11. Annexure

11.1 Introduction

This chapter contains the details of events, advices and accounting entries in Retail Bills module.

This section contains the following topics:

• Section 11.2, "Events"
• Section 11.3, "Accounting Roles"
• Section 11.4, "Amount Tags"
• Section 11.5, "Event Wise Accounting Entries"
• Section 11.6, "Advices"

11.2 Events

The following table contains the details of events in retail bills module and the product types to which each of these events is applicable.

Event Code	Description	Applicable Product Types
BOOK	Booking of contract	All product types
AMND	Amendment of contract	All product types
DISP	Dispatch of outward instruments	Only outward bills for collection and outward cheques for collec­tions
DISC	Finance existing contracts	All product types except inward bills for collection and inward cheques for collection
LIQD	Liquidation of retail bills	All product types
DISH	Dishonour	All product types except outward cheques clearing (PDCs)
PROT	Protest	All product types except FCY cheque under cash letter and outward cheques clearing (PDCs)
RETN	Return	All product types except FCY cheque under cash letter
CLGN	Cash letter generation	Only FCY cheques under cash letter
CLAJ	Cash letter adjustment	Only FCY cheques under cash letter
CLQD	Realization of cash letter credit	Only FCY cheques under cash letter
CDSH	Dishonour of FCY cheque under cash letter	Only FCY cheques under cash letter
CBAT	Collateralization of outward instru­ments through the collateralization batch	Only outward bills for collection, outward cheques for collection and outward cheques clearing (PDCs)
PDCC	Clearing contract generation	Only outward cheques clearing (PDCs)
LOCH	Update instrument location	All product types
REVR	Reversal	All product types

11.3 Accounting Roles

The following table contains the details of accounting roles in retail bills module.

Accounting Role	Role Description	Role Type
COLLECONT	Collection Contingent	Contingent Liability
COLLECONTOFF	Collection Contingent Offset	Contingent Asset
CHG_CUST_ACC	Customer Accounts	Real / Type 'X'
NOSTRO	Bank Customer	Real / Type 'X'
CUSTOMER	Customer Accounts	Real / Type 'X'
BRIDGEGL	Bridge GL between RB and CL	Liability
REALIZATION_ACC	Realization Account	Real / Type 'X'

11.4 Amount Tags

The following table contains the details of amount tags in retail bills module.

Amount Tag	Description
COLLEC_AMOUNT	Collection Amount
COLLEC_AMND_AMT	Collection Amendment Amount
COLLEC_OS_AMT	Collection Outstanding Amount
DISC_AMOUNT	Discount Amount
INST_LIQ_AMT	Instrument Liquidation Amount
INST_LIQ_AMT_LESS_FIN	Instrument Liquidation Amount Less Financed
LOAN_OS_AMT	Loan Outstanding Amount
INST_AMOUNT	Instrument Amount
INST_AMND_AMT	Instrument Amendment Amount
OUR_CHG_DED	Our Charge Deducted
CASH_LETTER_AMT	Cash Letter Amount
COLLEC_AMND_AMTEQ	Collection Amendment Amount Equivalent

11.5 Event Wise Accounting Entries

This section contains the event-wise details of accounting entries in Retail Bills module.

Event: BOOK

Following accounting entries can be mapped for BOOK event for the product types listed below:

• Outward bills for collection
• Outward cheques for collection
• Outward cheques clearing (PDCs)
• FCY cheques under cash letter
• Overseas cheques payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONT	COLLEC_AMOUNT
  Cr	COLLECONTOFF	COLLEC_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT> LIQD
  Cr	<COMPONENT>INC	<COMPONENT>LIQD

When financing is opted during contract booking, the system triggers BOOK event and the accounting entries will be as follows:

Event: BOOK	Dr/Cr	Accounting Role	Amount Tag
Collection Bills - Customer Liability	Dr	COLLECONT	COLLEC_AMOUNT
Collection Bills -Bank Liability	Cr	COLLECONTOFF	COLLEC_AMOUNT
Customer Account	Dr	CHG_CUST_ACC	<COMPONENENT> LIQD
Charges Income	Cr	<COMPONENT>INC	<COMPONENT>LIQD

Only one amount tag COLLEC_AMOUNT will be used both in case of book with or without margin.

