23.2 Financial Element Listed by Description
Table 23-4 List of Financial Elements by Description
| Financial Element Description | Financial Element Number | Averaging Type | Weighting Factor | Account Type Processing |
|---|---|---|---|---|
| Accrued Interest Average Balance | 470 | Accrual | DCF, I | |
| Accrued Interest Ending Balance | 460 | Accrual | DCF, I | |
| Accrued Interest (Without Offset) | 442 | Accrual | DCF, I | |
| Accrued Interest Net (Without Offset) | 443 | Accrual | DCF, I | |
| Accumulated Interest CF Gross | 448 | Sum | DCF, I | |
| Accumulated Interest CF Net | 447 | Sum | DCF, I | |
| Accumulated Interest CF Transfer Rate | 449 | Sum | DCF, I | |
| Accumulated Translation Amount | 950 | At Last | DCF | |
| After Repricing Gross Rate | 270 | At Last | Repricing Balance At End | DCF |
| After Repricing Net Rate | 290 | At Last | Repricing Balance At End | DCF |
| After Reprice Transfer Rate | 310 | At Last | Repricing Balance At End | DCF |
| Annual Prepayment Rate | 510 | Sum | Balance Before PrePay | DCF |
| Average Account Balance | 141 | Daily Average | Average Balance | B, DCF |
| Average Bal | 140 | Daily Average | B, DCF | |
| Average Basis Risk Cost Rate | 175 | Daily Average | Average Balance | DCF |
| Average Current Option Cost | 173 | Daily Average | Average Balance | DCF |
| Average Gross Rate | 150 | Daily Average | Average Balance | DCF |
| Average Historic Option Cost | 171 | Daily Average | Average Balance | DCF |
| Average Liquidity Adjustment Rate | 174 | Daily Average | Average Balance | DCF |
| Average Net Rate | 160 | Daily Average | Average Balance | DCF |
| Average Other Adjustment Rate | 177 | Daily Average | Average Balance | DCF |
| Average Percentage Active | 143 | Daily Average | Average Balance | B |
| Average Pricing Incentive Rate | 176 | Daily Average | Average Balance | DCF |
| Average Rem Term Transfer Rate | 172 | Daily Average | Average Balance | DCF |
| Average Total Balance | 142 | Daily Average | Average Balance | B, DCF |
| Average Transfer Rate | 170 | Daily Average | Average Balance | DCF |
| Average Volume Total | 144 | Daily Average | Average Balance | B, DCF |
| Balance Before PrePay | 515 | Sum | DCF | |
| Basis Risk Cost Charge/Credit | 415 | Accrual | DCF, I | |
| Before Reprice Transfer Rate | 300 | At First | Repricing Balance | DCF |
| Before Repricing Gross Rate | 260 | At First | Repricing Balance | DCF |
| Before Repricing Net Rate | 280 | At First | Repricing Balance | DCF |
| Beginning Balance | 60 | At First | B, DCF | |
| Beginning Basis Risk Cost Rate | 92 | At First | Beginning Balance | DCF |
| Beginning Gross Rate | 70 | At First | Beginning Balance | DCF |
| Beginning Liquidity Adjustment Rate | 91 | At First | Beginning Balance | DCF |
| Beginning Net Rate | 80 | At First | Beginning Balance | DCF |
| Beginning Other Adjustment Rate | 94 | At First | Beginning Balance | DCF |
| Beginning Pricing Incentive Rate | 93 | At First | Beginning Balance | DCF |
| Beginning Transfer Rate | 90 | At First | Beginning Balance | DCF |
| Charge/Credit Rem Term | 452 | Accrual | DCF | |
| Convexity | 730 | DCF | ||
| Current Option Cost Charge/Credit | 453 | Accrual | DCF | |
| Deferred Average Balance | 530 | Daily Average | DCF | |
| Deferred End Balance | 520 | At Last | DCF | |
| Deferred Runoff | 540 | Accrual | DCF | |
| Devolvement Runoff | 204 | Sum | DCF | |
| Discount Factor | 492 | Daily Average | DCF | |
| Discount Factor Term (Days) | 493 | Sum | DCF | |
| Discount Rate FTP | 755 | At Last | DCF | |
| Discount Rate IS | 490 | At Last | DCF | |
| Discount Rate LR | 1490 | At Last | DCF | |
