B.4.1 DBOK: Contract Booking

Table B-4 Accounting Entries table

Accounting Role	Amount Tag	Dr./Cr. Indicator
BROK_PAID	BROKAMT	DEBIT
BROK_PAYABLE	BROKAMT	CREDIT
CONT_FAIR_VAL	NCP_GAIN	DEBIT
INCP_INC	INCP_GAIN	CREDIT
CONT_FAIR_VAL	INCP_GAIN_DEF	DEBIT
INCP_GAIN_DEF	INCP_GAIN_DEF	CREDIT
CONT_FAIR_VAL	INCP_LOSS	CREDIT
INCP_EXP	INCP_LOSS	DEBIT
CONT_FAIR_VAL	INCP_LOSS_-DEF	CREDIT
INCP_LOSS_DEF	INCP_LOSS_-DEF	DEBIT
CONT_ASSET	INLEG_PRN	DEBIT
CONT_ASSET_OFS	INLEG_PRN	CREDIT
CONT_LIAB	OUTLEG_PRN	CREDIT
CONT_LIAB_OFS	OUTLEG_PRN	DEBIT