• If book with margin, then this will hold the collection amount (Contract amount - Discount amount).
• If book without margin, then this will hold the contract amount.
• For Book event, charges on full bill amount can be calculated using INST_AMOUNT as the basis tag.

The following accounting entries will be fired from CL module in case of finance of a bill.

Event: DSBR	Dr/Cr	Accounting Role	Amount Tag
Bill Finance	Dr	LOAN_ACCOUNT	PRINCIPAL
Bill Finance	Cr	CR_SETTL_BRIDGE	PRINCIPAL
Interest Received in Adv	Dr	DR_SETTL_BRIDGE	MAIN_INT_LIQD
Interest Received in Adv	Cr	MAIN_INTRIA	MAIN_INT_LIQD

The system triggers the instrument status update based on the rule mapped for DISC event when financing is chosen in the contract. The ‘To Status’ defined for the DISC event will be considered for the update. If financing is not chosen during booking, the system checks for the status rule mapped for BOOK event as existing.

Following accounting entries can be mapped for BOOK event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONT	INST_AMOUNT
  Cr	COLLECONTOFF	INST_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT> LIQD
  Cr	<COMPONENT>INC	<COMPONENT>LIQD

 

Event: AMND

Following accounting entries can be mapped for AMND event for the product types listed below:

• Outward bills for collection
• Outward cheques for collection
• Outward cheques clearing (PDCs)
• FCY cheques under cash letter
• Overseas cheques payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONT	COLLEC_AMND_AMT
  Cr	COLLECONTOFF	COLLEC_AMND_AMT
  Dr	CHG_CUST_ACC	<COMPONENT> LIQD
  Cr	<COMPONENT>INC	<COMPONENT>LIQD

Following accounting entries can be mapped for AMND event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONT	COLLEC_AMND_AMT
  Cr	COLLECONTOFF	COLLEC_AMND_AMT
  Dr	CHG_CUST_ACC	<COMPONENT> LIQD
  Cr	<COMPONENT>INC	<COMPONENT>LIQD

On amending and decreasing the amount in FCY checks:

• Reversal entry will be fired for the Collection portion (Contract amount - Finance amount), if the amended amount is greater than Contract - Finance amount.
• Reversal entry will be fired for the decreased amount, if the amended amount is less than Contract - Finance amount.

Event: LIQD

Following accounting entries can be mapped for LIQD event for the product types listed below:

• Outward bills for collection
• Outward cheque for collection
• Outward cheque clearing (PDCs)
• FCY cheque under cash letter
• Overseas cheque payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	COLLEC_OS_AMT
  Cr	COLLECONT	COLLEC_OS_AMT
  Dr	NOSTRO / REALIZA­TION_ACC	INST_LIQ_AMT_LESS_FIN
  Cr	CUSTOMER	INST_LIQ_AMT_LESS_FIN
  Dr	NOSTRO / REALIZA­TION_ACC	LOAN_OS_AMT
  Cr	BRIDGEGL	LOAN_OS_AMT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

During increase of instrument amount for FCY Cheque under Cash Letter Arrangement Product type, below additional accounting entries will be fired:

Dr/Cr	Accounting Role	Amount Tag
Dr	NOSTRO	COLLEC_AMND_AMT
Cr	CUSTOMER	COLLEC_AMND_AMTEQ

Following accounting entries can be mapped for LIQD event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	INST_AMOUNT
  Cr	COLLECONT	INST_AMOUNT
  Dr	CUSTOMER	INST_AMOUNT
  Cr	NOSTRO	INST_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD
  Dr	NOSTRO	OUR_CHG_DED
  Cr	OTH_CHG_INC	OUR_CHG_DED

