A.4 Accounting Roles

This topic describes the accounting roles applicable to OT options deals.

The following list contains details of the accounting Roles that are applicable to deals involving OT options.

Table A-3 Accounting Role - Accounting Type

Accounting Role	Description	Role Type
CUSTOMER	Counterparty	X type
OPT_PREM_PAY	Option Premium Payable	Liability
OPT_PREM_REC	Option Premium Receivable	Asset
MKT_VAL_PUR_OPT	Market Value of Purchased Option	Asset
MKT_VAL_WRI_OPT	Market Value of Written Option	Liability
PUR_INCEP_LOSS	Inception Loss on Purchased Options	Expense
WRI_INCEP_LOSS	Inception Loss on Written Options	Expense
PUR_IN_GAIN_DEF	Deferred Inception Gain on Written Options	Asset
WRI_IN_GAIN_DEF	Deferred Inception Gain on Written Options	Asset
PUR_IV_DEF	Deferred Intrinsic Value	Asset
PUR_TV_DEF	Deferred Time Value	Asset
RV_GAIN_PUR_OPT	Revaluation Gain on Purchased Option	Income
RV_LOSS_PUR_OPT	Revaluation Loss on Purchased Option	Expense
RV_GAIN_WRI_OPT	Revaluation Gain on Written Option	Income
RV_LOSS_WRI_OPT	Revaluation Loss on Written Option	Expense
EXP_ON_HEDGE	Expense on Hedge Options	Expense
PUR_IN_GAIN_OPT	Inception Gains on Purchased Options	Income
WRI_IN_GAIN_OPT	Inception Gains on Written Options	Income
PUR_OPT_INCOME	Income on Purchased Options	Income
WRI_OPT_INCOME	Income on Written Options	Income
PUR_OPT_EXPENSE	Expense on Purchased Options	Expense
WRI_OPT_EXPENSE	Expense on Written Options	Expense
PUR_GAIN_DEF	Deferred Gains on Purchased Options	Asset
PUR_HED_EXPENSE	Expense on Hedge Options	Expense
MKT_VAL_PUR_IRS	Market Value of purchased Interest Rate Swap	Expense
MKT_VAL_WRI_IRS	Market Value of WRITTEN Interest Rate Swap	Expense
PUR_OPT_SET_REC	Payout amount receivable on Purchased Options	Asset
WRI_OPT_SET_PAY	Payout amount Payable on Written Options	Liability
PUR_OPT_SET_PAY	Payout amount Payable on Purchased Options	Liability
WRI_OPT_SET_REC	Payout amount receivable on Written Options	Asset
PUR_REBATE_REC	Rebate amount receivable on Purchased Options	Asset
PUR_REBATE_PAY	Rebate amount payable on Written Options	Liability
CON_WRI_CALL	Notional Principal for written Call options	Contingent
CON_WRI_CAL_OFF	Offset for Notional Principal for written Call options	Contingent
CON_WRI_PUT	Notional Principal for written Put options.	Contingent
CON_WRI_PUT_OFF	Offset for Notional Principal for Written Put options.	Contingent
CON_PUR_CALL	Notional Principal for purchased Call options	Contingent
CON_PUR_CAL_OFF	Offset for Notional Principal for purchased Call options	Contingent
CON_PUR_PUT	Notional Principal for purchased Put options	Contingent
CON_PUR_PUT_OF F	Offset for Notional Principal for purchased Put options	Contingent
CON_DELTA_AC	Contingent Delta amount	Contingent
CON_DELTA_OFF	Offset for Contingent Delta Amount	Contingent
CON_ANT_DEL_AC	Contingent Anti Delta amount	Contingent
CON_ANT_DEL_OFF	Offset for Contingent Anti Delta amount	Contingent
CDS_PREM_PAY	CDS Premium Payable	Liability
CDS_PREM_REC	CDS Premium Receivable	Asset
MKT_VAL_PUR_CDS	Market Value of Purchased CDS	Asset
MKT_VAL_WRI_CDS	Market Value of Written CDS	Liability
RV_GAIN_PUR_CDS	Revaluation Gain on Purchased CDS	Income
RV_LOSS_PUR_CDS	Revaluation Loss on Purchased CDS	Expense
RV_GAIN_WRI_CDS	Revaluation Gain on Written CDS	Income
RV_LOSS_WRI_CDS	Revaluation Loss on Written CDS	Expense
PUR_CDS_INCOME	Income on Purchased CDS	Income
WRI_CDS_INCOME	Income on Written CDS	Income
PUR_CDS_EXPENSE	Expense on Purchased CDS	Expense
WRI_CDS_EXPENSE	Expense on Written CDS	Expense
PUR_CDS_SET_REC	Payout Amount Receivable on Purchased CDS	Asset
WRI_CDS_SET_PAY	Payout Amount Payable for Written CDS	Liability
PUR_CDS_SET_PAY	Payout Amount payable on purchased CDS	Liability
WRI_CDS_SET_REC	Payout Amount Receivable on Written CDS	Asset