 BISS: Booking of an import LC

Liability

Role	Amount Tag	Debit/Credit
LC_OCU	LIAB_AMT	Dr
LC_OCU_OFFSET	LIAB_AMT	Cr

 

Booking LC Contract

When the LC contract gets booked through MT740 processing (Authorization to reimburse), the accounting entries are passed as follows:

Role	Amount Tag	Debit/Credit
LC_OCU_OFFSET	REIM_UND_AMT	Dr
LC_OCU	REIM_UND_AMT	Cr

The following accounting entries are passed for the product to handle the entries for Non undertaking portion:

Role	Amount Tag	Debit/Credit
LC_REM_NU_OFF	REIM_NON_UND_AMT	Dr
LC_REM_NU	REIM_NON_UND_AMT	Cr

Collateral (If Any)

Role	Amount Tag	Debit/Credit
COLL_CUST_ACC	COLL_AMT_OS	Dr
LC_COLL_ACC	COLL_AMT_OSEQ	Cr

 

Charges

Booking (From Customer Account)

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

 

Booking (From Receivable Account)

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

 

On Receipt (For booking Under Receivable Account)

Role	Amount Tag	Debit/Credit
CHG_CUST_ACC	CHARGES	Dr
CHG_REC	CHARGES	Cr

 

Commission

In Advance (Non - Accrual - On Booking)

Role	Amount Tag	Debit/Credit
COMM_CUST_ACC	COMMSN	Dr
COMM_INC	COMMSN	Cr

In Advance (Accrual - On Booking)

Role	Amount Tag	Debit/Credit
COMM_CUST_ACC	COMMSN	Dr
COMM_RIA	COMMSN	Cr

 

In Advance (Month-End Accrual)

 

Role	Amount Tag	Debit/Credit
COMM_RIA	COMMSN	Dr
COMM_INC	COMMSN	Cr

 

In Arrears (Non - Accrual - On Booking)

No Entries for Booking

In Arrears (Non - Accrual - On Receipt)

Role	Amount Tag	Debit/Credit
COMM_CUST_ACC	COMMSN	Dr
COMM_INC	COMMSN	Cr

In Arrears (Accrual - On Booking)

No Entries for Booking

In Arrears (Month - End Accrual)

Role	Amount Tag	Debit/Credit
COMM_REC	ACCR_COMMSN	Dr
COMM_INC	ACCR_COMMSN	Cr

In Arrears (On Receipt of Commission)

Role	Amount Tag	Debit/Credit
COMM_CUST_ACC	COMMSN	Dr
COMM_REC	COMMSN	Cr

The following accounting entries are maintained for a shipping guarantee product:

Accounting Role	Amount Tag	Dr/Cr
LC_COLL_BRIDGE	COLL_AMT	Dr
LCCOLL_INT_ACCT	COLL_AMT	Cr
LC_OCU_OFFSET	LIAB_OS_AMT	Dr
LC_OCU	LIAB_OS_AMT	Cr
LCCOLL_INT_ACCT	COLLAT_DECR	Dr
Customer	COLLAT_DECR	Cr
Customer	COLL_AMT_INCR	Dr
LCCOLL_INT_ACCT	COLL_AMT_INCR	Cr

16.2.2 AVAL: Availment Under LC

Liability

Role	Amount Tag	Dr/Cr
LC_OCU	AVAIL_SET_AMT	Cr
LC_OCU_OFFSET	AVAIL_SET_AMTEQ	Dr
LC_OCU	ADV_LIAB_AVAIL_AMT	Cr
LC_OCU_OFFSET	ADV_LIAB_AVAIL_AMT	Dr
LC_CNF_OFF	CNF_LIAB_AVAIL_AMT	Dr
LC_CNF	CNF_LIAB_AVAIL_AMT	Cr

 

Collateral (If Any)

Role	Amount Tag	Dr/Cr
COLL_CUST_ACC	COLL_AMNDAMT	Cr
LCCOLL_INT_ACCT	COLL_AVALAMT	Dr
LC_OCU_OFFSET	AVAIL_SET_AMT	Dr
LC_OCU	AVAIL_SET_AMT	Cr
LCCOLL_INT_ACCT	COLL_AMT_DECR	Dr
LC_COLL_BRIDGE	COLL_AMT_DECR	Cr

 

16.2.3 CLOS: Closure of an LC / Guarantee

Liability

Role	Amount Tag	Dr/Cr
LC_OCU	LIAB_OS_AMT	Cr
LC_OCU_OFFSET	LIAB_OS_AMT	Dr
LC_OCU	ADV_LIAB_OS_AMT	Cr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Dr
LC_CNF	CNF_LIAB_OS_AMT	Cr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Dr

 

Collateral (If Any)

Role	Amount Tag	Debit/Credit
COLL_CUST_ACC	COLLAMT_OS	Cr
LC_COLL_ACCT	COLLAMT_OSEQ	Dr

 

When the Export LC is closed, the amount will be reduced proportionately from Confirmed portion and Unconfirmed portion.