Event: DISP

Dr/Cr	Accounting Role	Amount Tag
Dr	CHG_CUST_ACC	<COMPONENT> LIQD
Cr	<COMPONENT>INC	<COMPONENT>LIQD

 

Event: DISC

Dr/Cr	Accounting Role	Amount Tag
Dr	COLLECONTOFF	DISC_AMOUNT
Cr	COLLECONT	DISC_AMOUNT
Dr	CHG_CUST_ACC	<COMPONENT> LIQD
Cr	<COMPONENT>INC	<COMPONENT>LIQD

 

Event: DISH

Following accounting entries can be mapped for DISH event for the product types listed below:

• Outward bills for collection
• Outward cheque for collection
• FCY cheque under cash letter
• Overseas cheque payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	COLLEC_OS_AMT
  Cr	COLLECONT	COLLEC_OS_AMT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

If contingent entries are reinstated on liquidation of asset during dishonour, the following entries can be mapped.

Dr/Cr	Accounting Role	Amount Tag
Dr	COLLECONT	DISC_AMOUNT
Cr	COLLECONTOFF	DISC_AMOUNT

Following accounting entries can be mapped for DISH event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	INST_AMOUNT
  Cr	COLLECONT	INST_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

Event: PROT

Following accounting entries can be mapped for PROT event for the product types listed below:

• Outward bills for collection
• Outward cheques for collection
• Overseas cheques payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	COLLEC_OS_AMT
  Cr	COLLECONT	COLLEC_OS_AMT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

If contingent entries are reinstated on liquidation of asset during protest, the following entries can be mapped.

Dr/Cr	Accounting Role	Amount Tag
Dr	COLLECONT	DISC_AMOUNT
Cr	COLLECONTOFF	DISC_AMOUNT

Following accounting entries can be mapped for PROT event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	INST_AMOUNT
  Cr	COLLECONT	INST_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

 

Event: RETN

Following accounting entries can be mapped for RETN event for the product types listed below:

• Outward bills for collection
• Outward cheques for collection
• Outward cheques clearing (PDCs)
• Overseas cheques payable abroad under collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	COLLEC_OS_AMT
  Cr	COLLECONT	COLLEC_OS_AMT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

Following accounting entries can be mapped for RETN event for the product types listed below:

• Inward bills for collection
• Inward cheques for collection

  Dr/Cr	Accounting Role	Amount Tag
  Dr	COLLECONTOFF	INST_AMOUNT
  Cr	COLLECONT	INST_AMOUNT
  Dr	CHG_CUST_ACC	<COMPONENT>_LIQD
  Cr	<COMPONENT>_INC	<COMPONENT>_LIQD

Event: CLAJ

Dr/Cr	Accounting Role	Amount Tag
Dr	REALIZATION_ACC	COLLEC_AMND_AMT
Cr	NOSTRO	COLLEC_AMND_AMT

 

Event: CLQD

Dr/Cr	Accounting Role	Amount Tag
Dr	NOSTRO	CASH_LETTER_AMT
Cr	REALIZATION_ACC	CASH_LETTER_AMT

 

Event: CDSH

Dr/Cr	Accounting Role	Amount Tag
Dr	REALIZATION_ACC	INST_AMOUNT
Cr	NOSTRO	INST_AMOUNT

 

Event: PDCC

Dr/Cr	Accounting Role	Amount Tag
Dr	COLLECONTOFF	COLLEC_OS_AMT
Cr	COLLECONT	COLLEC_OS_AMT

 

11.6 Advices

This section contains event wise list of advices generated by the system for Retail Bills module.

