Event-wise Accounting Entries for your Own portfolio

EOLG - Opening of Long Position

Table A-4 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options – O
Credit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-5 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET	BOT_ASSET	Futures, Call Options – O, F
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ
Debit	CONT_LIAB_OFF	BOT_CCY_EQ	Put options – O, F
Credit	CONT_LIAB	SOLD_ASSET
Debit	PREMIUM_PAID	DEAL_PREMIUM_AMT	Call & Put Options – O

EVRL – Revaluation of Long Position

Table A-6 Accounting Role - Amount Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Future, Call and Put Options - F
REALIZED_GAINS	REALIZED_GAIN	Credit	Future, Call and Put Options - F
REALIZED_LOSS	REALIZED_LOSS	Debit	Future, Call and Put Options - F
BR_SETLM_BRIDGE	REALIZED_LOSS	Credit	Future, Call and Put Options - F
CONT_ASSET	BOT_ASSET_INCR	Debit	Future, Call Option - F
CONT_ASSET_OFF	SOLD_CCY_EQ_INCR	Credit	Future, Call Option - F
CONT_ASSET_OFF	SOLD_CCY_EQ_-DECR	Debit	Future, Call Option - F
CONT_ASSET	BOT_ASSET_DECR	Credit	Future, Call Option - F
CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Debit	Future, Put Option - F
CONT_LIAB	SOLD_ASSET_INCR	Credit	Future, Put Option - F
CONT_LIAB	BOT_CCY_EQ_DECR	Debit	Future, Put Option - F
CONT_LIAB_OFF	SOLD_ASSET_DECR	Credit	Future, Put Option - F
REVAL_ASSET	NOTIONAL_GAIN	Debit	Call & Put Option - C
UNREAL_INCOME	NOTIONAL_GAIN	Credit	Call & Put Option - C
UNREAL_EXPENSE	NOTIONAL_LOSS	Debit	Call & Put Option - C
REVAL_LIAB	NOTIONAL_LOSS	Credit	Call & Put Option - C

ECLG – Closure of Long Position

Table A-7 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debi t	BR_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM	Futures, Call & Put Options - O, F
Credit	PF_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM
Debit	PF_SETLM_BRIDGE	BOOK_VALUE	Futures, Call & Put Options - O, F
Credit	BR_SETLM_BRIDGE	BOOK_VALUE

Table A-8 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET	BOT_ASSET_INCR	Futures, Call Option - F
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ_INCR
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ_DECR	Futures, Call Option – F
Credit	CONT_ASSET	BOT_ASSET_DECR
Debit	CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Futures, Put Option - F
Credit	CONT_LIAB	SOLD_ASSET_INCR
Debit	CONT_LIAB	SOLD_ASSET_DECR	Futures, Put Option - F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ_DECR
Debit	CONT_ASSET_OFF	BOT_CCY_EQ	Future, Call Options - F, O
Credit	CONT_ASSET	SOLD_ASSET
Debit	CONT_LIAB	BOT_ ASSET	Future, Put Options - F, O
Credit	CONT_LIAB_OFF	SOLD_ CCY_EQ
Debit	BR_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM	Futures, Call & Put Options - F, O
Credit	CONTROL	CLOSE_PRICE_PREMIUM
Debit	CONTROL	BOOK_VALUE	Futures, Call & Put Options - F
Credit	BR_SETLM_BRIDGE	BOOK_VALUE
Debit	CONTROL	AVG_PREMIUM_PAID	Call & Put Options - O
Credit	PREMIUM_PAID	AVG_PREMIUM_PAID
Debit	CONTROL	CLOSURE_GAIN	Futures, Call & Put Options - F, O
Credit	TRADING_GAIN	CLOSURE_GAIN
Debit	TRADING_LOSS	CLOSURE_LOSS	Futures, Call & Put Options - F, O
Credit	CONTROL	CLOSURE_LOSS
Debit	CONT_ASSET	BOT_ASSET_INCR	Futures, Call Option - F
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ_INCR
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ_DECR	Futures, Call Option - F
Credit	CONT_ASSET	BOT_ASSET_DECR
Debit	CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Futures, Put Option - F
Credit	CONT_LIAB	SOLD_ASSET_INCR
Debit	CONT_LIAB	SOLD_ASSET_DECR	Futures, Put Option - F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ_DECR
Debit	CONT_ASSET_OFF	BOT_CCY_EQ	Future, Call Options - F, O
Credit	CONT_ASSET	SOLD_ASSET
Debit	CONT_LIAB	BOT_ ASSET	Future, Put Options - F, O
Credit	CONT_LIAB_OFF	SOLD_ CCY_EQ

