A.2.1 Accounting Roles

The following list contains the accounting roles that are applicable to the FX deals processed at your bank

Table A-3 Accounting Roles

Accounting Roles	Description	Role Type
CONTINGENT BOT	Contingent Bought Account	Contingent Asset
CONTINGENT SOLD	Contingent Sold Accounts	Contingent liability
EXCHANGE PROFIT	Exchange Profit	Income
EXCHANGE LOSS	Exchange Loss	Expense
UNRLZ FWD PNL	Unrealized Forward Profit And Loss	Asset
PRE_DIS INCOME	Premium Discount Income	Income
PRE_DIS EXPENSE	Premium Discount Expense	Expense
INC EXP AMORTZN	Income Expense Amortization	Asset /Liability
BROK_PAID	Brokerage Paid	Expense
BROK_PAYABLE	Brokerage Payable	Liability
FATAX1_EXP	Tax Expense Role Forfatax1	Expense
FATAX1_PAD	Tax Paid In Adv Role Forfatax1	Asset
FATAX1_PAY	Tax payable for FATAX1	Liability
NDF_SET	NDF Settlement	Customer Role
NDF_INC	NDF Income	Income Role
NDF_EXP	NDF Expense	Expense Role

Note:

Accounting roles - PRE_DIS INCOME, PRE_DIS EXPENSE, and INCEXPAMORTZN are used only for Straight Line revaluation products.