B.4.11 DIAC: Contract Interest Accrual

Table B-35 Accounting Entries

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_RAC	CREDIT
DV_IN_INT_REC	DV_IN_INT_RAC	DEBIT
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_PAC	DEBIT
DV_OUT_INT_PAY	DV_OUT_INT_PAC	CREDIT

The DIAC event passed entries (Arrears Contracts) for transfer of unrealized to realized income are as follows:

Table B-36 DIAC Passed Entry Events

In/Out leg	Dr./Cr. Indicator	Accounting Role	Amount Tag
In	Debit	Component_REC	Component_RAC
In	Credit	Component_INC_UNRLZ	Component_RAC
Out	Debit	Component_EXP_UNRLZ	Component_PAC
Out	Credit	Component_PAY	Component_PAC
In	Debit	DV_IN_INT_INC	DV_IN_INT_RAC
In	Credit	DV_IN_INT_REC	DV_IN_INT_RAC
Out	Debit	DV_OUT_INT_EXP	DV_OUT_INT_PAC
Out	Credit	DV_OUT_INT_PAY	DV_OUT_INT_PAC

The DIAC event passed entries (Arrears Contracts) for transfer of unrealized to realized income are as follows:

Table B-37 DIAC Passed Entry Events

In/Out leg	Dr./Cr. Indicator	Accounting Role	Amount Tag
In	Debit	Component_RIA	Component_IAC
In	Credit	Component_INC_UNRLZ	Component_IAC
Out	Debit	Component_EXP_UNRLZ	Component_EAC
Out	Credit	Component_PIA	Component_EAC
In	Debit	DV_IN_INT_INC	DV_IN_INT_IAC
In	Credit	DV_IN_INT_RIA	DV_IN_INT_IAC
Out	Debit	DV_OUT_INT_EXP	DV_OUT_INT_EAC
Out	Credit	DV_OUT_INT_PIA	DV_OUT_INT_EAC

Table B-38 Final Accruals

In/Out leg	Dr./Cr. Indicator	Accounting Role	Amount Tag
In	Debit	Component_INC_UNRLZ	Component_DLIQ_PY
In	Credit	Component_INC	Component_DLIQ_PY
In	Debit	Component_INC_UNRLZ	Component_DLIQ_CY
In	Credit	Component_INC	Component_DLIQ_CY
Out	Debit	Component_EXP	Component_DLIQ_PY
Out	Credit	Component_EXP_UNRLZ	Component_DLIQ_PY
Out	Debit	Component_EXP	Component_DLIQ_PY
Out	Credit	Component_EXP_UNRLZ	Component_DLIQ_PY
IN Leg	Credit	Main Interest CompINC	Main Interest Comp_RAC/IAC
IN Leg	Debit	Main Interest CompREC	Main Interest Comp_RAC/IAC
IN Leg	Credit	NegativeInterest CompPAY	Negative Interest Comp_RAC/IAC
IN Leg	Debit	NegativeInterest CompEXP	Negative Interest Comp_RAC/IAC
Out Leg	Debit	Main Interest CompEXP	Main Interest Comp_PAC/EAC
Out Leg	Credit	MainInterest CompPAY	Main Interest Comp_PAC/EAC
Out Leg	Debit	NegativeInterest CompREC	Negative Interest Comp_PAC/EAC
Out Leg	Credit	NegativeInterest CompINC	Negative Interest Comp_PAC/EAC

Advices

No advice allowed for this Event.