16.9 Accounting Entries for Non-Performing Loans
The following entries are applicable when interest payment is done for non-performing loans
Table 16-85 LIQD: Interest Payment
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| CUSTOMER | INTEREST | Dr |
| RECEIVABLE | INTEREST | Cr |
Table 16-86 ACCR: Memo To Real Movement
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| MEMO INCOME | INTEREST | Dr |
| MEMO RECEIVABLE | INTEREST | Cr |
| RECEIVABLE | INTEREST | DR |
| INCOME | INTEREST | CR |
Table 16-87 CICR: Contra Increase
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| INCOME | INTEREST | Dr |
| CONTRA | INTEREST | Cr |
Table 16-88 REVP: Interest Payment Reversal
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| RECEIVABLE | INTEREST | Dr |
| CUSTOMER | INTEREST | Cr |
Table 16-89 ACCR: Memo To Real Movement
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| MEMO RECEIVABLE | INTEREST | Dr |
| MEMO INCOME | INTEREST | Cr |
| INCOME | INTEREST | DR |
| RECEIVABLE | INTEREST | CR |
Table 16-90 CICR: Contra Increase
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| CONTRA | INTEREST | Dr |
| INCOME | INTEREST | Cr |
The following are the entries for interest payment for non-performing loans which are partially or fully reserved
Table 16-91 LIQD: Interest Payment
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| CUSTOMER | INTEREST | Dr |
| RECEIVABLE | INTEREST | Cr |
Table 16-92 ACCR: Memo To Real Movement
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| MEMO INCOME | INTEREST | Dr |
| MEMO RECEIVABLE | INTEREST | Cr |
| RECEIVABLE | INTEREST | DR |
| INCOME | INTEREST | CR |
Table 16-93 CICR: Contra Increase
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| INCOME | INTEREST | Dr |
| CONTRA | INTEREST | Cr |
Table 16-94 FRSV: FAS114 Reserve Decrease
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| FAS114 FUNDED RESERVE | Least of (Reserve Decrease Amt, Existing FAS 114 Reserve) | Dr |
| FAS114 FUNDED RELEASE | Least of (Reserve Decrease Amt, Existing FAS 114 Reserve) | Cr |
Table 16-95 RESR: Reserve Decrease
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| RESERVE | Least of (Residual of Reserve Decrease Amt after FRSV, Existing Reserve) | Dr |
| RECOVERY | Least of (Residual of Reserve Decrease Amt after FRSV, Existing Reserve) | Cr |
Parent topic: Appendix B - Accounting Entries, Advices and Error Codes