Accounting Entries for LOR

Agent case (Sell type Deal type Assignment)

During Trade settlement system populates LOR adjustment data in the funding memo.
If you select the Settled Interest check box, the buyer pays the seller on the Settlement Date an amount equal to interest or fees accrued to the Settlement Date.
During LT to LB handoff system posts the accounting entries at participant contract level during PRAM event.

Table 12-105 Agent case (Sell type Deal type Assignment)

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	These entries relate to Buyer in the Sell trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Sell trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Cr

Agent case (Sell type Deal type Participant) - Silent Participant

During trade settlement system populates LOR adjustment data in the funding memo.
If you select the Settled Interest check box, the buyer pays the seller on the Settlement Date an amount equal to interest or fees accrued to the Settlement Date.
During LT to LB handoff system posts the accounting entries at participant contract level during PRAM event.

Silent Participant side

Table 12-106 Agent case

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	TThese entries relate to Buyer (Silent Participant) in the Sell trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Sell trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Cr

Agent case (Buy type Deal type Assignment)

During trade settlement system populates LOR adjustment data in the funding memo.
If you select the ‘Settled Interest’ check box, the Buyer pays the Seller on the ‘Settlement Date’ an amount equal to interest or fees accrued to the ‘Settlement Date’.
During LT to LB handoff the system posts the accounting entries at participant contract level during PRAM event.

Table 12-107 Agent case (Buy type Deal type Assignment)

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	These entries relate to Buyer in the Buy trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Buy trade for an Agent case with Deal type as Assignment.
CUSTOMER	INT_LIQD	Cr

Participant case (Sell type Deal type Participant)

During Trade settlement system populates LOR adjustment data in the funding memo.
If you select the Settled Interest check box, the buyer pays the seller on the Settlement Date an amount equal to interest or fees accrued to the Settlement Date.
During LT to LB handoff system posts the accounting entries at participant contract level during PRAM event.

Table 12-108 Participant case (Sell type Deal type Participant)

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	These entries relate to Buyer in the Sell trade for an Participant case with Deal type as Participant.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Sell trade for an Participant case with Deal type as Participant.
CUSTOMER	INT_LIQD	Cr

Participant Transfer Changes

Agent case

During participant transfer the system populates LOR adjustment data.
If you select the Settled Interest check box, the buyer pays the seller on the Participant value Date an amount equal to interest or fees accrued to the Settlement Date.
System posts the accounting entries at participant contract level during PRAM event.

Table 12-109 Participant Transfer Changes - Agent case

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	These entries relate to Buyer in the Sell Participant transfer for an Agent case.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Sell Participant transfer for an Agent case.
CUSTOMER	INT_LIQD	Cr

Participant case

During participant transfer system does not populate LOR adjustment data.
You can input manually any amount in interest and fee fields as part of manual LOR Adjustment.
The system posts the accounting entries at participant contract level during PRAM event.

Table 12-110 Participant Transfer Changes - Participant case

Accounting Role	Amount Tags	Dr/Cr. Indicator	Description
SYN_POOL	INT_LIQD	Cr	These entries relate to Buyer in the Sell Participant transfer for an Participant case.
CUSTOMER	INT_LIQD	Dr
SYN_POOL	INT_LIQD	Dr	These entries relate to Seller in the Sell Participant transfer for an Participant case
CUSTOMER	INT_LIQD	Cr