| Dividends | 940 | Sum | A | |
| DV01 | 721 | DCF | ||
| Duration | 720 | DCF | ||
| End Balance | 100 | At Last | B, DCF | |
| Ending Basis Risk Cost Rate | 132 | At Last | End Balance | DCF |
| Ending Gross Rate | 110 | At Last | End Balance | DCF |
| Ending Liquidity Adjustment Rate | 131 | At Last | End Balance | DCF |
| Ending Net Rate | 120 | At Last | End Balance | DCF |
| Ending Other Adjustment Rate | 134 | At Last | End Balance | DCF |
| Ending Pricing Incentive Cost Rate | 133 | At Last | End Balance | DCF |
| Ending Transfer Rate | 130 | At Last | End Balance | DCF |
| Federal Taxes | 930 | Sum | A | |
| Fully Indexed Gross Rate | 320 | Sum | DCF | |
| Fully Indexed Net Rate | 330 | Sum | DCF | |
| First Reset Cap Balance | 545 | |||
| First Reset Cap Effect - Rate | 555 | |||
| First Reset Cap Effect – Amount | 565 | |||
| Gap Accrued Interest Gross | 674 | Accrual | DCF, I | |
| Gap Accrued Interest Net | 675 | Accrual | DCF, I | |
| Gap Accrued Interest Transfer | 676 | Accrual | DCF, I | |
| Gap Interest Credited | 677 | Sum | DCF, I | |
| Gap Inflation Adjustment to interest | 669 | Sum | DCF, I | |
| Gap Inflation Adjustment to Principal | 665 | Sum | DCF | |
| Gap Deferred Runoff | 663 | Sum | DCF | |
| Gap Interest Cash Flow Gross | 671 | Sum | DCF, I | |
| Gap Interest Cash Flow Net | 672 | Sum | DCF, I | |
| Gap Interest Cash Flow Transfer | 673 | Sum | DCF, I | |
| Gap Principal Runoff | 661 | Sum | DCF | |
| Gap Repricing Runoff | 662 | Sum | DCF | |
| Gap Runoff | 660 | Sum | DCF | |
| Gap Runoff Gross Rate | 680 | Sum | Gap Runoff Balance | DCF |
| Gap Runoff Net Rate | 690 | Sum | Gap Runoff Balance | DCF |
| Gap Runoff Term | 670 | Sum | Gap Runoff Balance | DCF |
| Gap Runoff Transfer Rate | 700 | Sum | Gap Runoff Balance | DCF |
| Historic Option Cost Charge/Credit | 451 | Accrual | DCF | |
| Index Factor | 194 | |||
| Inflation Adjustment to Interest | 179 | Sum | DCF, I | |
| Inflation Adjustment to Principal | 178 | Sum | DCF | |
| Interest | 420 | DCF, I | ||
| Interest Accrued | 440 | Accrual | DCF, I | |
| Interest Accrued Gross | 445 | Accrual | DCF, I | |
| Interest Accrued Gross (current basis) | 446 | Accrual | DCF, I | |
| Interest Accrued Gross Hist Fx Basis | 681 | Accrual | DCF | |
| Interest Accrued Net | 441 | Accrual | DCF, I | |
| Interest Accrued Net Hist Fx Basis | 682 | Accrual | DCF | |
| Interest Accrued Transfer Hist Fx Basis | 683 | Accrual | DCF | |
| Interest Accrued Transfer Rate (Cur Bas) | 454 | Accrual | DCF, I | |
| Interest Amount Gross | 425 | DCF, I | ||
| Interest Cash Flow | 430 | Sum | DCF, I | |
| Interest Cash Flow Gross | 435 | Sum | DCF, I | |
| Interest Cash Flow T-Rate | 437 | Sum | DCF | |
| Interest CF (Without Offset) | 438 | Sum | DCF, I | |
| Interest Credited | 480 | Sum | DCF | |
| Life Cap Balance | 580 | Daily Average | DCF | |
| Life Cap Effect - Amount | 600 | Accrual | DCF | |
| Life Cap Effect - Rate | 590 | Daily Average | Life Cap Balance | DCF |
| Liquidity Adjustment Charge/Credit | 414 | Accrual | DCF, I | |
| Liquidity Devolvement Runoff | 1683 | |||
| Liquidity GAP Accrued Interest Gross | 1674 | Accrual | DCF, I | |
| Liquidity GAP Accrued Interest Net | 1675 | Accrual | DCF, I | |
| Liquidity GAP Accrued Interest Transfer Rate | 1676 | Accrual | DCF, I | |
| Liquidity GAP Deferred Runoff | 1663 | Sum | DCF | |
| Liquidity GAP Duration | 1720 | Sum | DCF | |
| Liquidity GAP DV01 | 1721 | Sum | DCF | |
| Liquidity Gap Inflation Adjustment to Interest | 1669 | Sum | DCF, I | |
| Liquidity Gap Inflation Adjustment to Principal | 1665 | Sum | DCF | |
