7.1.6.9 PRCL - Position Reclasss

Table 7-11 PRCL - Position Reclass

Accounting Role	Amount Tag	Dr/Cr	Remarks
TRDT-FND-BAL	TRDT-INV-RCL	D	Existing Asset GL Funded Inventory
TRDT-SPOS-INV	TRDT-INV-RCL	C	New Liability GL Funded Inventory
TRDT-PRMDSC-BAL	TRDT-PRMRCL-INC	D	Existing Asset GL Premium/ Discount Increase
TRDT-SH-PRMDSC	TRDT-PRMRCL-INC	C	New Liability GL Premium/Discount Increase
TRDT-SH-PRMDSC	TRDT-PRMRCL-DEC	D	New Liability GL Premium/ Discount Decrease
TRDT-SH-PRMDSC	TRDT-PRMRCL-DEC	C	Existing Asset GL Premium/Discount Decrease

FACR: DCF Accrual

Table 7-12 FACR: DCF Accrual

Accounting Role	Amount Tag	Dr/Cr	Remarks
DCFREC	<component>_RFCRCCY	D	Prime all in rate Interest for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer
DCFEXP	<component>_PFCRCCY	D	Prime all in rate Interest for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFEXP	<component>_PFCRCCY	D	Prime Average Libor Interest for Buy transaction (Cost of Funds)
DCFPAY	<component>_PFCRCCY	C	-
-	-		Always paid from buyer to seller
DCFREC	<component>_RFCRCCY	D	Prime Average Libor Interest for Sell transaction (Cost of Funds)
DCFINC	<component>_RFCRCCY	C	-
DCFEXP	<component>_PFCRCCY	D	Cost of carry for Buy Transaction (for both prime and Libor)
DCFPAY	<component>_PFCRCCY	C	-
-	-	-	Always paid from buyer to seller. Its applicable for distress trades
DCFREC	<component>_RFCRCCY	D	Cost of carry for Sell Transaction (for both prime and Libor)
DCFINC	<component>_RFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Libor Margin for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer.
DCFEXP	<component>_PFCRCCY	D	Libor Margin for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Libor all in rate Interest for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer. Its applicable for distress trades
DCFEXP	<component>_PFCRCCY	D	Libor all in rate Interest for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Commitment FEE DCF for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer
DCFEXP	<component>_PFCRCCY	D	Commitment FEE DCF for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Facility FEE DCF for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer
DCFEXP	<component>_PFCRCCY	D	Facility FEE DCF for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Standby LC DCF for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer
DCFEXP	<component>_PFCRCCY	D	Standby LC DCF for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-
DCFREC	<component>_RFCRCCY	D	Commercial LC DCF for Buy transaction
DCFINC	<component>_RFCRCCY	C	-
-	-	-	Always paid from seller to buyer
DCFEXP	<component>_PFCRCCY	D	Commercial LC DCF for Sell transaction
DCFPAY	<component>_PFCRCCY	C	-

FACR: Ammendment Fee Accrual

Table 7-13 FACR: Ammendment Fee Accrual

Event	Dr/Cr	Amount Tag	Accounting Role	Buy/Sell	Remarks
FACR	Dr	AMENDF_PACR	AMENDEXP	Sell	Accrual for the payable portion of amendment fee
FACR	Cr	AMENDF_PACR	AMENDPAY	Sell
FACR	Dr	AMENDF_RACR	AMENDREC	Buy	Accrual for the receivable portion of amendment fee
FACR	Cr	AMENDF_RACR	AMENDINC	Buy