Accounting Roles

Sample Accounting Roles

In this section we have provided two separate lists of sample accounting roles. List I contains accounting roles that can be set up for a Portfolio type of product. List II contains samples of accounting roles that are applicable for a Customer buy/sell type of product.

Table B-4 List I – Acct Roles for a Portfolio Type of Product

Accounting Role	Description
SEC DISC TBACRD	Security Deal Discount to be Accrued GL
SEC PREM TBACRD	Security Deal Premium to be Accrued GL
SEC FWDEXP OFST	Security Forward Deal Loss Offset GL
SEC FWDINC OFST	Security Forward Deal Profit Offset GL
SE_FL_INT_RCPY	SE_FL_INT-Receivable/Payable
SE_FL_INT_RAPA	SE_FL_INT- Recd in Adv/Paid in Adv
SEC ASSET GL	Securities Portfolio Asset GL
SEC BRIDGE GL	Securities Bridge GL - Settlement
SEC LIABILTY GL	Securities Portfolio Liability GL
SE_FX_INT_IC	SE_FX_INT - Income – Cum
SE_FX_INT_IX	SE_FX_INT - Income – Ex
SE_FX_INT_AJI	SE_FX_INT-Previous Period Adj Inc
SE_FX_INT_RCPY	SE_FX_INT - Receivable/Payable
SE_FX_INT_RAPA	SE_FX_INT- Recd in Adv/Paid in Adv
SEC RLZD LOSS	Security Trading Realized Loss GL
SEC RLZD PROFIT	Security Trading Realized Profit GL
SEC RDPREM RECV	Security Redemption Premium Receivable
SEC RDPREM ERND	Security Redemption Premium Earned GL
MTM_ASS	Security Positions MTM Reval Asset
MTM_LBY	Security Positions MTM Reval Liability
MTM_EXP	Security Positions MTM Reval Expense
MTM_INC	Security Positions MTM Reval Income
SEC COUPON RECV	Securities Coupon Receivable GL
SEC COUPON PAY	Securities Coupon Payable GL
SEC BRIDGE-S	Securities Bridge - Sale
SEC BRIDGE - PUR	Securities Bridge – Purchase
DEAL_PREMIUM	Deal Premium
DEAL_DISCOUNT	Deal Discount
DEAL INTEREST-BOUGHT	Deal interest bought
ACCRUAL OF PREM EXP – MEMO	Accrual of Premium Expense - Memo
ACCRUAL OF DISCT INC – MEMO	Accrual of Premium Income - Memo
ACCRUAL OF INT. INC - MEMO	Accrual of Interest Income - Memo
INTCOMP_OFF	Purchase Interest Offset GL, created for each interest component to indicate routing of purchase interest.
INTCOMP_PUADJ	Difference between Sold Interest and the Interest Accrued. In the first coupon after purchase, this tag will be equal to Purchase Interest. In subsequent coupons, this tag will have a value of 0, as the Sold Interest would be equal to Interest Accrued
LOCOM_REVAL_INC	Profit on LOCOM revaluation if LOCOM basis is ‘Acquisition Cost’
LOCOM_REVAL_ASS	Corresponding asset for LOCOM revaluation on ‘Acquisition Cost’ basis
SEC PREM EARNED	Premium Earned
SEC PREM TBACRD	Premium to be Accrued
SEC INT ADJ	EIM Adjustment Receivable for Par deals
SEC BRIDGE GL	EIM Adjustment Income for Par deals
SEC DISC TBACRD	Discount to be Accrued
SEC DISC EARNED	Discount Earned

Note:

You should not use the memo GLs if you accrue premium/discount directly into your income/ expense GLs. Similarly, you should not use DEAL_PREMIUM, DEAL_DISCOUNT and DEAL INTEREST-BOUGHT, GLs in a product, which is using SEC DISC TBACRD and SEC PREM TBACRD.

Table B-5 List 2 – Accounting Roles for a Customer Buy/Sell Type of Product

Accounting Role	Description
CS_REG_INC	Chg Class For Customer Sell
CB_REG_INC	Charge Class For Customer Buy
SEC BRIDGE GL	Securities Bridge GL – Settlement
SEC BRIDGE-SELL	Securities Bridge - Sale
SEC BRIDGE - PUR	Securities Bridge – Purchase
SEC BRIDGE BUY	Securities Bridge – Buy
INTCOMP_BOT	Deal interest bought.

Note:

If you are using the Securities Bridge GL (SEC BRIDGE GL) for settlements you shouldnot be associating the Bridge GLs (SEC BRIDGE-S, SEC BRIDGE – PUR) with the product. However, these roles cannot be made applicable on portfolios with Weighted Average as the Costing Method.

The suffixes stand for:

Table B-6 Customer Buy/Sell Type of Products

RECV	Receivable
RIA	Received in advance
TBACRD	To be accrued
OFST	Offset GL
RCPY	Receivable/Payable
RAPA	Received in advance/Paid in advance
AJI	Adjustment Income
ERND	Earned
ASS	Asset
LBY	Liability

CD Portfolio Product Definition

Table B-7 Accounting Roles

Accounting Role	Description
CD PUF TBACRD	Credit derivative Index deal premium upfront fee to be accrued
CD DUF TBACRD	Credit derivative Index deal discount upfront fee to be accrued
CD UF EARNED	Credit derivative index deal upfront fee earned
CD PUF PAID	Credit derivative index upfront fee paid
CD_MTM_EXP	CDI Positions MTM reval exp
CD_MTM_LBY	CDI Positions MTM reval liability
CD_MTM_ASS	CDI Positions MTM reval asset
CD_MTM_INC	CDI Positions MTM reval income
CD_HLDG_MTM_EXP	CDI holdings MTM reval exp
CD_HLDG_MTM_LBY	CDI holdings MTM reval liability
CD_HLDG_MTM_ASS	CDI holdings MTM reval asset
CD_HLDG_MTM_INC	CDI holdings MTM reval income
CD COUPON RECV	CDI Coupon receivable GL
CD COUPON PAY	CDI Coupon payable GL
CONT. SECSOLD	Contingent Liability - Sec. Sold
CONT. SECBOUGHT	Contingent Asset - Sec. Bought
CONT. SELOFFSET	Contingent Offset - Sec. Sold
CONT. BUYOFFSET	Contingent Offset - Sec. Bought
CD COMP LOSS	CD Event compensation expense
CD COMP INC	CD Event compensation income
UF_DISC_AMT	Upfront fee discount amount
UF_DISC_AMTTFR	Upfront fee discount amount transfer
UF_PREM_AMT	Upfront fee premium amount
UF_PREM_AMTTFR	Upfront fee premium amount transfer