Dr/ Cr	Account role code	Amount tag	LCY Amount Description
Dr	LC_OCU_OFFSET (Unuti­lized Credit Offset)	UCNF_LIAB_OS_AMT	Unconfirmed LC Amount
Cr	LC_OCU (Outstanding Credit Unutilized)	UCNF_LIAB_OS_AMT	Unconfirmed LC Amount
Dr	LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_OS_AMT	Confirmed LC Amount
Cr	LC_CNF (Confirmation of LC)	CNF_LIAB_OS_AMT	Confirmed LC Amount

16.2.4 REIN: Reinstatement of an LC / Guarantee

Role	Amount Tag	Debit/Credit
LC_OCU	LIAB_REIN_AMT	Dr
LC_OCU_OFFSET	LIAB_REIN_AMT	Cr
LC_OCU	ADV_LIAB_REIN_AMT	Dr
LC_OCU_OFFSET	ADV_LIAB_REIN_AMT	Cr
LC_CNF	CNF_ LIAB_REIN_AMT	Dr
LC_CNF_OFF	CNF_ LIAB_REIN_AMT	Cr

The accounting entries for reinstatement for Revolving LC (in case of reinstatement of more than the confirmed amount) are as follows:

Account role code	Amount tag	Dr/ Cr
LC_OCU (Outstanding Credit Unutilized)	UCNF_LIAB_REIN_AMT	Dr
LC_OCU_OFFSET (Unuti­lized Credit Offset)	UCNF_LIAB_REIN_AMT	Cr
LC_CNF (Confirmation of LC)	CNF_LIAB_REIN_AMT	Dr
LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_REIN_AMT	Cr

The amount of the Confirmed Portion will be reinstated first. In this case, the entire confirmed amount is reinstated

Accounting entries for increase in the confirmation as part of amendment are as follows:

Account role code	Amount tag	Dr/ Cr
LC_OCU_OFFSET (Unuti­lized Credit Offset)	CNF_LIAB_INCR_AMT	Dr
LC_OCU (Outstanding Credit Unutilized)	CNF_LIAB_INCR_AMT	Cr
LC_CNF (Confirmation of LC)	CNF_LIAB_INCR_AMT	Dr
LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_INCR_AMT	Cr

Accounting entries for decrease in the confirmation as part of amendment are as follows:

Account role code	Amount tag	Dr/ Cr
LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_DECR_AMT	Dr
LC_CNF (Confirmation of LC Offset)	CNF_LIAB_DECR_AMT	Cr
LC_OCU (Outstanding Credit Unutilized)	CNF_LIAB_DECR_AMT	Dr
LC_OCU_OFF (Outstanding Credit Unutilized Offset)	CNF_LIAB_DECR_AMT	Cr

If the amendment is done for change of confirmation amount, if any charges associated with this event with Basis Amount as Confirmation amount will be collected along with other charges associated with this event.

16.2.5 BADV: Advising an LC

Booking LC Advice

Role	Amount Tag	Debit/Credit
LC_OCU	ADV_LIAB_OS_AMT	Dr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Cr

 

Charges/ Commission

As given in event BISS

16.2.6 BCFM: Confirming an LC

Liability

Role	Amount Tag	Debit/Credit
LC_OCU	LIAB_AMT	Dr
LC_OCU_OFFSET	LIAB_AMT	Cr

 

Collateral (If Any)

Role	Amount Tag	Debit/Credit
COLL_CUST_ACC	COLL_AMT_OS	Cr
LC_COLL_ACCT	COLL_AMT_OSEQ	Dr

Charges/ Commission

As given in event BISS

16.2.7 BPRE: Pre-advising an LC

The accounting entries passed for BPRE are similar to those passed for BISS event.

16.2.8 BANC: Advising and Confirming An LC

Role	Amount Tag	Dr/Cr
LC_CNF	CNF_LIAB_OS_AMT	Dr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Cr

16.2.9 AMND: Amendment

Liability

Reverse all the previous entries for booking. Re-book entries based on BISS or BADV or BPRE or BANC.

Role	Amount Tag	Dr/Cr
LC_OCU	ADV_LIAB_OS_AMT	Dr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Cr
LC_CNF	CNF_LIAB_OS_AMT	Dr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Cr

Undertaking Amount

When Undertaking Amount is reduced as part of amendment, the accounting entries passed during “AMND” event are as follows:

Role	Amount tag	Dr/Cr
LC_OCU	REIM_NON_UND_AMT	Dr
LC_OCU_OFFSET	REIM_NON_UND_AMT	Cr
LC_REM_NU_OFF	REIM_NON_UND_AMT	Dr
LC_REM_NU	REIM_NON_UND_AMT	Cr

When Undertaking Amount is increased as part of amendment, the accounting entries passed during “AMND” event are as follows:

Role	Amount tag	Dr/Cr
LC_OCU_OFFSET	REIM_UND_AMT	Dr
LC_OCU	REIM_UND_AMT	Cr

16.2.10 AOCF: Amendment from Open to Open and Confirm

None

16.2.11 APAD: Amendment from Pre-advice to Advice

None

16.2.12 APAC: Amendment from Pre-advice to Advice and Confirm

Same as For BISS

16.2.13 REVR: Reversal

Reverse out all the accounting entries booked for the contract till date.

