A.3 Accounting Roles

This topic describes the accounting roles of Derivatives contract.

Table A-3 Accounting Roles table

Accounting Role	Description
BROK_PAID	Brokerage Paid
BROK_PAYABLE	Brokerage Payable
CONT_ASSET	Contingent Asset
CONT_ASSET_OFS	Contingent Asset Offset
CONT_FAIR_VAL	Contract Fair Value Account
CONT_LIAB	Contingent Liability
CONT_LIAB_OFS	Contingent Liability Offset
DV_IN_INT_INC	DV_IN_INT - Income
DV_IN_INT_REC	DV_IN_INT - Receivable
DV_IN_INT_RIA	DV_IN_INT - Received in Advance
DV_OUT_INT_EXP	DV_OUT_INT - Expense
DV_OUT_INT_PAY	DV_OUT_INT - Payable
DV_OUT_INT_PIA	DV_OUT_INT - Paid in Advance
INCP_EXP	Inception Expense
INCP_GAIN_DEF	Inception Gain Deferral Account
INCP_INC	Inception Income
INCP_LOSS_DEF	Inception Loss Deferral Account
INLEG_ASSET	In Leg Asset
INLEG_RVL_EXP	In Leg Revaluation Expense
INLEG_RVL_INC	In Leg Revaluation Income
NET_RVL_EXP	Net Revaluation Expense
NET_RVL_INC	Net Revaluation Income
NET_SET_BRIDGE	Net Settlement Bridge
OUTLEG_LIAB	Out Leg Liability
OUTLEG_RVL_EXP	Out Leg Revaluation Expense
OUTLEG_RVL_INC	Out Leg Revaluation Income
TRMN_EXP	Termination Expense
TRMN_INC	Termination Income
TRMN_GAIN_DEF	Termination Gain Deferral Account
TRMN_LOSS_DEF	Termination Loss Deferral Account
Component_REC	Receivable
Component_PAY	Payable
Component_INC	Realized Income
Component_EXP	Realized Expense
Component_INC_UNRLZ	Unrealized Income
Component_EXP_UNRLZ	Unrealized Expense
TRMN_INC_UNRLZ	Unrealized termination income
TRMN_EXP_UNRLZ	Unrealized termination expense
NET_INT_INC	Net interest income
NET_INT_EXP	Net interest expense
NET_INT_RIA	Netted interest Received in advance
NET_INT_PIA	Netted interest paid in advance
NET_INT_INC_UNRLZ	Unrealized Net interest Income
NET_INT_EXP_UNRLZ	Unrealized Net interest Expense