| Liquidity GAP Interest Cash Flow Gross | 1671 | Sum | DCF, I | |
| Liquidity GAP Interest Cash Flow Net | 1672 | Sum | DCF, I | |
| Liquidity GAP Interest Cash Flow Transfer Rate | 1673 | Sum | DCF, I | |
| Liquidity GAP Interest Credited | 1677 | Sum | DCF, I | |
| Liquidity GAP Modified Duration | 1725 | Sum | DCF | |
| Liquidity GAP Option Exercise Premium | 1664 | |||
| Liquidity GAP PV of Interest Cash Flows | 1716 | Sum | DCF | |
| Liquidity GAP PV of Principal Cash Flows | 1715 | Sum | DCF | |
| Liquidity GAP PV of TP Int Cash Flows | 1717 | Sum | DCF | |
| Liquidity GAP Runoff (1661 + 1663) | 1660 | Sum | DCF | |
| Liquidity GAP Runoff Gross Rate | 1678 | Daily Average | Liquidity GAP Runoff | DCF, I |
| Liquidity GAP Runoff Net Rate | 1679 | Daily Average | Liquidity GAP Runoff | DCF, I |
| Liquidity GAP Runoff Term | 1670 | Daily Average | Liquidity GAP Runoff | DCF |
| Liquidity GAP Runoff Transfer Rate | 1680 | Daily Average | Liquidity GAP Runoff | DCF, I |
| Liquidity GAP Total Runoff | 1661 | Sum | DCF | |
| Liquidity Maturity Runoff | 1668 | |||
| Liquidity Non Maturity – Core Runoff | 1681 | |||
| Liquidity Non Maturity – Volatile Runoff | 1682 | |||
| Liquidity Non Performing Asset Runoff | 1685 | |||
| Liquidity Payment Runoff | 1667 | |||
| Liquidity prepayment Runoff | 1666 | |||
| Liquidity Recovery Runoff | 1684 | |||
| Local Taxes | 935 | Sum | A | |
| Market Value | 710 | Sum | DCF | |
| Market Value of TP Cash Flow (P+I) | 495 | Sum | DCF | |
| Market Value of TP Interest Cash Flow | 497 | Sum | DCF | |
| Maturity Runoff - Positive | 195 | Sum | DCF | |
| Maturity Runoff - Negative | 197 | Sum | DCF | |
| MOA Prepay Runoff | 184 | Sum | DCF | |
| Modified Duration | 725 | DCF | ||
| Net New Business | 342 | DCF | ||
| New Add Balance | 340 | Sum | DCF | |
| New Add Basis Risk Cost Rate | 372 | Daily Average | New Add Balance | DCF |
| New Add Gross Rate | 350 | Sum | New Add Balance | DCF |
| New Add Liquidity Adjustment Rate | 371 | Daily Average | New Add Balance | DCF |
| New Add Net Rate | 360 | Sum | New Add Balance | DCF |
| New Add Other Adjustment Rate | 374 | Daily Average | New Add Balance | DCF |
| New Add Pricing Incentive Rate | 373 | Daily Average | New Add Balance | DCF |
| New Add Spread | 375 | New Add Balance | DCF | |
| New Add Transfer Rate | 370 | Sum | New Add Balance | DCF |
| Neg-Am Balance | 640 | Daily Average | DCF | |
| Neg-Am Interest | 650 | Accrual | DCF | |
| Non Maturity - Core Runoff | 200 | Sum | DCF | |
| Non Maturity - Volatile Runoff | 202 | Sum | DCF | |
| Non Performing Asset Runoff | 208 | Sum | DCF | |
| Non Interest Expense | 457 | Sum | N | |
| Non Interest Income | 455 | Sum | N | |
| Option Exercise Gain/Loss | 478 | |||
| Option Exercise Market Value | 476 | |||
| Option Exercise Rate | 477 | |||
| Option Market Value | 711 | |||
| Other Adjustment Charge/Credit | 417 | Accrual | DCF, I | |
| Payment Runoff - Negative | 192 | Sum | DCF | |
| Payment Runoff - Positive | 190 | Sum | DCF | |
| Period Cap Balance | 550 | Daily Average | DCF | |
| Period Cap Effect - Amount | 570 | Accrual | DCF | |
| Period Cap Effect - Rate | 560 | Daily Average | Period Cap Balance | DCF |
| Annual Prepayment Rate | 510 | Sum | Balance Before PrePay | DCF |
| Prepay Runoff - Negative | 182 | Sum | DCF | |
| Prepay Runoff - Positive | 180 | Sum | DCF | |
| Prepay Runoff Transfer Rate | 245 | Sum | Prepay Runoff | DCF |
| Present Value of Cashflows - Scenariowise | 1710 | Sum | DCF | |
| Present Value of Interest Cash Flows | 716 | Sum | DCF | |
| Present Value of Principal Cash Flows | 715 | Sum | DCF | |
