A.4.5 DRVL: Contract Revaluation

Table A-8 Accounting Entries

Accounting Role	Amount Tag	Dr./Cr.
CONT_FAIR_VAL	CUR_INRVL_PAY	CREDIT
INLEG_RVL_EXP	CUR_INRVL_PAY	DEBIT
CONT_FAIR_VAL	CUR_INRVL_REC	DEBIT
INLEG_RVL_INC	CUR_INRVL_REC	CREDIT
CONT_FAIR_VAL	CUR_NETRVL_INC	CREDIT
NET_RVL_EXP	CUR_NETRVL_EXP	DEBIT
CONT_FAIR_VAL	CUR_NETRVL_INC	DEBIT
NET_RVL_INC	CUR_NETRVL_INC	CREDIT
CONT_FAIR_VAL	CUR_OUTRVL_PAY	CREDIT
OUTLEG_RVL_EXP	CUR_OUTRVL_PAY	DEBIT
CONT_FAIR_VAL	CUR_OUTRVL_REC	DEBIT
OUTLEG_RVL_INC	CUR_OUTRVL_REC	CREDIT
CONT_FAIR_VAL	PRV_INRVL_PAY	DEBIT
INLEG_RVL_EXP	PRV_INRVL_PAY	CREDIT
CONT_FAIR_VAL	PRV_INRVL_REC	CREDIT
INLEG_RVL_INC	PRV_INRVL_REC	DEBIT
CONT_FAIR_VAL	PRV_NETRVL_EXP	DEBIT
NET_RVL_EXP	PRV_NETRVL_EXP	CREDIT
CONT_FAIR_VAL	PRV_NETRVL_INC	CREDIT
NET_RVL_INC	PRV_NETRVL_INC	DEBIT
CONT_FAIR_VAL	PRV_OUTRVL_PAY	DEBIT
OUTLEG_RVL_EXP	PRV_OUTRVL_PAY	CREDIT
CONT_FAIR_VAL	PRV_OUTRVL_REC	CREDIT
OUTLEG_RVL_INC	PRV_OUTRVL_REC	DEBIT