Other than the amount tags defaulted from interest class code definition below is the amount tags used:

Table B-8 Amount Tag

Field	Description
UF_DISC_ACCR	Upfront fee discount earned accrual amount
UF_PREM_ACCR	Upfront fee premium paid accrual amount
MTM_EXP	Sec. positions MTM reval expense
MTM_EXP_PY	Sec. positions MTM reval expense previous year
MTM_INC	Sec. positions MTM reval income
MTM_INC_PY	Sec. positions MTM reval income previous year
UF_DISC_UNACCR	Upfront fee discount unaccrued
UF_PREM_UNACCR	Upfront fee premium unaccrued
REALIZED_LOSS	Realized loss
REALIZED_PROFIT	Realized profit

Securities Advices

Table B-9 Securities Advice table

Advice Code	Advice Description	SWIFT Equivalent	Sender of Message	Receiver of Message
TRADE CONF AFFM	Trade Confirmation Affirmation	MT 517	Trade Instructing Party	Trade Executing Party
-	-	-	Buyer	-
-	-	-	Buyer	Trade Counterparty
MKT TRADE CONF	Market-Side Trade Confirmation	MT 518	Trade Executing Party	Trade Counterparty
RECV SEC FREE	Receive Free	MT 520/MT540	Custody/Portfolio Customer	Custodian
-	-	-	Custodian	Safekeeping Location
DLVR SEC FREE	Deliver Free	MT 522/MT542	Custody/Portfolio Customer	Custodian
-	-		Custodian	Safekeeping Location
DLVR SEC APMT	Deliver Against Payment	MT 523/MT543	Custody/Portfolio Customer	Custodian
-	-	-	Custodian	Safekeeping Location
RECV SEC APMT	Received against payment	MT 521/ MT 541	Custody/Portfolio Customer	Custodian
-	-	-	Custodian	Safekeeping Location
RECV FREE CONF	Receive Free Confirmation	MT 530	Safekeeping Location	Custodian
-	-	-	Custodian	Custody/Portfolio Customer
RECV APMT CONF	Receive Against Payment Confirmation	MT 531	Safekeeping Location	Custodian
-	-	-	Custodian	Custody/Portfolio Customer
DLVR FREE CONF	Deliver Free Confirmation	MT 532	Safekeeping Location	Custodian
-	-	-	Custodian	Custody/Portfolio Customer
DLVR FREE APMT	Deliver Against Payment Confirmation	MT 533	Safekeeping Location	Custodian
-	-	-	Custodian	Custody/Portfolio Customer
NOTICE OF RGHTS	Notice of Rights	MT 550	Custodian	Custody/Portfolio Customer
NOTICE OF EVENT	Notice of Event	MT 551	Custodian	Custody/Portfolio Customer
MONY INCOME ADV	Advice of Money Income	MT 554	Custodian	Custody/Portfolio Customer
SEC INCOME ADV	Advice of Income in the Form of Securities	MT 555	Custodian	Custody/Portfolio Customer
SEC REDMPTN ADV	Advice of Redemption	MT 556	Custodian	Custody/Portfolio Customer
REQST FOR STMT	Request for Statement	MT 570	Custody/Portfolio Customer	Custodian
-	-	-	Custodian	Safekeeping Location
SEC HLD STATMNT	Statement of Holdings	MT 571	Custodian	Portfolio Customer
-	-	-	Safekeeping Location	Custodian
SEC TXN STATMNT	Statement of Transactions	MT 572	Custodian	Portfolio Customer
-	-	-	Safekeeping Location	Custodian
PNDING TXN STMT	Statement of Pending Transactions	MT 573	Custodian	Portfolio Customer
-	-	-	Safekeeping Location	Custodian

In the subsequent sections we have defined suggested accounting entries and advices for each of the events in the life-cycle of an SS deal. Samples of accounting entries, advices, and events have been given for two different types of SS deals. They are:

SS deal with a Portfolio type of product – Bank Portfolio
SS deal with a Customer Buy/Sell type of products

SS Deal with a Portfolio Type Of Product: Bank Portfolio

The preferences set up for a Bank Portfolio type of products are as follows:

The costing method used for this product is Weighted Average.
The accounting basis is Non Accrual.
Monthly accrual frequency has been used for components like premium, discount, forward profit or loss.
The revaluation process used is MTM (Marked to Market).
Market Price is used for limit tracking purposes.

SPLP: Security Purchase from Long Position

Table B-10 SPLP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Debit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Credit
SEC ASSET GL	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Credit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Debit
SEC BRIDGE GL	FWD_DEAL_LOSS	Credit
SEC FWDEXP OFST	FWD_DEAL_LOSS	Debit
SEC BRIDGE GL	FWD_DEAL_PROFIT	Debit
SEC FWDINC OFST	FWD_DEAL_PROFIT	Credit
SEC BRIDGE GL	SE_FL_INT_PUCM	Credit
SE_FL_INT_RCPY	SE_FL_INT_PUCM	Debit
SEC BRIDGE GL	SE_FL_INT_PUEX	Debit
SE_FL_INT_RAPA	SE_FL_INT_PUEX	Credit
SEC BRIDGE GL	SE_FL_INT_N_PUEX	Credit
SE_FL_INT_N_RAPA	SE_FL_INT_N_PUEX	Debit
SEC BRIDGE GL	SE_FX_INT_PUCM	Credit
SE_FX_INT_RCPY	SE_FX_INT_PUCM	Debit
SEC BRIDGE GL	SE_FL_INT_N_PUCM	Debit
SE_FL_INT_N_RCPY	SE_FL_INT_N_PUCM	Credit
SEC BRIDGE GL	SE_FX_INT_PUEX	Debit
SE_FX_INT_RAPA	SE_FX_INT_PUEX	Credit
SEC BRIDGE GL	SE_FL_INT_N_PUEX	Credit
SE_FL_INT_N_RAPA	SE_FL_INT_N_PUEX	Debit
SEC PREM TBACRD	BROK_PREM	Debit
SEC BRIDGE GL	BROK_PREM	Credit
SEC BRIDGE GL	DR_CHG_DISC	Debit
SEC DISC TBACRD	CR_CHG_PREM	Debit
SEC BRIDGE GL	CR_CHG_PREM	Credit

Given below are the sample accounting entries that will be posted if you use the alternative accounting roles for this event:

Table B-11 Sample Accounting Entries

AccountingRole	Standard/Alternative	Amount Tags	Standard/Alternative	Debit/Credit Indicator
Sec Asset GL	Standard	DEAL_NOMINALAMT	Standard	Debit
Sec Bridge - Pur	Alternative	DEAL_NOMINALAMT	Standard	Credit
Deal Premium	Alternative	DEAL_PREMIUMAMT	Standard	Debit
Sec Bridge - Pur	Alternative	DEAL_PREMIUMAMT	Standard	Credit
Sec Bridge - Pur	Alternative	DEAL_DISCNT_AMT	Standard	Debit
Deal Discount	Alternative	DEAL_DISCNT_AMT	Standard	Credit
Deal Interest-Bought	Alternative	INTCOMP_PUCM	Standard	Debit
Sec Bridge - Pur	Alternative	INTCOMP_PUCM	Standard	Credit

Advices

No Advices allowed for this event

SSLP: Security Sale from Long Position

Table B-12 SSLP Accounting Entries

Accounting Entries	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	ACCRUED_RDPREM	Debit
SEC RDPREM RECV	ACCRUED_RDPREM	Credit
SEC ASSET GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	FWD_DEAL_LOSS	Credit
SEC FWDEXP OFST	FWD_DEAL_LOSS	Debit
SEC BRIDGE GL	FWD_DEAL_PROFIT	Debit
SEC FWDINC OFST	FWD_DEAL_PROFIT	Credit
SEC BRIDGE GL	REALIZED_LOSS	Credit
SEC RLZD LOSS	REALIZED_LOSS	Debit
SEC BRIDGE GL	REALIZED_PROFIT	Debit
SEC RLZD PROFIT	REALIZED_PROFIT	Credit
SEC ASSET GL	RGHT_INTR_VALUE	Debit
SEC BRIDGE GL	RGHT_INTR_VALUE	Credit
SEC BRIDGE GL	SE_FL_INT_SOCM	Debit
SE_FL_INT_RCPY	SE_FL_INT_SOCM	Credit
SEC BRIDGE GL	SE_FL_INT_N_SOCM	Credit
SE_FL_INT_N_RCPY	SE_FL_INT_N_SOCM	Debit
SEC BRIDGE GL	SE_FL_INT_SOEX	Credit
SE_FL_INT_RAPA	SE_FL_INT_SOEX	Debit
SEC BRIDGE GL	SE_FL_INT_N_SOEX	Debit
SE_FL_INT_N_RAPA	SE_FL_INT_N_SOEX	Credit
SEC BRIDGE GL	SE_FX_INT_SOCM	Debit
SE_FX_INT_RCPY	SE_FX_INT_SOCM	Credit
SEC BRIDGE GL	SE_FX_INT_N_SOCM	Credit
SE_FX_INT_N_RCPY	SE_FX_INT_N_SOCM	Debit
SEC BRIDGE GL	SE_FX_INT_SOEX	Credit
SE_FX_INT_RAPA	SE_FX_INT_SOEX	Debit
SEC BRIDGE GL	SE_FX_INT_N_SOCM	Credit
SE_FX_INT_N_RCPY	SE_FX_INT_N_SOCM	Debit
SEC BRIDGE GL	UNACCRD_DISCNT	Credit
SEC DISC TBACRD	UNACCRD_DISCNT	Debit
SEC BRIDGE GL	UNACCRD_PREMIUM	Debit
SEC PREM TBACRD	UNACCRD_PREMIUM	Credit
SEC ASSET GL	WARR_INTR_VALUE	Debit
SEC BRIDGE GL	WARR_INTR_VALUE	Credit
SEC BRIDGE GL	SE_FX_INT_N_SOEX	Debit
SE_FX_INT_N_RAPA	SE_FX_INT_N_SOEX	Credit
SEC BRIDGE GL	ACCRUED_INT_ADJ	Debit
SEC INT ADJ	ACCRUED_INT_ADJ	Credit

Given below are the sample accounting entries that will be posted if you use the alternative accounting roles for this event:

Table B-13 SSLP (Sale)

Accounting Roles	Standard/ Alternative	Amount Tags	Standard/ Alternative	Dr. /Cr. Indicator
Premium Accrued	Standard	SEC_PREM_TOTALACCR	Alternative	Debit
Deal Premium	Alternative	SEC_PREM_TOTALACCR	Alternative	Credit
Sec Bridge-S	Alternative	UNACCRD_PREMIUM	Standard	Debit
Deal Premium	Alternative	UNACCRD_PREMIUM	Standard	Credit
Premium Expense	Standard	SEC_PREM_TOTALACCR	Alternative	Debit
Accrual of Prem Exp - Memo	Alternative	SEC_PREM_TOTALACCR	Alternative	Credit
Deal Discount	Alternative	SEC_DISC_TOTALACCR	Alternative	Debit
Discount Accrued	Standard	SEC_DISC_TOTALACCR	Alternative	Credit
Deal Discount	Alternative	UNACCRD_DISCNT	Standard	Debit
Sec Bridge-S	Alternative	UNACCRD_DISCNT	Standard	Credit
Accrual of Disct Inc - Memo	Alternative	SEC_DISC_TOTALACCR	Alternative	Debit
Discount Income	Standard	SEC_DISC_TOTALACCR	Alternative	Credit
Sec Bridge-S (SEC-BRIDGE-SEL)	Alternative	INTCOMP_PUCMA� This amount tag represents the value of the Bought Interest if any (at the time of Purchase) for the sold securities	Alternative	Debit
Deal Interest-Bought (INTCOMP_BOT)	Alternative	INTCOMP_PUCMA	Alternative	Credit
Sec Bridge-S (SEC-BRIDGE-SEL)	Alternative	INTCOMP_TIAC� This amount tag represents the interest accrual.	Alternative	Debit
Accrual of Int. Rec (RCPY) (INTCOMP_RCPY)	Standard	INTCOMP_TIAC	Alternative	Credit
Accrual of Int. Inc – Memo (INTCOMP_IMEM)	Alternative	INTCOMP_TIAC	Alternative	Debit
Interest Income (INTCOMP_I)	Standard	INTCOMP_TIAC	Alternative	Credit

Total Sold Interest = INT_ PUCMA + INTCOMP_TIAC)(INTCOMP_PUCMA will have value only if the security is bought and sold in the same coupon period)

SPLP (Capitalized Bonds)

In addition to the normal accounting entries you will need to specify the entries to move the purchased interest into offset GL (Sale option) or the Bought Interest GL (Sale and coupon).