| Present Value of TP Interest Cash Flows | 717 | Sum | DCF | |
| Pricing Incentive Charge/Credit | 416 | Accrual | DCF, I | |
| Rate Lookup Term (Days) | 494 | Sum | DCF | |
| Realized Currency Gain/Loss (Interest) | 485 | Sum | DCF | |
| Realized Currency Gain/Loss (Interest-Gross) | 486 | Sum | DCF | |
| Realized Currency Gain/Loss (Interest-T-Rate) | 487 | Sum | DCF | |
| Realized Currency Gain/Loss (Principal) | 475 | Sum | DCF | |
| Recovery Runoff | 206 | Sum | DCF | |
| Repricing Balance | 250 | At First | DCF | |
| Repricing Balance At End | 255 | At Last | DCF | |
| Roll Add Balance | 380 | Sum | DCF | |
| Roll Add Basis Risk Cost Rate | 412 | Daily Average | Roll Add Balance | DCF |
| Roll Add Gross Rate | 390 | Sum | DCF | |
| Roll Add Liquidity Adjustment Rate | 411 | Daily Average | Roll Add Balance | DCF |
| Roll Add Net Rate | 400 | Sum | DCF | |
| Roll Add Other Adjustment Rate | 418 | Daily Average | Roll Add Balance | DCF |
| Roll Add Pricing Incentive Rate | 413 | Daily Average | Roll Add Balance | DCF |
| Roll Add Transfer Rate | 410 | Sum | DCF | |
| Rollover Percentage | 341 | DCF | ||
| Strike Rate - Rate Based Approach | 218 | |||
| Tease Balance | 610 | Daily Average | DCF | |
| Tease Effect - Amount | 630 | Accrual | DCF | |
| Tease Effect - Rate | 620 | Daily Average | Tease Balance | DCF |
| Timing of Call Runoff Amount | 215 | |||
| Timing of Cash Flow | 1491 | Sum | DCF | |
| Timing of Cash Flow (in days) | 491 | Sum | DCF | |
| Timing of Devolvement Runoff | 205 | Sum | Devolvement Runoff | DCF |
| Timing of Maturity Runoff - Positive | 196 | Sum | Maturity Runoff - Positive | DCF |
| Timing of Maturity Runoff - Negative | 198 | Sum | Maturity Runoff - Negative | DCF |
| Timing of MOA Prepay Runoff | 185 | Sum | MOA Prepay Runoff | DCF |
| Timing of Non Maturity - Core Runoff | 201 | Sum | Non Maturity Runoff (Core) | DCF |
| Timing of Non Maturity - Volatile Runoff | 203 | Sum | Non Maturity Runoff (Volatile) | DCF |
| Timing of Non Performing Asset Runoff | 209 | Sum | NPA Runoff | DCF |
| Timing of Payment Runoff - Negative | 193 | Sum | Payment Runoff (negative) | DCF |
| Timing of Payment Runoff - Positive | 191 | Sum | Payment Runoff (positive) | DCF |
| Timing of Prepay Runoff - Negative | 183 | Sum | Prepay Runoff (negative) | DCF |
| Timing of Prepay Runoff - Positive | 181 | Sum | Prepay Runoff (positive) | DCF |
| Timing of Put Runoff Amount | 217 | |||
| Timing of Recovery Runoff | 207 | Sum | Recovery Runoff | DCF |
| Timing of Total Runoff - Negative | 213 | Sum | Total Runoff (negative) | DCF |
| Timing of Total Runoff - Positive | 211 | Sum | Total Runoff (positive) | DCF |
| Timing of Writeoff Negative | 189 | Sum | Writeoff (Negative) | DCF |
| Timing of Writeoff Positive | 187 | Sum | Writeoff (Positive) | DCF |
| Total Call Runoff Amount | 214 | |||
| Total Currency Gain/Loss (Principal) | 465 | Sum | ||
| Total Put Runoff Amount | 216 | |||
| Total Runoff - Negative | 212 | Sum | DCF | |
| Total Runoff - Positive | 210 | Sum | DCF | |
| Total Runoff Gross Rate | 220 | Sum | Total Runoff (positive) | DCF |
| Total Runoff Net Rate | 230 | Sum | Total Runoff (positive) | DCF |
| Total Runoff Transfer Rate | 240 | Sum | Total Runoff (positive) | DCF |
| Transfer Rate Charge/Credit | 450 | Accrual | DCF, I | |
| WARM | 500 | Sum | End Balance | DCF |
| Writeoff Negative | 188 | Sum | DCF | |
| Writeoff Positive | 186 | Sum | DCF |
*This specifies for which account types the financial elements will be processed. The code values are B = Balance only; I = Interest only; DCF = Detail Cash Flow; A = Autobalancing; N = Non Interest.