EOSH – Opening of Short Position

Table A-9 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - O
Credit	PF_ETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-10 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET	BOT_ASSET	Put Option - O, F
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ
Debit	CONT_LIAB_OFF	BOT_CCY_EQ	Futures, Call Option - O,F
Credit	CONT_LIAB	SOLD_ASSET
Debit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - O

ERVS – Revaluation of Short Position

Table A-11 Accounting Role - Amount Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Future, Call and Put Options - F
REALIZED_GAINS	REALIZED_GAIN	Credit	Future, Call and Put Options - F
REALIZED_LOSS	REALIZED_LOSS	Debit	Future, Call and Put Options - F
BR_-SETLM_BRIDGE	REALIZED_LOSS	Credit	Future, Call and Put Options - F
CONT_ASSET	BOT_ASSET_INCR	Debit	Put Option - F
CONT_ASSET_OFF	SOLD_CCY_EQ_INCR	Credit	Put Option - F
CONT_ASSET_OFF	SOLD_CCY_EQ_-DECR	Debit	Put Option - F
CONT_ASSET	BOT_ASSET_DECR	Credit	Put Option - F
CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Debit	Call Option - F, Futures
CONT_LIAB	SOLD_ASSET_INCR	Credit	Call Option - F, Futures
CONT_LIAB	SOLD_CCY_EQDECR	Debit	Call Option –F, Futures
CONT_LIAB_OFF	BOT_ASSET_DECR	Credit	Call Option - F, Futures
REVAL_ASSET	NOTIONAL_GAIN	Debit	Call & Put Options - O
UNREAL_INCOME	NOTIONAL_GAIN	Credit	Call & Put Options - O
UNREAL_EXPENSE	NOTIONAL_LOSS	Debit	Call & Put Options - O
REVAL_LIAB	NOTIONAL_LOSS	Credit	Call & Put Options - O

ECSH – Closure of Short Positions

Table A-12 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	PF_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM	Futures, Call & Put Options - O, F
Credit	BR_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM
Debit	BR_SETLM_BRIDGE	BOOK_VALUE	Futures, Call & Put Options - O, F
Credit	PF_SETLM_BRIDGE	BOOK_VALUE

Table A-13 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET	BOT_ASSET_INCR	Put Options - O, F
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ_INCR
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ_DECR	Put Options - O, F
Credit	CONT_ASSET	BOT_ASSET_DECR
Debit	CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Future, Call Option - F
Credit	CONT_LIAB	SOLD_ASSET_INCR
Debit	CONT_LIAB	SOLD_ASSET_DECR	Future, Call Option - F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ_DECR
Debit	CONT_ASSET_OFF	BOT_CCY_EQ	Put Options - O, F
Credit	CONT_ASSET	SOLD_ASSET
Debit	CONT_LIAB	BOT_ASSET	Futures, Call Options - O, F
Credit	CONT_LIAB_OFF	SOLD_CCY_EQ
Debit	CONTROL	CLOSE_PRICE_PREMIUM	Futures, Call & Put Options - F
Credit	BR_SETLM_BRIDGE	CLOSE_PRICE_PREMIUM
Debit	BR_SETLM_BRIDGE	BOOK_VALUE	Futures, Call & Put Options - F
Credit	CONTROL	BOOK_VALUE
Debit	PREMIUM_RECVD	AVG_PREMIUM_RECEIVED	Call & Put Options - O
Credit	CONTROL	AVG_PREMIUM_RECEIVED
Debit	CONTROL	CLOSURE_GAIN	Call & Put Options - O
Credit	TRADING_GAIN	CLOSURE_GAIN
Debit	TRADING_LOSS	CLOSURE_LOSS	Call & Put Options - O
Credit	CONTROL	CLOSURE_LOSS

