B.4.9 DTER: Contract Termination

Table B-30 Accounting Entries for NPV/Rebate

Accounting Role	Amount Tag	Dr./Cr.
DV_IN_INT_INC	DV_IN_INT_IAC	CREDIT
DV_IN_INT_RIA	DV_IN_INT_IAC	DEBIT
DV_IN_INT_INC	DV_IN_INT_JEAC	DEBIT
DV_IN_INT_REC	DV_IN_INT_JEAC	CREDIT
DV_OUT_INT_EXP	DV_OUT_INT_EAC	DEBIT
DV_OUT_INT_PIA	DV_OUT_INT_EAC	CREDIT
DV_OUT_INT_EXP	DV_OUT_INT_JIAC	CREDIT
DV_OUT_INT_PAY	DV_OUT_INT_JIAC	DBEIT
CONT_ASSET	INLEG_PRN_CONT	CREDIT
CONT_ASSET_OFS	INLEG_PRN_CONT	DBEIT
CONT_ASSET	INLEG_PRN_LIQD	CREDIT
CUSTOMER	INLEG_PRN_LIQD	DEBIT
CONT_ASSET_OFS	INLEG_PRN_LIQD	DEBIT
INLEG_ASSET	INLEG_PRN_LIQD	CREDIT
CONT_LIAB	OUTLEG_PRN_CONT	DEBIT
CONT_LIAB_OFS	OUTLEG_PRN_CONT	CREDIT
CONT_LIAB	OUTLEG_PRN_LIQD	DEBIT
OUTLEG_LIAB	OUTLEG_PRN_LIQD	DEBIT
CUSTOMER	OUTLEG_PRN_LIQD	CREDIT
CONT_LIAB_OFS	OUTLEG_PRN_LIQD	CREDIT
CUSTOMER	TRMN_GAIN	DEBIT
CUSTOMER	TRMN_LOSS	CREDIT
TRMN_INC	TRMN_GAIN	CREDIT
TRMN_EXP	TRMN_LOSS	DEBIT

Table B-31 Negative interest component in DV termination

Dr/Cr	Accounting Role	Amount Tag
Credit	Main Interest _Comp_INC	Main Interest _Comp_IAC
Debit	Main Interest _Comp_RIA	Main Interest _Comp_IAC
Debit	Main Interest _Comp_INC	Main Interest _Comp_JEAC
Credit	Main Interest _Comp_REC	Main Interest _Comp_JEAC
Credit	Negative Interest Comp _EXP	Negative Interest Comp _IAC
Debit	Negative Interest Comp _PAY	Negative Interest Comp _IAC
Credit	Negative Interest Comp _EXP	Negative Interest Comp JEAC
Debit	Negative Interest Comp _PAY	Negative Interest Comp JEAC
Debit	CUSTOMER	TRMN_GAIN
Credit	TRMN_INC	TRMN_GAIN
Credit	CUSTOMER	TRMN_LOSS
Debit	TRMN_EXP	TRMN_LOSS

Table B-32 Advices

Accounting Role	Amount Tag
DV_FRA_TRMN	FRA Termination
NA	NA