Table B-14 SSLP Redemption

Accounting Roles	Standard/ Alternative	Amount Tags	Standard/ Alternative	Dr./Cr. Indicator
Premium Accrued	Standard	SEC_PREM_TOTALACCR	Alternative	Debit
Deal Premium	Alternative	SEC_PREM_TOTALACCR	Alternative	Credit
Premium Expense	Standard	SEC_PREM_TOTALACCR	Alternative	Debit
Accrual of Prem Exp - Memo	Alternative	SEC_PREM_TOTALACCR	Alternative	Credit
Deal Discount	Alternative	SEC_DISC_TOTALACCR	Alternative	Debit
Discount Accrued	Standard	SEC_DISC_TOTALACCR	Alternative	Credit
Accrual of Disct Inc - Memo	Alternative	SEC_DISC_TOTALACCR	Alternative	Debit
Discount Income	Standard	SEC_DISC_TOTALACCR	Alternative	Credit

Note:

If Interest / discount / premium has been accrued during the previous year, the entries will have the amount tags with suffix “_PY” to indicate that they are passed against the Previous Year Adjustment GL. During accounting, for the amount tags with suffix “_PY”, accounting entries are passed against the Previous Year Adjustment GL, maintained in the Chart of Accounts.

Table B-15 Accounting Entries table

Accounting Role	Amount Tag	Debit / Credit Indicator
For Interest	-	-
SEC-BRIDGE-SEL (Security Bridge GL – SALE)	INTCOMP_PUCMA (Purchase Interest)	Debit
INTCOMP_BOT (Deal Purchase Interest)	INTCOMP_PUCMA (Purchase Interest)	Credit
SEC-BRIDGE-SEL (Security Bridge GL – SALE)	INTCOMP_TIAC (Interest Accrued)	Debit
INTCOMP_RCPY (Interest Receivable / Payable)	INTCOMP_TIAC (Interest Accrued)	Credit
INTCOMP_IMEM (Interest Income – Memo)	INTCOMP_TIAC (Interest Accrued)	Debit
INTCOMP_I (Interest Income)	INTCOMP_TIAC (Interest Accrued)	Credit
For Discount	-	-
DEAL_DISCOUNT (Deal Discount GL)	UNACCRD_DISCNT	Debit
SEC BRIDGE GL (Securities Bridge GL – Settlement)	UNACCRD_DISCNT (Unaccrued Discount Amount)	Credit
DEAL_DISCOUNT (Deal Discount GL)	SEC_DISC_TOTACCR (Total Discount Accrued on Sold Units)	Debit
SEC DISC TBACRD (Sec. Deal Discount To Be Accrued GL)	SEC_DISC_TOTACCR (Total Discount Accrued on Sold Units)	Credit
ACCR_DIS_IN_MEM (Accrual of Discount Income-Memo GL)	SEC_DISC_TOTACCR (Total Discount Accrued on Sold Units)	Debit
SEC DISC EARNED (Sec. Discount Earned Income GL)	SEC_DISC_TOTACCR (Total Discount Accrued on Sold Units)	Credit
For Premium	-	-
SEC BRIDGE GL (Securities Bridge GL – Settlement)	UNACCRD_PREMIUM (Unaccrued Premium Amount)	Debit
DEAL_PREMIUM (Deal Premium GL)	UNACCRD_PREMIUM (Unaccrued Premium Amount)	Credit
SEC PREM TBACRD (Sec. Deal Premium To Be Accrued GL)	SEC_PREM_TOTACCR (Total Premium Accrued on Sold Units)	Debit
DEAL_PREMIUM (Deal Premium GL)	SEC_PREM_TOTACCR (Total Premium Accrued on Sold Units)	Credit
SEC PREM PAID (Sec. Premium Paid Expense GL)	SEC_PREM_TOTACCR (Total Premium Accrued on Sold Units)	Debit
ACCR_PRM_XP_MEM (Accrual of Premium Expense-Memo GL)	SEC_PREM_TOTACCR (Total Premium Accrued on Sold Units)	Credit

When Wipe Deal Purchase Interest is set to Sale, the accounting entries pertaining to purchase Interest are as follows:

Table B-16 Accounting Entries table

Accounting Role and Description	Amount Tag and Description	Debit/Credit Indicator
SEC-BRIDGE-SEL (Security Bridge GL – SALE)	INTCOMP_PUCMA (Sold Interest – Interest Accrued)	Debit
INTCOMP_BOT (Deal Purchase Interest)	INTCOMP_PUCMA (also = Purchased Interest)	Credit
INTCOMP_TIAC (Interest Accrued)	INTCOMP_TIAC (Interest Accrued)	Debit
INTCOMP_RCPY (Interest Receivable / Payable)	INTCOMP_TIAC (Interest Accrued)	Credit
INTCOMP_IMEM	INTCOMP_TIAC (Interest Accrued)	Debit
INTCOMP_I	INTCOMP_TIAC - Interest Accrued	Credit

Advices

No Advices allowed for this event.

SPSP: Security Purchase from Short Position

Table B-17 SPSP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Debit
SEC LIABILTY GL	DEAL_DISCNT_AMT	Credit
SEC BRIDGE GL	DEAL_NOMINALAMT	Credit
SEC LIABILTY GL	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Credit
SEC LIABILTY GL	DEAL_PREMIUMAMT	Debit
SEC BRIDGE GL	FWD_DEAL_LOSS	Credit
SEC LIABILTY GL	FWD_DEAL_LOSS	Debit
SEC BRIDGE GL	FWD_DEAL_PROFIT	Debit
SEC LIABILTY GL	FWD_DEAL_PROFIT	Credit
SEC RLZD LOSS	REALIZED_LOSS	Debit
SEC BRIDGE GL	REALIZED_PROFIT	Debit
SEC RLZD PROFIT	REALIZED_PROFIT	Credit
SEC BRIDGE GL	RGHT_INTR_VALUE	Debit
SEC LIABILTY GL	RGHT_INTR_VALUE	Credit
SEC BRIDGE GL	SE_FL_INT_PUCM	Credit
SE_FL_INT_RCPY	SE_FL_INT_PUCM	Debit
SEC BRIDGE GL	SE_FL_INT_N_PUCM	Debit
SE_FL_INT_N_RCPY	SE_FL_INT_N_PUCM	Credit
SEC BRIDGE GL	SE_FL_INT_PUEX	Debit
SE_FL_INT_RAPA	SE_FL_INT_PUEX	Credit
SEC BRIDGE GL	SE_FL_INT_N_PUEX	Credit
SE_FL_INT_N_RCPY	SE_FL_INT_N_PUCM	Credit
SEC BRIDGE GL	SE_FX_INT_PUCM	Credit
SE_FX_INT_RCPY	SE_FX_INT_PUCM	Debit
SEC BRIDGE GL	SE_FX_INT_N_PUCM	Debit
SE_FX_INT_N_RCPY	SE_FX_INT_N_PUCM	Credit
SEC BRIDGE GL	SE_FX_INT_PUEX	Debit
SEC BRIDGE GL	SE_FL_INT_N_PUEX	Credit
SE_FL_INT_N_RAPA	SE_FL_INT_N_PUEX	Debit
SE_FX_INT_RAPA	SE_FX_INT_PUEX	Credit
SEC BRIDGE GL	UNACCRD_DISCNT	Debit
SEC LIABILTY GL	UNACCRD_DISCNT	Credit
SEC BRIDGE GL	UNACCRD_PREMIUM	Credit
SEC LIABILTY GL	UNACCRD_PREMIUM	Debit
SEC BRIDGE GL	WARR_INTR_VALUE	Debit
SEC LIABILTY GL	WARR_INTR_VALUE	Credit