EXPL – Expiry of Long Position

Table A-14 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-15 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ	Call Options - O, F
Credit	CONT_ASSET	BOT_ASSET
Debit	CONT_LIAB	SOLD_ASSET	Put Options - O & F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ
Debit	CONTROL	AVG_PREMIUM_PAID	Call & Put Options - O
Credit	PREMIUM_PAID	AVG_PREMIUM_PAID
Debit	EXPIRY_LOSS	EXPIRY_LOSS	Call & Put Options - O, F
Credit	CONTROL	EXPIRY_LOSS
Debit	CONTROL	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT

EXPS – Expiry of Short Position

Table A-16 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-17 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ	Put Options - O, F
Credit	CONT_ASSET	BOT_ASSET
Debit	CONT_LIAB	SOLD_ASSET	Call Options - O & F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ
Debit	PREMIUM_RECVD	AVG_PREMIUM_RCEIVED	Call & Put Options - O
Credit	CONTROL	AVG_PREMIUM_RCEIVED
Debit	CONTROL	EXPIRY_GAIN	Call & Put Options - O, F
Credit	EXPIRY_GAIN	EXPIRY_GAIN
Debit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	CONTROL	DEAL_PREMIUM_AMT

EXRL – Exercise in Long Position

Table A-18 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	SPOT_STRIKE_DIFF	Call & Put Options - F,O
Credit	PF_SETLM_BRIDGE	SPOT_STRIKE_DIFF
Debit	PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-19 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ	Call Option - O, F
Credit	CONT_ASSET	BOT_ASSET
Debit	CONT_LIAB	SOLD_ASSET	Put Option - O, F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ
Debit	CONTROL	AVG_PREMIUM_PAID	Call & Put options - O
Credit	PREMIUM_PAID	AVG_PREMIUM_PAID
Debit	BR_SETLM_BRIDGE	SPOT_STRIKE_DIFF	Call & Put options - O, F
Credit	CONTROL	SPOT_STRIKE_DIFF
Debit	CONTROL E	XERCISE_GAIN	Call & Put options - O, F
Credit	REALIZED_GAIN	EXERCISE_GAIN
Debit	REALIZED_LOSS	EXERCISE_LOSS	Call & Put options - O, F
Credit	CONTROL	EXERCISE_LOSS
Debit	CONTROL	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT

EAXS – Assignment in Short Position

Table A-20 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	PF_SETLM_BRIDGE	SPOT_STRIKE_DIFF	Call & Put Options - F,O
Credit	BR_SETLM_BRIDGE	SPOT_STRIKE_DIFF
Debit	BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Call & Put Options - F
Credit	PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT

Table A-21 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ	Put Option - O, F
Credit	CONT_ASSET	BOT_ASSET
Debit	CONT_LIAB	SOLD_ASSET	Call option - O, F
Credit	CONT_LIAB_OFF	BOT_CCY_EQ
Debit	PREMIUM_RECVD	AVG_PREMIUM_RECEIVED	Call & Put options - O
Credit	CONTROL	AVG_PREMIUM_RECEIVED
Debit	CONTROL	SPOT_STRIKE_DIFF	Call & Put options - O, F
Credit	BR_SETLM_BRIDGE	SPOT_STRIKE_DIFF
Debit	ASSIGN_LOSS	EXERCISE_ASSIGN_LOSS	Call & Put options - O, F
Credit	EXERCISE_ASSIGN_LOSS	CONTROL
Debit	EXERCISE_ASSIGN_GAIN	CONTROL	Call & Put options - O, F
Credit	EXERCISE_ASSIGN_GAIN	ASSIGN_GAIN
Debit	DEAL_PREMIUM_AMT	BR_SETLM_BRIDGE	Call & Put options - F
Credit	DEAL_PREMIUM_AMT	CONTROL

EEPL – Exchange of physicals in Long

Table A-22 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	EFP_GAIN	Futures
Credit	PF_SETLM_BRIDGE	EFP_GAIN
Debit	PF_SETLM_BRIDGE	EFP_LOSS	Futures
Credit	BR_SETLM_BRIDGE	EFP_LOSS

