7.1.6.6 Buy Settlement
Table 7-1 Buy Settlement
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| SLT-BRIDGE-GL | SLT-NOMINALFUND-BUY | D | Entries posted to record Settlement of Buy |
| SLT_SETTLE-MENT | SLT-NOMINAL-FUND-BUY | C | These entries are split further based on fund/unfunded, buy/sell break ups |
| SLT-PREM-DISC | SLT-PREMDISCBUY | C | These three entries are the consolidated entries for the sake of understanding. The actual entries are mentioned below |
| SLT-BRIDGE-GL | NOM-FND-BUY | D | Asset booking through Bridge for Buy |
| CUSTOMER | NOM-FND-BUY | C | |
| CUSTOMER | FND-PRM-BUY | C | Premium Price factor on fund amount for BUY |
| SLT-PREM-DISC | FND-PRM-BUY | D | Discount Price factor on fund amount for BUY |
| CUSTOMER | FND-DIS-BUY | D | Discount Price factor on fund amount for BUY |
| SLT-PREM-DISC | FND-DIS-BUY | C | - |
| CUSTOMER | UNFND-PRM-BUY | C | Premium Price factor on unfunded amount for BUY |
| SLT-PREM-DISC | UNFND-PRM-BUY | D | - |
| CUSTOMER | UNFND-DIS-BUY | D | Discount Price factor on unfunded amount for BUY |
| SLT-PREM-DISC | UNFND-DIS-BUY | C | - |
Sell Settlement
Table 7-2 Sell Settlement
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| SLT_SETTLE-MENT | SLT-NOMINAL-FUND-SEL | D | Entries posted to record Settlement of Sell |
| SLT-BRIDGE-GL | SLT-NOMINALFUND-SEL | C | These entries are split further based on fund/unfunded, buy/sell break ups |
| SLT-PREM-DISC | SLT-PREMDISCSEL | D | These three entries are the consolidated entries for the sake of understanding. The actual entries are mentioned below |
| SLT-BRIDGE-GL | NOM-FND-SEL | C | Asset booking through Bridge for Sell |
| CUSTOMER | NOM-FND-SEL | D | |
| CUSTOMER | FND-PRM-SEL | D | Premium Price factor on fund amount for Sell |
| SLT-PREM-DISC | FND-PRM-SEL | C | - |
| CUSTOMER | FND-DIS-SEL | C | Discount Price factor on fund amount for Sell |
| SLT-PREM-DISC | FND-DIS-SEL | D | - |
| CUSTOMER | UNFND-PRM-SEL | D | Premium Price factor on unfunded amount for Sell |
| SLT-PREM-DISC | UNFND-PRM-SEL | C | - |
| CUSTOMER | UNFND-DIS-SEL | C | Discount Price factor on unfunded amount for Sell |
| SLT-PREM-DISC | UNFND-DIS-SEL | D | - |
Additional Entries for Origination Sell
Table 7-3 Additional Entries for Origination Sell
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| SLT_PREM_DISC | UNAMORT-FEE | C | - |
| SLT_RES-RV_BRIDGE_GL | SLT-RES-SEL | D | Portion of the Reserve settlement |
| SLT-PREM-DISC | SLT-RES-SEL | C | - |
| SLT_CON-TRA_BRIDGE_GL | SLT-CON-SEL | D | Portion of the Contra settlement |
| SLT-PREM-DISC | SLT-CON-SEL | C | - |
| SLT-PREM-DISC | SLT-RLZDPRFT | D | Trade Profit (COC) |
| SLT-RLZD-PROFIT | SLT-RLZDPRFT | C | - |
Assignment Fee
Table 7-4 Assignment Fee
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| <component>EXP | <component>_SPT1 | D | Assignment FEE - bank contribution |
| <component>PAY | <component>_SPT1 | C | - |
| CUSTOMER | <component>_SPT2 | D | Assignment FEE - CPARTY contribution |
| <component>PAY | <component>_SPT2 | C | - |
| <component>PAY | <component>_LIQD | D | Assignment FEE - Settlement to Agent |
| AGENT | <component>_LIQD | C | - |
| <component>PAY | <component>_CPTY | D | Assignment FEE - Settlement to CPARTY |