Advices

No advices allowed for this event.

CPTR: Coupon Transfer

Table B-18 CPTR Accounting entries

Accounting Role	Amount tag	Dr/Cr
Coupon Pay	TFR_AMOUNT	Dr
Customer_AC	TFR_AMOUNT_EQ	Cr

SSSP: Security Sale from Short Position

Table B-19 SSSP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Credit
SEC LIABILTY GL	DEAL_DISCNT_AMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
SEC LIABILTY GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Debit
SEC LIABILTY GL	DEAL_PREMIUMAMT	Credit
SEC BRIDGE GL	FWD_DEAL_LOSS	Credit
SEC LIABILTY GL	FWD_DEAL_LOSS	Debit
SEC BRIDGE GL	FWD_DEAL_PROFIT	Debit
SEC LIABILTY GL	FWD_DEAL_PROFIT	Credit
SEC BRIDGE GL	SE_FL_INT_SOCM	Debit
SE_FL_INT_RCPY	SE_FL_INT_SOCM	Credit
SEC BRIDGE GL	SE_FL_INT_N_SOCM	Credit
SE_FL_INT_N_RCPY	SE_FL_INT_N_SOCM	Debit
SEC BRIDGE GL	SE_FL_INT_SOEX	Credit
SE_FL_INT_RAPA	SE_FL_INT_SOEX	Debit
SEC BRIDGE GL	SE_FL_INT_N_SOCM	Credit
SE_FL_INT_N_RAPA	SE_FL_INT_N_SOEX	Debit
SEC BRIDGE GL	SE_FX_INT_SOCM	Debit
SE_FX_INT_RCPY	SE_FX_INT_SOCM	Credit
SEC BRIDGE GL	SE_FX_INT_N_SOCM	Credit
SE_FX_INT_N_RCPY	SE_FX_INT_N_SOCM	Debit
SEC BRIDGE GL	SE_FX_INT_SOEX	Credit
SE_FX_INT_RAPA	SE_FX_INT_SOEX	Debit
SEC BRIDGE GL	SE_FX_INT_N_SOEX	Debit
SE_FX_INT_N_RAPA	SE_FX_INT_N_SOEX	Credit
SEC DISC TBACRD	BROK_DISC	Debit
SEC BRIDGE GL	BROK_DISC	Credit
SEC BRIDGE GL	DR_CHG_DISC	Debit
SEC PREM TBACRD	DR_CHG_DISC	Credit
SEC DISC TBACRD	CR_CHG_PREM	Debit
SEC BRIDGE GL	CR_CHG_PREM	Credit

Advices

No advices allowed for this event.

FACR: Security Forward Deal P & L Accrual

Table B-20 FACR Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC FWD LOSS	FWD_DEALEXP_ACR	Debit
SEC FWDEXP OFST	FWD_DEALEXP_ACR	Credit
SEC FWD PROFIT	FWD_DEALINC_ACR	Credit
SEC FWDINC OFST	FWD_DEALINC_ACR	Debit

Advices

No advices allowed for this event.

ACRD: Accrual of Security Discount Earned

Table B-21 ACRD Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC DISC EARNED	SEC_DISC_ACCR	Credit
SEC DISC TBACRD	SEC_DISC_ACCR	Debit

The below amount tags are added at ACRD events to avoid posting negative entries in Accrual of Discounted amounts.

Table B-22 ACRP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC DISC PAID	SEC_DISC_ACCR_E	Debit
SEC DISC TBACRD	SEC_DISC_ACCR_E	Credit
SEC DISC PAID	SEC_DISC_ACCR_I	Credit
SEC DISC TBACRD	SEC_DISC_ACCR_I	Debit

When the system triggers an expense tag at the ACRD event, the system posts an Income tag on reversal of the accrual since the amount becomes positive after reversal.

When the system triggers an income tag at the ACRD event, the system posts an expense tag on reversal of the accrual since the amount becomes negative after reversal.

Given below is the sample accounting entries posted if you use the alternative accounting roles for this event:

Accounting Entries

Table B-23 Accounting Entries

Accounting Roles	Standard/Alternative	Amount Tags	Standard/Alternative	Dr./Cr.Indicator
* Discount Accrued * (Discount TBACRD can be us	Standard	SEC_DISC_ACCR	Standard	Debit
Accrual of Disct Inc – Memo	Alternative	SEC_DISC_ACCR	Standard	Credit

Advices

No advices allowed for this event.

ACRP: Accrual of Security Premium Paid

Table B-24 ACRP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC PREM PAID	SEC_PREM_ACCR	Debit
SEC PREM TBACRD	SEC_PREM_ACCR	Credit

The below amount tags are added at ACRP events to avoid posting negative entries in Accrual of Premium amounts.

Table B-25 ACRP Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC PREM PAID	SEC_PREM_ACCR_E	Debit
SEC PREM TBACRD	SEC_PREM_ACCR_E	Credit
SEC PREM TBACRD	SEC_PREM_ACCR_I	Debit
SEC PREM EARNED	SEC_PREM_ACCR_I	Credit

When the system triggers an expense tag at the ACRP event, the system posts an Income tag on reversal of the accrual since the amount becomes positive after reversal.