16.2.14 ACCR: Accrual of Commission

See Commissions under event BISS.

16.2.15 CALC: Periodic Commission Calculation Date

No entries due to commission calculation.

16.2.16 CLIQ: Liquidation of Commission

LC Status Change

Role	Amount Tag	Dr/Cr
<component>INC	<Component>_MOVINC	Dr
<component>NORMINC	<Component>_MOVINC	Cr

 

See Commissions under event BISS.

16.2.17 ROPN: Reopening of an LC

Liability

Role	Amount Tag	Dr/Cr
LC_OCU	LIAB_OS_AMT	Dr
LC_OCU_OFFSET	LIAB_OS_AMT	Cr
LC_OCU	ADV_LIAB_OS_AMT	Dr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Cr
LC_CNF	CNF_LIAB_OS_AMT	Dr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Cr

 

Collateral (If Any)

Role	Amount Tag	Dr/Cr
COLL_CUST_ACC	COLLAMT_OS	Dr
LC_COLL_ACCT	COLLAMT_OS_EQ	Cr

 

16.2.18 CANC: Cancellation of an LC

Role	Amount Tag	Dr/Cr
LC_OCU	LIAB_OS_AMT	Cr
LC_OCU_OFFSET	LIAB_OS_AMT	Dr
LC_OCU	ADV_LIAB_OS_AMT	Cr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Dr
LC_CNF	CNF_LIAB_OS_AMT	Cr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Dr

The following accounting entries are maintained in Shipping Guarantee product:

Accounting Role	Amount Tag	Dr/Cr
LC_OCU_OFFSET	LIAB_OS_AMT	Dr
LC_OCU	LIAB_OS_AMT	Cr
LCCOLL_INT_ACCT	COLL_AMT_DECR	Dr
LC_COLL_BRIDGE	COLL_AMT_DECR	Cr

16.2.19 TRGN: Generation of Tracers

None

16.2.20 AATC: Amendment from Advice to Confirm

Role	Amount Tag	Dr/Cr
LC_OCU	LIAB_OS_AMT	Cr
LC_OCU_OFFSET	LIAB_OS_AMT	Dr
LC_OCU	ADV_LIAB_OS_AMT	Cr
LC_OCU_OFFSET	ADV_LIAB_OS_AMT	Dr
LC_CNF	CNF_LIAB_OS_AMT	Dr
LC_CNF_OFFSET	CNF_LIAB_OS_AMT	Cr

16.2.21 RASN: Reassign an LC

None

16.2.22 Transfer of an LC

When an Export LC is transferred, the amount in the old LC (From LC) would be reduced proportionately from Confirmed portion and Unconfirmed portion as part of AVAL event.

Dr/ Cr	Account role code	Amount tag	LCY Amount Description
Dr	LC_OCU_OFFSET (Unuti­lized Credit Offset)	UCNF_LIA­B_AVAIL_AMT	Unconfirmed LC Amount
Cr	LC_OCU (Outstanding Credit Unutilized)	UCNF_LIA­B_AVAIL_AMT	Unconfirmed LC Amount
Dr	LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_AVAIL_AMT	Confirmed LC Amount
Cr	LC_CNF (Confirmation of LC)	CNF_LIAB_AVAIL_AMT	Confirmed LC Amount

The new Export LC contract will have the same split of Confirmed LC amout and Unconfirmed LC amount as it was there in the old LC.

Dr/ Cr	Account role code	Amount tag	LCY Amount Description
Dr	LC_OCU (Outstanding Credit Unutilized)	UCNF_LIAB_OS_AMT	Unconfirmed LC Amount
Cr	LC_OCU_OFFSET (Unuti­lized Credit Offset)	UCNF_LIAB_OS_AMT	Unconfirmed LC Amount
Dr	LC_CNF (Confirmation of LC)	CNF_LIAB_OS_AMT	Partial Confirma­tion Amount
Cr	LC_CNF_OFF (Confirmation of LC Offset)	CNF_LIAB_OS_AMT	Partial Confirma­tion Amount

16.2.23 RAVL: Reversal of Availment

Fetch entries for an availment event and reverse them.

16.2.24 BKSG: Booking of Shipping Guarantee

Role	Amount Tag	Dr/Cr
LC_OCU	AVAIL_SET_AMT	Dr
LC_OCU_OFFSET	AVAIL_SET_AMT	Cr
LCCOLL_INT_ACCT	COLL_AMT_DECR	Dr
LC_COLL_BRIDGE	COLL_AMT_DECR	Cr

16.2.25 CASG: Cancellation of Shipping Guarantee

The following accounting entries are maintained for cancellation of Shipping Guarantee:

Accounting Role	Amount Tag	Dr/Cr
LC_OCU	AVAIL_SET_AMT	Dr
LC_OCU_OFFSET	AVAIL_SET_AMT	Cr
LC_COLL_BRIDGE	COLL_AMT_INCR	Dr
LCCOLL_INT_ACCT	COLL_AMT_INCR	Cr

16.2.26 APRE: Amendment of LC with Pre-advice

The accounting entries passed for BPRE are similar to those passed for AMND event.