13.3 Inflows and Outflows

Contractual cash flows could either be inflows or outflows. Inflows and outflows can occur for both assets and liabilities. For instance, a forward-starting liability transaction can have one or multiple inflows signifying the start of the transaction and one or multiple outflows including principal and interest payment signifying repayment of the liability.

The above inflows and outflows are categorized based on the Cash Flow Type in the Account Cash Flows Staging table. An inflow is identified by the Cash Flow Type ‘I’. However, if the Cash Flow Type is ‘O’, then it is classified as an Outflow.