When the system triggers an income tag at the ACRP event, the system posts an Expense tag on reversal of the accrual since the amount becomes negative after reversal.

Given below is the sample accounting entries posted if you use the alternative accounting roles for this event:

Table B-26 Accounting Roles

Accounting Roles	Standard/Alternative	Amount Tags	Standard/Alternative	Dr./Cr.Indicator
Accrual of Prem Exp - Memo	Alternative	SEC_PREM_ACCR	Standard	Debit
* Premium Accrued * (Premium TBACRD can be used)	Standard	SEC_PREM_ACCR	Standard	Credit

Accounting Roles

Standard/Alternative

Amount Tags

Standard/Alternative

Dr./Cr.Indicator

Accrual of Prem Exp - Memo

Alternative

SEC_PREM_ACCR

Standard

Debit

* Premium Accrued

* (Premium TBACRD can be used)

Standard

SEC_PREM_ACCR

Standard

Credit

Advices

No advices allowed for this event.

ACRR: Accrual of Redemption Premium Earned

Table B-27 ACRR Accounting Entries

Accounting Role	Amount tag	Dr/Cr. Indicator
SEC RDPREM ERND	SEC_RDPREM_ACCR	Credit
SEC RDPREM RECV	SEC_RDPREM_ACCR	Debit

Advices

No advices allowed for this event.

RCRD : Reversal of Accrual of Weighted Moving Average Amortization of Discount amount

Table B-28 RCRD Accounting Entries

Accounting Role	Amount tag	Dr/Cr. Indicator
SEC DISC PAID	SEC_DISC_ACCR_E	Credit
SEC DISC TBACRD	SEC_DISC_ACCR_E	Debit
SEC DISC TBACRD	SEC_DISC_ACCR_I	Credit
SEC DISC EARNED	SEC_DISC_ACCR_E	Debit
SEC DISC TBACRD	SEC_DISC_ACCR	Credit
SEC DISC EARNED	SEC_DISC_ACCR	Debit

RCRP: Reversal of Accrual of Weighted Moving Average Amortization of Premium amount

Table B-29 RCRP Accounting Entries

Accounting Role	Amount tag	Dr/Cr. Indicator
SEC PREM PAID	SEC_PREM_ACCR	Credit
SEC PREM TBACRD	SEC_PREM_ACCR	Debit
SEC PREM PAID	SEC_PREM_ACCR_E	Credit
SEC PREM TBACRD	SEC_PREM_ACCR_E	Debit
SEC PREM EARNED	SEC_PREM_ACCR_I	Debit
SEC PREM TBACRD	SEC_PREM_ACCR_I	Credit

RACR: Reversal of Securities Redemption Premium Accrual

Table B-30 RACR Accounting Entries

Accounting Role	Amount tag	Dr/Cr. Indicator
SEC RDPREM RECV	SEC_RDPREM_ACCR	Credit
SEC RDPREM ERND	SEC_RDPREM_ACCR	Debit

DVIN: Securities Dividend Initiation

Table B-31 DVIN Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC DIVDND PAY	SEC_CASH_DIVDND	Credit
SEC DIVDND RECV	SEC_CASH_DIVDND	Debit

Advices

Nil

DVCD: Securities Dividend Collection

Table B-32 DVCD Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC DIVDND RECV	SEC_CASH_DIVDND	Credit
SEC SETTLEMENT	SEC_CASH_DIVDND	Debit

Advices

No advices allowed for this event.

DVLQ: Securities Dividend Liquidation

Table B-33 DVLQ Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC DIVDND PAY	SEC_CASH_DIVDND	Debit
SEC SETTLEMENT	SEC_CASH_DIVDND	Credit

Advices

Nil

RGLL: Rights Security Tear-Off Processing

Table B-34 RGLL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
RIGHTS ASSET GL	RGHT_INTR_VALUE	Debit
SEC BRIDGE GL	RGHT_INTR_VALUE	Credit

Advices

No advices allowed for this event.

RGOL: Rights Detachment from Parent Security

Table B-35 Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC ASSET GL	RGHT_INTR_VALUE	Credit
SEC BRIDGE GL	RGHT_INTR_VALUE	Debit

Advices

No advices allowed for this event.

RELL: Exercise of Rights for New Equity

Table B-36 RELL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	SEC BRIDGE GL	Credit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Debit
RIGHTS ASSET GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Debit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Credit
RES SEC. ASSET	RGHT_INTR_VALUE	Debit
RIGHTS ASSET GL	RGHT_INTR_VALUE	Credit

Advices

No advices allowed for this event.

RENL: Rights Security Exercise Processing

Table B-37 RENL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Debit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Credit
RES SEC. ASSET	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Credit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Debit

Advices

No advices allowed for this event.

RXLL: Expiry of Un-Exercised Rights

Table B-38 RXLL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Credit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Debit
RIGHTS ASSET GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Debit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Credit
RIGHTS ASSET GL	RGHT_INTR_VALUE	Credit
SEC RLZD LOSS	RGHT_INTR_VALUE	Debit

Advices

No advices allowed for this event.

WRLL: Warrants Security Tear-Off Processing

Table B-39 WRLL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	WARR_INTR_VALUE	Credit
WARRS ASSET GL	WARR_INTR_VALUE	Debit

Advices

No advices allowed for this event.

WROL: Warrant Detachment from Parent Security

Table B-40 WROL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC ASSET GL	WARR_INTR_VALUE	Credit
SEC BRIDGE GL	WARR_INTR_VALUE	Debit

Advices

No advices allowed for this event.

WELL: Warrants Security Exercise Processing

Table B-41 WELL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Credit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
WARRS ASSET GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Debit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Credit
RES SEC. ASSET	WARR_INTR_VALUE	Debit
WARRS ASSET GL	WARR_INTR_VALUE	Credit

Advices

No advices allowed for this event.

WENL: Exercise of Warrants for New Equity

Table B-42 WENL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Debit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Credit
RES SEC. ASSET	DEAL_NOMINALAMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Credit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Debit

Advices

No advices allowed for this event.

WXLL: Expiry of Un-Exercised Warrants

Table B-43 WXLL Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC BRIDGE GL	DEAL_DISCNT_AMT	Credit
SEC DISC TBACRD	DEAL_DISCNT_AMT	Debit
SEC BRIDGE GL	DEAL_NOMINALAMT	Debit
WARRS ASSET GL	DEAL_NOMINALAMT	Credit
SEC BRIDGE GL	DEAL_PREMIUMAMT	Debit
SEC PREM TBACRD	DEAL_PREMIUMAMT	Credit
SEC RLZD LOSS	WARR_INTR_VALUE	Debit
WARRS ASSET GL	WARRS ASSET GL	Credit

Advices

No advices allowed for this event.

