7. Annexure

7.1 Events and Accounting Entries

When you transfer profits and contributions from one investor to another, you must maintain the following accounting roles and amount tags:

This section contains the following topics:

• Section 7.1.1, "Events for Transfer from Bank to Existing Party "
• Section 7.1.2, "Accounting Entries for Transfer from Bank to Existing Party"
• Section 7.1.3, "Events for Transfer from Existing Party to Bank"
• Section 7.1.4, "Accounting Entries for Transfer from Existing Party to Bank"
• Section 7.1.5, "Events for Transfer from Existing Party to New Party and Transfer among Existing Parties"
• Section 7.1.6, "Accounting Entries for Transfer from Existing Party to New Party and Transfer among Existing Parties"
• Section 7.1.7, "Events for Transfer from Bank to New Party"
• Section 7.1.8, "Accounting Entries for Transfer from Bank to Existing Party"
• Section 7.1.9, "Events for Schedule Charge Deduction Batch"
• Section 7.1.10, "Accounting Entries for Schedule Charge Deduction Batch"
• Section 7.1.11, "Events for Capital Repayment/Subscription Batch"
• Section 7.1.12, "Accounting Entries for Capital Subscription "
• Section 7.1.13, "Accounting Entries for Capital Payments "

7.1.1 Events for Transfer from Bank to Existing Party

• TFSR:
• DEBK:

7.1.2 Accounting Entries for Transfer from Bank to Existing Party

Event	Dr/Cr	Accounting Role	Amount Tag
TFSR	DR	MUSHARAKAH_ASSET_GL	FUND_SHARE
	CR	CORPUS_GL	FUND_SHARE
DEBK	DR	OFFSET_ACCOUNT	TD-PRINC
	CR	TD_ACCOUNT	TD-PRINC

7.1.3 Events for Transfer from Existing Party to Bank

• INIT:
• TFSR:

7.1.4 Accounting Entries for Transfer from Existing Party to Bank

Event	Dr/Cr	Accounting Role	Amount Tag
INIT	DR		TXN_AMT
	CR		OFS_AMT
TFSR	DR	CORPUS_GL	FUND_SHARE_LIQD
	CR	MUSHARAKAH_ASSET_GL	FUND_SHARE_LIQD

7.1.5 Events for Transfer from Existing Party to New Party and Transfer among Existing Parties

• INIT:
• DEBK:

7.1.6 Accounting Entries for Transfer from Existing Party to New Party and Transfer among Existing Parties

Event	Dr/Cr	Accounting Role	Amount Tag
INIT	DR		TXN_AMT
	CR		OFS_AMT
DEBK	DR	OFFSET_ACCOUNT	TD-PRINC
	CR	TD_ACCOUNT	TD-PRINC

7.1.7 Events for Transfer from Bank to New Party

• TFSR:
• DEBK:

7.1.8 Accounting Entries for Transfer from Bank to Existing Party

Event	Dr/Cr	Accounting Role	Amount Tag
TFSR	DR	CORPUS_GL	FUND_SHARE_LIQD
	CR	MUSHARAKAH_ASSET_GL	FUND_SHARE_LIQD
DEBK	DR	OFFSET_ACCOUNT	TD-PRINC
	CR	TD_ACCOUNT	TD-PRINC

7.1.9 Events for Schedule Charge Deduction Batch

PRSC:

7.1.10 Accounting Entries for Schedule Charge Deduction Batch

Event	Dr/Cr	Accounting Role	Amount Tag
PRSC	DR	CUSTOMER_ACCOUNT	FUND_CHARGE
	CR	MUSHARAKAH_INCOME	FUND_CHARGE

7.1.11 Events for Capital Repayment/Subscription Batch

• SUBR:
• DEBK:
• CRPT:
• INIT:

7.1.12 Accounting Entries for Capital Subscription

Event	Dr/Cr	Accounting Role	Amount Tag
SUBR	DR	MUSHARAKAH_ASSET_GL	FUND_SHARE
	CR	CORPUS_GL	FUND_SHARE
DEBK	CR	TD_ACCOUNT	TD_PRINC
	DR	OFFSET_ACCOUNT	TD_PRINC

7.1.13 Accounting Entries for Capital Payments

Event	Dr/Cr	Accounting Role	Amount Tag
CRPT	DR	CORPUS_GL	FUND_SHARE_LIQD
	CR	MUSHARAKAH_ASSET_GL	FUND_SHARE_LIQD
INIT	DR		TXN_AMT
	CR		OFS_AMT