| CUSTOMER | <component>_CPTY | C | - |
Delayed Compensation Fee
Table 7-5 Delayed Compensation Fee
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| CUSTOMER | <component>_RECCCY | D | Prime all in rate Interest for Buy transaction |
| DCFREC | <component>_RECCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFPAY | <component>_PAYCCY | D | Prime all in rate Interest for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| DCFPAY | <component>_PAYCCY | D | Prime Average Libor Interest for Buy transaction (Cost of Funds) |
| CUSTOMER | <component>_PAYCCY | C | |
| - | - | - | Always paid from buyer to seller |
| CUSTOMER | <component>_RECCCY | D | Prime Average Libor Interest for Sell transaction (Cost of Funds) |
| DCFREC | <component>_RECCCY | C | - |
| DCFPAY | <component>_PAYCCY | D | Cost of carry for Buy Transaction for Prime |
| CUSTOMER | <component>_PAYCCY | C | Always paid from buyer to seller. Its applicable for distress trades |
| CUSTOMER | <component>_RECCCY | D | Cost of carry for Sell Transaction for prime |
| DCFREC | <component>_RECCCY | C | - |
| DCFPAY | <component>_PAYCCY | D | Cost of carry for Buy Transaction for Libor |
| CUSTOMER | <component>_PAYCCY | C | |
| - | - | Always paid from buyer to seller. Its applicable for distress trades | |
| CUSTOMER | <component>_RECCCY | D | Cost of carry for Sell Transaction for Libor |
| DCFREC | <component>_RECCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Libor Margin for Buy transaction |
| DCFREC | <component>_RECCCY | C | |
| - | - | - | Always paid from seller to buyer. |
| DCFPAY | <component>_PAYCCY | D | Libor Margin for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Libor all in rate Interest for Buy transaction |
| DCFREC | <component>_RECCCY | C | - |
| - | - | - | Always paid from seller to buyer. Its applicable for distress trades |
| DCFPAY | <component>_PAYCCY | D | Libor all in rate Interest for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Commitment FEE DCF for Buy transaction |
| DCFREC | <component>_RECCCY | C | |
| - | - | - | Always paid from seller to buyer |
| DCFPAY | <component>_PAYCCY | D | Commitment FEE DCF for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Facility FEE DCF for Buy transaction |
| DCFREC | <component>_RECCCY | C | |
| - | - | Always paid from seller to buyer | |
| DCFPAY | <component>_PAYCCY | D | Facility FEE DCF for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Standby LC DCF for Buy transaction |
| DCFREC | <component>_RECCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFPAY | <component>_PAYCCY | D | Standby LC DCF for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Commercial LC DCF for Buy transaction |
| DCFREC | <component>_RECCCY | C | |
| - | - | - | Always paid from seller to buyer |
| DCFPAY | <component>_PAYCCY | D | Commercial LC DCF for Sell transaction |
| CUSTOMER | <component>_PAYCCY | C | - |
Break Funding Fee
Table 7-6 Break Funding Fee
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| <component>EXP | <component>_PAY-CCY | D | Break funding to be paid by BANK |
| CUSTOMER | <component>_PAYCCY | C | - |
| CUSTOMER | <component>_RECCCY | D | Break funding to be received by BANK |
| <component>INC | <component>_REC-CCY | C | - |
