14.4.2.1 Accumulation of Values

The process requires the following accumulated values from the results:

Cash Balance: The cash excess/ shortfall for each modeling bucket from 0 to 240, or maximum modeling bucket.

Net Income: Net Income for each modeling bucket from 1 to 240, or maximum modeling bucket.

Net Taxable Income: Net taxable income for each modeling bucket from 1 to 240, or maximum modeling bucket. The following steps accumulate the cash balances in each modeling bucket.

1. For Cash Balance0, accumulate the CUR_NET_PAR_BAL + CUR_DEFER_BAL_C from Result Master for each scenario for the rows where start_date_index = 0 (the current position rows). The proper sign for each account type is listed as follows. Account types that are not listed are not be included in this accumulation.
   • Earning Asset (-)
   • Interest-bearing Liability (+)
   • Other Asset (-)
   • Other Liability (+)
   • Equity (+)
2. For Cash Balance1 to Cash Balance240, accumulate the ending balance financial element and the ending deferred balance financial element in each modeling bucket and each scenario. The proper sign for each account type is the same as shown earlier. Account types that are not listed are not be included in the accumulated values.
3. For Net Income1 to Net Income240, accumulate net income per scenario and modeling bucket and net taxable income (Net Taxable Income) per modeling bucket as follows. Accumulate the following financial elements:
   • Interest Accrued Net
   • Deferred Runoff
   • Non-interest Income
   • Non-interest Expense
   • Realized Currency gain/loss on Net Interest
   • Realized Currency gain/loss on Principal
   • Taxes
   • Dividends

   Depending on the account type, either add or subtract these values. The sign for each account type is as follows:

   • Earning Asset (+)
   • Other Asset (+)
   • Off-Balance Sheet Receivable (+)
   • Interest Income (+)
   • Non-Interest Income (+)
   • Interest Bearing Liability (-)
   • Other Liability (-)
   • Off-Balance Sheet Payable (-)
   • Non-Interest Expense (-)
   • Taxes (-)
   • Dividends (-)

   For Net Taxable Income, accumulate the same financial element values given earlier. Also, multiply each value by the taxable percent for the product <leaf> member. The taxable percent is found each product member, in Product Characteristics.