Advices for Outward Instruments

Event	Advice Name	Description
BOOK	OC_BILLBKADV	Outward Bill for Collection Lodgement Advice
BOOK	OC_CHKBKADV	Outward Cheque for Collection Lodgement Advice
BOOK	OC_CHKCLRADV	Outward Cheque for Clearing Lodgement Advice
Bulk Advice	OC_BUBILLBKADV	Outward Bill / Cheque for Collection Bulk Lodgement Advice
Bulk Advice	OC_BUCHKCLRADV	Outward Cheque for Clearing Bulk Lodge­ment Advice
BOOK	OC_COLLADV	Outward Bill / Cheque Collateral Advice
AMND	OC_COLLADV	Outward Bill / Cheque Collateral Advice
CBAT	OC_COLLADV	Outward Bill / Cheque Collateral Advice
LIQD	OC_REALADV	Outward Bill / Cheque Realization Advice
LIQD	OC_CHKREALADV	Outward Cheque for Clearing Realization Advice
AMND	OC_BLAMNDCPADV	Outward Bill for Collection Amendment Advice to Counter Party
AMND	OC_CHAMNDCPADV	Outward Cheque for Collection Amendment Advice to Counter Party
AMND	OC_CHKAMNDADV	Outward Cheque for Clearing Amendment Advice
AMND	OC_BLAMNDCBADV	Outward Bill for Collection Amendment Advice to Collecting Bank
AMND	OC_CHAMNDCBADV	Outward Cheque for Collection Amendment Advice to Collecting Bank
DISP	OC_DISPADV	Outward Contract Dispatch Advice
DISP	OC_DISPANNEX	Outward Contract Dispatch Annexure Advice
DISH	OC_DISHADV	Outward Contract Dishonour Advice
PROT	OC_PROTADV	Outward Contract Protest Advice
RETN	OC_RETNADV	Outward Contract Return Advice
RETN	OC_CHKRETNADV	Outward Cheque for Clearing Return Advice

 

Advices for Inward Instruments

Event	Advice Name	Description
BOOK	IN_BLACKADV	Inward Bill Acknowledgement Advice
BOOK	IN_BLARRADV	Inward Bill Arrival Notice
LIQD	IN_REALADV	Inward Instrument Realization Advice
AMND	IN_BLAMNDACKADV	Inward Bill Amendment Acknowledge Advice
AMND	IN_BLAMNDARRADV	Inward Bill Amendment Arrival Notice
DISH	IN_REMDISHADV	Inward Instrument Dishonour Advice to Remitting Bank
DISH	IN_CPDISHADV	Inward Instrument Dishonour Advice to Counter Party
PROT	IN_REMPROTADV	Inward Instrument Protest Advice to Remit­ting Bank
PROT	IN_CPPROTADV	Inward Instrument Protest Advice to Counter Party
RETN	IN_REMRETNADV	Inward Instrument Return Advice to Remit­ting Bank
RETN	IN_CPRETNADV	Inward Instrument Return Advice to Counter Party

 

Advices for FCY Cheques under Cash Letter Arrangement

Event	Advice Name	Description
BOOK	FCYCHKBKADV	Foreign Cheque Lodgement Advice
AMND	FCYCHKAMNDADV	Foreign Cheque Amendment Advice
LIQD	FCYCHKREALADV	Foreign Cheque Realization Advice
DISH	FCYCHKDISHADV	Foreign Cheque Dishonour Advice
CLGN	FCYCLRGENADV	Cash Letter Annexure Generation Advice

 

Advices for Overseas Cheques Payable Abroad under Collection

Event	Advice Name	Description
BOOK	FCYOVRBKADV	Overseas Cheque Covering Letter
AMND	FCYOVRAMNDADV	Overseas Cheque Amendment Advice
LIQD	FCYOVRREALADV	Overseas Cheque Realization Advice
DISH	FCYOVRDISHADV	Overseas Cheque Dishonour Advice
PROT	FCYOVRPROTADV	Overseas Cheque Protest Advice
RETN	FCYOVRRETNADV	Overseas Cheque Return Advice