Amendment Fee
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| <component>PAY | <component>_PAY | D | Amendment Fees for Sell |
| CUSTOMER | <component>_PAY | C | - |
| - | - | - | Always paid from seller to buyer |
| CUSTOMER | <component>_REC | D | Amendment Fees for Buy |
| <component>REC | <component>_REC | C | - |
Adhoc Fee
Table 7-7 Adhoc Fee
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| <Component>EXP | <Component>_PAY | D | Fee type=ADHOC SELLER and SELL trade
Fee type=ADHOC BUYER and BUY trade |
| CUSTOMER | <Component>_PAY | C | Fee type=ADHOC SELLER and SELL trade
Fee type=ADHOC BUYER and BUY trade |
| CUSTOMER | <Component>_REC | D | Fee type=ADHOC SELLER and BUY trade
Fee type=ADHOC BUYER and SELL trade |
| <Component>INC | <Component>_REC | C | Fee type=ADHOC SELLER and BUY trade
Fee type=ADHOC BUYER and SELL trade |
Trade Dated CFPI Accounting Entries for Buy Trade
Table 7-8 Trade Dated CFPI Accounting Entries for Buy Trade
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| TRDT-FND-PAY | TRDT-FND-BUY | Dr | Trade portion of funded amount |
| STDT-FUND-CTL1 | TRDT-FND-BUY | Cr | Trade portion of funded amount |
| TRDT-MEMO | TRDT-UNFND-BUY | Dr | Trade portion of unfunded amount |
| TRDT-UNFND | TRDT-UNFND-BUY | Cr | Trade portion of unfunded amount |
| STDT-PMDSC-CTL3 | TRDT-DIS-BUY | Dr | Discount amount |
| TRDT-DISC-PAY | TRDT-DIS-BUY | Cr | Discount amount |
| STDT-PMDSC-CTL3 | TRDT-PRM-BUY | Cr | Premium amount |
| TRDT-PRM-PAY | TRDT-PRM-BUY | Dr | Premium amount |
Trade Dated CFPI Accounting Entries for Sell Trade
Table 7-9 Trade Dated CFPI Accounting Entries for Sell Trade
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| TRDT-FND-REC | TRDT-FND-SELL | Cr | Trade portion of funded amount |
| STDT-FUND-CTL1 | TRDT-FND-SELL | Dr | Trade portion of funded amount |
| TRDT-MEMO | TRDT-UNFND-SELL | Cr | Trade portion of unfunded amount |
| TRDT-UNFND | TRDT-UNFND-SELL | Dr | Trade portion of unfunded amount |
| STDT-PMDSC-CTL3 | TRDT-DIS-SELL | Cr | Discount amount |
| TRDT-DISC-REC | TRDT-DIS-SELL | Dr | Discount amount |
| STDT-PMDSC-CTL3 | TRDT-PRM-SELL | Dr | Premium amount |
| TRDT-PRM-REC | TRDT-PRM-SELL | Cr | Premium amount |
Additional entries for cost of credit valuation
Table 7-10 Additional entries for cost of credit valuation
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| SLTCONCOCGL | COC-CONRECO | D | Contra Recovery |
| CONRECOGL | COC-CONRECO | C | Contra Recovery |
| SLTWOFFCOCGL | COC-WOFFRECO | D | Write-off Recovery |
| WOFFRECOGL | COC-WOFFRECO | C | Write-off Recovery |
| MARKS_FEEPAY | MARKS-FEERECO | D | Marks Recovery |
| MARKSRECOGL | MARKS-FEERECO | C | Marks Recovery |
| UNAMORT-COCGL | UNAMORT-RECO | D | Unamort Recovery |
| UNAMOR-TRECOGL | UNAMORT-RECO | C | Unamort Recovery |
| SLTCONCOCGL | COC-CON-NET | D | Contra Net |
| SLT-PREM-DISC | COC-CON-NET | C | Contra Net |
| SLTWOFFCOCGL | COC-WOFF-NET | D | Write-off Net |
| SLT-PREM-DISC | COC-WOFF-NET | C | Write-off Net |
| MARKS_FEEPAY | MARKS-FEENET | D | Marks Net |
| SLT-PREM-DISC | MARKS-FEENET | C | Marks Net |
| UNAMORT-COCGL | UNAMORT-NET | D | Unamort Net |
| SLT-PREM-DISC | UNAMORT-NET | C | Unamort Net |
Parent topic: Event-wise Accounting Entries