7.1.6.9 PRCL - Position Reclasss
Table 7-11 PRCL - Position Reclass
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| TRDT-FND-BAL | TRDT-INV-RCL | D | Existing Asset GL
Funded Inventory |
| TRDT-SPOS-INV | TRDT-INV-RCL | C | New Liability GL
Funded Inventory |
| TRDT-PRMDSC-BAL | TRDT-PRMRCL-INC | D | Existing Asset GL
Premium/ Discount Increase |
| TRDT-SH-PRMDSC | TRDT-PRMRCL-INC | C | New Liability GL
Premium/Discount Increase |
| TRDT-SH-PRMDSC | TRDT-PRMRCL-DEC | D | New Liability GL
Premium/ Discount Decrease |
| TRDT-SH-PRMDSC | TRDT-PRMRCL-DEC | C | Existing Asset GL
Premium/Discount Decrease |
FACR: DCF Accrual
Table 7-12 FACR: DCF Accrual
| Accounting Role | Amount Tag | Dr/Cr | Remarks |
|---|---|---|---|
| DCFREC | <component>_RFCRCCY | D | Prime all in rate Interest for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFEXP | <component>_PFCRCCY | D | Prime all in rate Interest for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFEXP | <component>_PFCRCCY | D | Prime Average Libor Interest for Buy transaction (Cost of Funds) |
| DCFPAY | <component>_PFCRCCY | C | - |
| - | - | Always paid from buyer to seller | |
| DCFREC | <component>_RFCRCCY | D | Prime Average Libor Interest for Sell transaction (Cost of Funds) |
| DCFINC | <component>_RFCRCCY | C | - |
| DCFEXP | <component>_PFCRCCY | D | Cost of carry for Buy Transaction (for both prime and Libor) |
| DCFPAY | <component>_PFCRCCY | C | - |
| - | - | - | Always paid from buyer to seller. Its applicable for distress trades |
| DCFREC | <component>_RFCRCCY | D | Cost of carry for Sell Transaction (for both prime and Libor) |
| DCFINC | <component>_RFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Libor Margin for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer. |
| DCFEXP | <component>_PFCRCCY | D | Libor Margin for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Libor all in rate Interest for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer. Its applicable for distress trades |
| DCFEXP | <component>_PFCRCCY | D | Libor all in rate Interest for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Commitment FEE DCF for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFEXP | <component>_PFCRCCY | D | Commitment FEE DCF for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Facility FEE DCF for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFEXP | <component>_PFCRCCY | D | Facility FEE DCF for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Standby LC DCF for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFEXP | <component>_PFCRCCY | D | Standby LC DCF for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
| DCFREC | <component>_RFCRCCY | D | Commercial LC DCF for Buy transaction |
| DCFINC | <component>_RFCRCCY | C | - |
| - | - | - | Always paid from seller to buyer |
| DCFEXP | <component>_PFCRCCY | D | Commercial LC DCF for Sell transaction |
| DCFPAY | <component>_PFCRCCY | C | - |
FACR: Ammendment Fee Accrual
Table 7-13 FACR: Ammendment Fee Accrual
| Event | Dr/Cr | Amount Tag | Accounting Role | Buy/Sell | Remarks |
|---|---|---|---|---|---|
| FACR | Dr | AMENDF_PACR | AMENDEXP | Sell | Accrual for the payable portion of amendment fee |
| FACR | Cr | AMENDF_PACR | AMENDPAY | Sell | |
| FACR | Dr | AMENDF_RACR | AMENDREC | Buy | Accrual for the receivable portion of amendment fee |
| FACR | Cr | AMENDF_RACR | AMENDINC | Buy |
Parent topic: Event-wise Accounting Entries