Table A-23 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	EFP_GAIN	Futures
Credit	REALIZED_GAINS	EFP_GAIN
Debit	EFP_LOSS	EFP_LOSS	Futures
Credit	BR_SETLM_BRIDGE	EFP_LOSS
Debit	CONT_ASSET	BOT_ASSET_INCR	Futures
Credit	CONT_ASSET_OFF	SOLD_CCY_EQ_INCR
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ_-DECR	Futures
Credit	CONT_ASSET	BOT_ASSET_DECR
Debit	CONT_ASSET_OFF	SOLD_CCY_EQ	Futures
Credit	CONT_ASSET	BOT_ASSET

EEPS – Exchange for physicals in Short

Table A-24 Customer Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	EFP_GAIN	Futures
Credit	PF_SETLM_BRIDGE	EFP_GAIN
Debit	PF_SETLM_BRIDGE	EFP_LOSS	Futures
Credit	BR_SETLM_BRIDGE	EFP_LOSS

Table A-25 Own Portfolio

Dr/Cr	Accounting Role	Amount Tag	Applicable
Debit	BR_SETLM_BRIDGE	EFP_GAIN	Futures
Credit	REALIZED_GAINS	EFP_GAIN
Debit	EFP_LOSS	EFP_LOSS	Futures
Credit	BR_SETLM_BRIDGE
Debit	CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Futures
Credit	CONT_LIAB	SOLD_ASSET_INCR
Debit	CONT_LIAB	BOT_CCY_EQ_DECR	Futures
Credit	CONT_LIAB_OFF	SOLD_ASSET_DECR
Debit	CONT_LIAB	SOLD_ASSET	Futures
Credit	CONT_LIAB_OFF	BOT_CCY_EQ

Note:

While reversing the accounting entries will be reversed.

ERVL – Revaluation of Long Position

Table A-26 Customer Portfolio

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Futures, Call & Put Options - F
REALIZED_GAINS	REALIZED_GAIN	Credit
REALIZED_LOSS	REALIZED_LOSS	Debit	Futures, Call & Put Options - F
BR_SETLM_BRIDGE	REALIZED_LOSS	Credit
CONT_ASSET	BOT_ASSET_INCR	Debit	Futures, Call Options - F
CONT_ASSET_OFF	SOLD_CCY_EQ_INCR	Credit
CONT_ASSET_OFF	SOLD_CCY_EQ_DECR	Debit	Futures, Call Options - F
CONT_ASSET	BOT_ASSET_DECR	Credit
CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Debit	Futures, Put Options - F
CONT_LIAB	SOLD_ASSET_INCR	Credit
CONT_LIAB_OFF	BOT_CCY_EQ_DECR	Debit	Futures, Put Options - F
CONT_LIAB	SOLD_ASSET_DECR	Credit
REVAL_ASSET	NOTIONAL_GAIN	Debit	Call & Put Option - O
UNREAL_INCOME	NOTIONAL_GAIN	Credit
UNREAL_EXPENSE	NOTIONAL_LOSS	Debit	Call & Put Option - O
REVAL_LIAB	NOTIONAL_LOSS	Credit

ERVS – Revaluation of Short Position

Table A-27 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Futures, Call & Put Options - F
REALIZED_GAINS	REALIZED_GAIN	Credit
REALIZED_LOSS	REALIZED_LOSS	Debit	Futures, Call & Put Options - F
BR_SETLM_BRIDGE	REALIZED_LOSS	Credit
CONT_ASSET	BOT_ASSET_INCR	Debit	Put Options - F
CONT_ASSET_OFF	SOLD_CCY_EQ_INCR	Credit
CONT_ASSET_OFF	SOLD_CCY_EQ_DECR	Debit	Put Options - F
CONT_ASSET	BOT_ASSET_DECR	Credit
CONT_LIAB_OFF	BOT_CCY_EQ_INCR	Debit	Futures, Call Options - F
CONT_LIAB	SOLD_ASSET_INCR	Credit
CONT_LIAB_OFF	BOT_CCY_EQ_DECR	Debit	Futures, Call Options - F
CONT_LIAB	SOLD_ASSET_DECR	Credit
REVAL_ASSET	NOTIONAL_GAIN	Debit	Call & put Options - O
UNREAL_INCOME	NOTIONAL_GAIN	Credit
UNREAL_EXPENSE	NOTIONAL_LOSS	Debit	Call & put Options - O
REVAL_LIAB	NOTIONAL_LOSS	Credit

SGEN - Settlement Message Generation

No entries are passed for this event.

Only Payment Message can be maintained for this event.