A.2 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.

EOLG - Opening of Long Position

Table A-28 Accounting Role - Accounting Tag

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

EVRL – Revaluation of Long Position

Table A-29 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALISED_GAIN	Debit	Call & Put Options - F, Futures
PF_SETLM_BRIDGE	REALISED_GAIN	Credit	Call & Put Options - F, Futures
PF_SETLM_BRIDGE	REALISED_LOSS	Debit	Call & Put Options - F, Futures
BR_SETLM_BRIDGE	REALISED_LOSS	Credit	Call & Put Options - F, Futures

ECLG – Closure of Long Position

Table A-30 Accounting Role - Accounting Tag

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

EOSH – Opening of Short Position

Table A-31 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Debit	Call Option - O, Put Option - O
PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Credit	Call Option - O, Put Option -O

ERVS – Revaluation of Short Position

Table A-32 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALISED_GAIN	Debit	Call & Put Options - F, Futures
PF_SETLM_BRIDGE	REALISED_GAIN	Credit	Call & Put Options - F, Futures
PF_SETLM_BRIDGE	REALISED_LOSS	Debit	Call & Put Options - F, Futures
BR_SETLM_BRIDGE	REALISED_LOSS	Credit	Call & Put Options - F, Futures

ECSH – Closure of Short Positions

Table A-33 Accounting Role - Accounting Tag

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

EXPL – Expiry of Long Position

Table A-34 Accounting Role - Accounting Tag

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

EXPS – Expiry of Short Position

Table A-35 Accounting Role - Accounting Tag

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

EXRL – Exercise in Long Position

Table A-36 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	SPOT_STRIKE_DIFF	Debit	Call Option - O & F, Put option - O & F
PF_SETLM_BRIDGE	SPOT_STRIKE_DIFF	Credit	Call Option – O & F, Put option - O & F
PF_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Debit	Call & Put option - F
BR_SETLM_BRIDGE	DEAL_PREMIUM_AMT	Credit	Call & Put option - F

EAXS – Assignment in Short Position

Table A-37 Accounting Role - Accounting Tag

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

EEPL – Exchange of physicals in Long

Table A-38 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	EFP_GAIN	Debit	Future
PF_SETLM_BRIDGE	EFP_GAIN	Credit	Future
PF_SETLM_BRIDGE	EFP_LOSS	Debit	Future
BR_SETLM_BRIDGE	EFP_LOSS	Credit	Future

EEPS – Exchange for physicals in Short

Table A-39 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	EFP_GAIN	Debit	Future
PF_SETLM_BRIDGE	EFP_GAIN	Credit	Future
PF_SETLM_BRIDGE	EFP_LOSS	Debit	Future
BR_SETLM_BRIDGE	EFP_LOSS	Credit	Future

ERVL – Revaluation of Long Position

Table A-40 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Futures, Call & Put Options - F
PF_SETLM_BRIDGE	REALIZED_GAIN	Credit
PF_SETLM_BRIDGE	REALIZED_LOSS	Debit	Futures, Call & Put Options - F
BR_SETLM_BRIDGE	REALIZED_LOSS	Credit

ERVS – Revaluation of Short Position

Table A-41 Accounting Role - Accounting Tag

Accounting Role	Amount Tag	Dr./Cr. Indicator	Applicable
BR_SETLM_BRIDGE	REALIZED_GAIN	Debit	Futures, Call & Put Options - F
PF_SETLM_BRIDGE	REALIZED_GAIN	Credit
PF_SETLM_BRIDGE	REALIZED_LOSS	Debit	Futures, Call & Put Options - F
BR_SETLM_BRIDGE	REALIZED_LOSS	Credit

CMPY

Table A-42 CMPY - Accounting Entries

Accounting Role	Amount Tag	Dr./Cr
CUSTOMER_AC (Margin AC)	TXN_AMOUNT	Dr
CUST_AC_OFFSET (NOSTRO)	TXN_AMOUNT_EQ	Cr