IACR: Securities Coupon Interest Accrual

Table B-44 IACR Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SE_FL_INT_IC	SE_FL_INT_IAC	Credit
SE_FL_INT_RCPY	SE_FL_INT_IAC	Debit
SE_FL_INT_IX	SE_FL_INT_IAX	Credit
SE_FL_INT_RAPA	SE_FL_INT_IAX	Debit
SE_FL_INT N_E	SE_FL_INT N_EA	Debit
SE_FL_INT_N_RCPY	SE_FL_INT_N_EA	Credit
SE_FL_INT_N_EC	SE_FL_INT_N_EAC	Debit
SE_FL_INT_N_RCPY	SE_FL_INT_N_EAC	Credit
SE_FL_INT_N_EX	SE_FL_INT_N_EAX	Debit
SE_FL_INT_N_RAPA	SE_FL_INT_N_EAX	Credit
SE_FL_INT_AJI	SE_FL_INT_JIA	Credit
SE_FL_INT_RCPY	SE_FL_INT_JIA	Debit
SE_FX_INT_IC	SE_FX_INT_IAC	Credit
SE_FX_INT_RCPY	SE_FX_INT_IAC	Debit
SE_FX_INT_IX	SE_FX_INT_IAX	Credit
SE_FX_INT_RAPA	SE_FX_INT_IAX	Debit
SE_FX_INT_AJI	SE_FX_INT_JIA	Credit
SE_FX_INT_RCPY	SE_FX_INT_JIA	Debit

Given below is the sample accounting entries that will be posted if you use the alternativeaccounting roles for this event:

Table B-45 Accounting Entries

Accounting Role	Standard/Alternative	AmountTags	Standard/Alternative	Dr./Cr.Indicator
* Accrual of Int. Rec (RCPY) *(Intcomp_RCPY can be used)	Standard	INTCOMP_IA	Standard	Debit
Accrual of Int. Inc - Memo	Alternative	INTCOMP_IA	Standard	Credit

Advices

No advices allowed for this event.

CPIN: Coupon Initiation

Table B-46 CPIN Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC COUPON PAY	SE_FL_INT_IINI	Credit
SEC COUPON RECV	SE_FL_INT_IINI	Debit
SEC COUPON PAY	SE_FL_INT_N_IINI	Debit
SEC COUPON RECV	SE_FL_INT_N_IINI	Credit
SEC COUPON PAY	SE_FX_INT_IINI	Credit
SEC COUPON RECV	SE_FX_INT_IINI	Debit
SEC COUPON PAY	SE_FX_INT_N_IINI	Debit
SEC COUPON RECV	SE_FX_INT_N_IINI	Credit

Advices

No advices allowed for this event.

CPCD: Coupon Collection

Table B-47 CPCD Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC COUPON RECV	SE_FL_INT_ICOL	Credit
SEC SETTLEMENT	SE_FL_INT_ICOL	Debit
SEC COUPON RECV	SE_FL_INT_N_ICOL	Debit
SEC SETTLEMENT	SE_FL_INT_N_ICOL	Credit
SEC COUPON RECV	SE_FX_INT_ICOL	Credit
SEC SETTLEMENT	SE_FX_INT_ICOL	Debit
SEC COUPON RECV	SE_FX_INT_N_ICOL	Debit
SEC SETTLEMENT	SE_FX_INT_N_ICOL	Credit

Advices

No advices allowed for this event.

CPLQ: Coupon Liquidation

Table B-48 CPLQ Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC COUPON PAY	SE_FL_INT_ILIQ	Debit
SE_FL_INT_RCPY	SE_FL_INT_ILIQ	Credit
SEC COUPON PAY	SE_FL_INT_N_ILIQ	Credit
SE_FL_INT_N_RCPY	SE_FL_INT_N_ILIQ	Debit
SEC COUPON PAY	SE_FX_INT_ILIQ	Debit
SE_FX_INT_RCPY	SE_FX_INT_ILIQ	Credit
SEC COUPON PAY	SE_FX_INT_N_ILIQ	Credit
SE_FX_INT_N_RCPY	SE_FX_INT_N_ILIQ	Debit

Given below is the sample accounting entries that will be posted if you use the alternative accounting roles for this event:

Table B-49 Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC COUPON PAY	SE_FX_INT_ILIQ	Debit
SE_FX_INT_RCPY	SE_FX_INT_ILIQ	Credit
SE_FX_INT_IMEM	SE_FX_INT_TIAC	Debit
SE_FX_INT_I	SE_FX_INT_TIAC	Credit
SE_FX_INT_RCPY	SE_FX_INT_PUCMA	Debit
SE_FX_INT_BOT	SE_FX_INT_PUCMA	Credit

You will need to maintain the following accounting entry set-up when a securities contract is liquidated with previous year adjustment option.

Table B-50 Accounting Entries

Debit/Credit Indicator	Accounting Role	Amount Tag
Debit	SEC COUPON PAY - Securities Coupon Payable GL	INTCOMP_PUCMA - Purchase Interest
Credit	INTCOMP_BOT - Deal Purchase Interest	INTCOMP_PUCMA - Purchase Interest
Debit	SEC COUPON PAY - Securities Coupon Payable GL	INTCOMP_TIAC - Interest Accrued
Credit	INTCOMP_RCPY - Interest Receivable / Payable.	INTCOMP_TIAC - Interest Accrued
Debit	INTCOMP_IMEM - Interest Income – Memo	INTCOMP_TIAC - Interest Accrued
Credit	INTCOMP_I - Interest Income	INTCOMP_TIAC - Interest Accrued

Note:

If Interest / discount / premium has been accrued during the previous year, the entries will have the amount tags with suffix “_PY” to indicate that they are passed against the Previous Year Adjustment GL. During accounting, for the amount tags with suffix “_PY”, counting entries are passed against the Previous Year Adjustment GL, maintained in the Chart of Accounts. ac-

