A Event-wise Accounting Entries

This topic contains the details of the suggested accounting entries that can be maintained, while setting up a portfolio product (for your bank and for your customer’s as well) for the ETD module of Oracle Banking Treasury Management. The details of the suggested accounting entries are listed event-wise. This topic describes the following sub-topics:

The following is an exhaustive list of events that can take place during the life cycle of an E deals. In the subsequent paragraphs we shall examine the accounting entries for each of the events listed below.

Table A-1 Event Code - Description

Event Code	Event Description
EOLG	Opening of Long Position
ERVL	Revaluation of long Position
ECLG	Closure of Long Position
EOSH	Opening of Short Position
ERVS	Revaluation of Short Position
ECSH	Closure of Short Position
EXPL	Expiry of Long Position
EXPS	Expiry of Short Position
EXRL	Exercise in Long Position
EAXS	Assignment in Short Position
EEPL	Exchange for Physicals in Long
EEPS	Exchange for Physicals in Short
ROLG	Reversal – Opening of Long Position
RRVL	Reversal – Revaluation of Long Position
RCLG	Reversal – Closure of Long Position
ROSH	Reversal – Opening of Short Position
RRVS	Reversal – Revaluation of Short Position
RCSH	Reversal – Closure of Short Position
RXPL	Reversal – Expiry of Long Position
RXPS	Reversal – Expiry of Short Position
RXRL	Reversal – Exercise in Long Position
RAXS	Reversal – Assignment in Short Position
REPL	Reversal – Exchange for Physicals in Long
REPS	Reversal – Exchange for Physicals in Short
EMAT	Event Matching of Deal
EUMT	Event for Un-matching
EBOK	Booking of Contract
EREV	Reversal of Booking
EAMD	Amendment of Contract
SMPY	Securities Margin Pay
SMRV	Securities Margin Receive
CMPY	Cash Margin Pay
CMRV	Cash Margin Receive
SGEN	Settlement Message Generation

Amount Tags

The Amount Tags listed below are provided in Oracle Banking Treasury Management.

Table A-2 Amount Tag - Description

Amount Tag	Description
AVG_PREMIUM_PAID	Average Premium Paid to acquire the Existing Holding
AVG_PREMIUM_RECEIVED	Average Premium Received to acquire the Short Holding
BOOK_VALUE	Holding Cost of the Instrument
BOT_ASSET	Bought Asset in Asset Currency
BOT_ASSET_DECR	Decrease in contract Positions in Asset Currency
BOT_ASSET_INCR	Increase in contract Positions in Asset Currency
BOT_CCY_EQ	Equivalent Amount in Pricing Currency
BOT_CCY_EQ_DECR	Equivalent decrease in contract Positions in Pricing Currency
BOT_CCY_EQ_INCR	Equivalent increase in contract Positions in Pricing Currency
CLOSE_PRICE_PREMIUM	Closing Price / Premium in Pricing Currency
CLOSURE_GAIN	Gain on Closure of Position
CLOSURE_LOSS	Loss on Closure of Position
DEAL_PREMIUM_AMT	Deal Premium Amount in Pricing Currency
EFP_GAIN	Gain due to Exchange of Futures for Physicals
EFP_LOSS	Loss due to Exchange of Futures for Physicals
EXERCISE_ASSIGN_GAIN	Gain due to Assignment of the option
EXERCISE_ASSIGN_LOSS	Loss due to Assignment of the option
EXERCISE_GAIN	Gain due to Exercise of the option
EXERCISE_LOSS	Loss due to Exercise of the option
EXPIRY_GAIN	Gain due to Expiry of the Instrument
NOTIONAL_GAIN	Notional Gain in Pricing Currency
EXPIRY_LOSS	Loss due to Expiry of the Instrument
NOTIONAL_LOSS	Notional Loss in Pricing Currency
REALIZED_GAIN	Realized Gain in Pricing Currency
REALIZED_LOSS	Realized Loss in Pricing Currency
SOLD_ASSET	Sold Asset in Asset Currency
SOLD_ASSET_DECR	Decrease in contract Positions in Asset Currency
SOLD_ASSET_INCR	Incr. in Cont. Positions in Asset Currency
SOLD_CCY_EQ	Equivalent Amount in Pricing Currency
SOLD_CCY_EQ_DECR	Equivalent decrease in contract Positions in Pricing Currency
SOLD_CCY_EQ_INCR	Equivalent increase in contract Positions in Pricing Currency
SPOT_STRIKE_DIFF	Commodity spot minus Strike price of the option
MG_SETLM_AMT_MREF	Margin Refund Amount
MG_SETLM_AMT_MTOP	Margin Top Up Amount
BROKAMT_EX	Brokerage amount for Execution Broker
BROKEXEXP	Expense GL for Execution Broker
BROKEXPAY	Payable GL for Execution Broker
BROKAMT_CG	Brokerage amount for Clearing Broker
BROKCGEXP	Expense GL for Clearing Broker
BROKCGPAY	Payable GL for Execution Broker

Accounting Roles

Table A-3 Amount Role - Description

Accounting Role	Description	Role Type
BR_SETLM_BRIDGE	Broker Settlement Bridge	Asset
PF_SETLM_BRIDGE	Customer Settlement Bridge	Asset
CONT_ASSET	Contingent Asset	Contingent Asset
CONT_ASSET_OFF	Contingent Asset Offset	Contingent Asset
CONT_LIAB	Contingent Liability Offset	Contingent Liability
CONTROL	Control Asset	Asset
EFP_GAIN	Gain due to Exchange of Futures	Income
EXERCISE_GAIN	Gain due to Exercise of option	Income
ASSIGN_GAIN	Gain due to Assignment of option	Income
EXPIRY_GAIN	Gain due to Expiry of option	Income
EFP_LOSS	Loss due to Exchange of Futures	Expense
EXERCISE_LOSS	Loss due to Exercise of option	Expense
ASSIGN_LOSS	Loss due to Assignment of option	Expense
EXPIRY_LOSS	Loss due to Expiry of option	Expense
TRADING_GAIN	Closure gain	Income
TRADING_LOSS	Closure loss	Expense
PREMIUM_PAID	Premium paid	Asset
PREMIUM_RECVD	Premium received	Liability
REALIZED_GAINS	Realized gains	Income
REALIZED_LOSS	Realized loss	Expense
REVAL_ASSET	Revaluation asset	Asset
REVAL_LIAB	Revaluation liability	Liability
UNREAL_EXPENSE	Unrealized expense	Expense
UNREAL_INCOME	Unrealized income	Income
BR_SETTLEMENT	Broker Settlement
BR_RECEIVABLE	Broker Receivable
BR_PAYABLE	Broker Payable
PF_SETTLEMENT	Portfolio Settlement
PF_PAYABLE	Portfolio Payable
PF_RECEIVABLE	Portfolio Receivable

• Event-wise Accounting Entries for your Own portfolio
  This topic describes the accounting entries for each of the events in the life-cycle of deals involving your banks portfolio product. Some of the Amount Tags linked to the Accounting Roles are user defined.
• Event-wise Accounting Entries for your Customer’s portfolio
  This topic describes the accounting entries for each of the events in the life cycle of deals involving customer portfolio product.