Table B-51 Accounting Entries

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC COUPON PAY - Securities Coupon Payable GL	INTCOMP_PUCMA - Coupon Amount – Interest Accrued	Debit
INTCOMP_OFF- Purchase Interest Offset GL	INTCOMP_PUCMA - Coupon Amount – Interest Accrued	Credit
SEC COUPON PAY - Securities Coupon Payable GL	INTCOMP_TIAC - Interest Accrued	Debit
INTCOMP_RCPY - Interest Receivable / Payable	INTCOMP_TIAC - Interest Accrued	Credit
INTCOMP_IMEM - Interest Income – Memo GL	INTCOMP_TIAC_PY - Interest Accrued (Previous Year’s contribution)	Debit
INTCOMP_I - Interest Income	INTCOMP_TIAC_PY - Interest Accrued (Previous Year’s contribution)	Credit
INTCOMP_IMEM - Interest Income – Memo GL	INTCOMP_TIAC_CY - Interest Accrued (Current Year’s contribution)	Debit
INTCOMP_I - Interest Income	INTCOMP_TIAC_CY - Interest Accrued (Current Year’s contribution)	Credit

When Wipe Deal Purchase Interest is set to Sale, the accounting entries pertaining to Purchase Interest are as follows:

Table B-52 Accounting Entries

Accounting Role and Description	Amount Tag Description	Dr./Cr. Indicator
SEC COUPON PAY - SE Coupon Payable GL	INTCOMP_PUCMA - Purchased Interest	Debit
INTCOMP_BOT - Deal Purchase Interest	INTCOMP_PUCMA	Credit
SEC COUPON PAY - SE Coupon Payable GL	INTCOMP_TIAC - Interest Accrued – Cum	Debit
INTCOMP_RCPY - Interest Receivable / Payable	INTCOMP_TIAC	Credit
INTCOMP_IMEM - Interest Income – Memo	INTCOMP_TIAC - Interest Accrued	Debit
INTCOMP_I - Interest Income	INTCOMP_TIAC	Credit

Advices

Nil

BRVL: Securities Revaluation of Positions/Deals

(For Realized Revaluation, the amount tags should be replaced with the equivalent tags for Realized Revaluation)

Table B-53 BRVL Accounting Entries

Accounting Role	Amount Tag Description	Dr./Cr. Indicator
LOCOM_REVAL_EXP	LOCOM_REVAL_EXP	Debit
LOCOM_REVAL_LBY	LOCOM_REVAL_EXP	Credit
MTM_EXP	MTM_EXP	Debit
MTM_LBY	MTM_EXP	Credit
MTM_ASS	MTM_INC	Debit
MTM_INC	MTM_INC	Credit

If you have chosen Deal level revaluation the following entries are passed:

Table B-54 Accounting Entries

Accounting Role and Description	Amount Tag Description	Dr./Cr. Indicator
MTM_EXP - Expense GL for Revaluation (MTM Method)	MTM_EXP - Revaluation Expense (MTM Method).	Debit
MTM_LBY - Liability GL for Revaluation (MTM Method).	MTM_EXP - Revaluation Expense (MTM Method).	Credit
MTM_ASS - Asset GL for Revaluation (MTM Method).	MTM_INC - Revaluation Income (MTM Method).	Debit
MTM_INC - Income GL for Revaluation (MTM Method).	MTM_INC - Revaluation Income (MTM Method).	Credit
LOCOM_REVAL_EXP - Expense GL for Revaluation (LOCOM Method).	LOCOM_REVAL_EXP - Revaluation Expense (LOCOM Method).	Debit
LOCOM_REVAL_LBY - Liability GL for Revaluation (LOCOM Method).	LOCOM_REVAL_EXP - Revaluation Expense (LOCOM Method).	Credit

Advices

No advices allowed for this event.

SS deal with a Customer Buy/Sell type of product

RRVL: Reversal of Position and Deal level Revaluation. These entries can be set up for any kind of portfolio costing method and they apply to both deal and position level revaluation.

Table B-55 RRVL Accounting Entries

Accounting Role and Description	Amount Tag Description	Dr./Cr. Indicator
MTMINCOME	MTM_INC	Debit
SECURITYASSET	MTM_INC	Credit

These are the entries passed during reversal of revaluation at BOD on the next working day. If the next working day happens to be the first working day of the new financial year the entries passed are:

Table B-56 Accounting Entries

Accounting Role and Description	Amount Tag Description	Dr./Cr. Indicator
Prev year adj GL –1	MTM_INC_PY	Debit
SECURITYASSET	MTM_INC_PY	Credit

Where Prev year adj GL –1 is the previous year adjustment GL maintained in the Chart of Accounts for the GL head MTM_INC.

Table B-57 YACR: Yield Accruals for all deals

Accounting Role	Amount Tag	Dr./Cr. Indicator
SEC PREM EARNED	SEC_PREM_ACCR	Debit
SEC PREM TBACRD	SEC_PREM_ACCR	Credit
SEC INT ADJ REC	SEC_INTADJ_ACCR	Debit
SEC INT ADJ INC	SEC_INTADJ_ACCR	Credit
SEC DISC TBACRD	SEC_DISC_ACCR	Debit
SEC DISC EARNED	SEC_DISC_ACCR	Credit

Preferences

The preferences set for this product are as follows:

Standard rate type is used for this product
Brokerage not allowed
Mode of money settlement is automatic
Extension allowed
Forward deals allowed for this product

BOOK: Booking of securities deal

If brokerage is considered for Assets, the following accounting entries are passed:

Table B-58 BOOK Accounting Entries

Accounting Role and Description	Amount Tag Description	Dr./Cr. Indicator
SEC BRIDGE GL	BROK_PREM	Debit
BROKPAY	BROK_PREM	Credit

If brokerage is considered for Liabilities, the following accounting entries are passed:

Table B-59 Accounting Entries

Accounting Role	Amount Tag	Dr/Cr. Indicator
SEC BRIDGE GL	BROK_DISC	Debit
BROKPAY	BROK_DISC	Credit

For Brokerage marked as ‘Consider as Discount’ and denominated in a brokerage currency other than the contract currency, the%DISC and %PREM amount tags will be posted into the Bridge Head in the contract currency.

If a particular charge component is considered for discount for Assets, the following accounting entries are passed:

Table B-60 Accounting Entries

Accounting Role	Amount Tag	Dr/Cr. Indicator
SEC SETTLEMENT	<Charge Class>_DISC	Debit
SEC BRIDGE GL	<Charge Class>_DISC	Credit
SEC BRIDGE GL	<Charge Class>_PREM	Debit
SEC SETTLEMENT	<Charge Class>_PREM	Credit

For charge components marked as ‘Consider as Discount’ and denominated in a charge currency other than the contract currency, the %DISC and %PREM amount tags will be posted into the SEC BRIDGE GL head in the contract currency.

Advices

Nil