1. Bilateral Loans
  2. Appendix B - Accounting Entries, Advices and Error Codes
  3. Accounting Entries for Cost of Credit Valuation

16.11 Accounting Entries for Cost of Credit Valuation

The following entries are posted for cost of credit valuation

The entries posted for fee liquidation are listed below.

Table 16-101 FELR: Fee Liquidation

Accounting Role Amount Tag Dr/Cr Indicator
COMPONENT_FIA COMPONENT_DECR D
MARKWOOFFSET COMPONENT_DECR C
CUSTOMER COMPONENT_LIQD D
COMPONENT_FIA COMPONENT_LIQD C
COMPONENT_FIA COMPONENT_DECR D
CUSTOMER COMPONENT_DECR C
COMPONENT_FIA COMPONENT_LIQD C
CUSTOMER COMPONENT_LIQD D
The entries for fee accrual are listed below.

Table 16-102 FACR: Fee Accrual

Accounting Role Amount Tag Dr/Cr Indicator
COMPONENT_FIN COMPONENT_ACCR C
COMPONENT_FIA COMPONENT_ACCR D
The entries for unfunded FAS114 reserve decrease are listed below.

Table 16-103 FRSV: Unfunded and Funded FAS114 Reserve Increase/ Decrease

Accounting Role Amount Tag Dr/Cr Indicator
FASUNFNDEDRSV UNFUND_FASDEC Dr
FASUNFUNDRLS UNFUND_FASDEC Cr
The entries for unfunded FAS114 reserve increase are listed below.

Table 16-104 Unfunded FAS114 Reserve

Accounting Role Amount Tag Dr/Cr Indicator
FASUNFUNDBLD UNFUND_FASINC Dr
FASUNFNDEDRSV UNFUND_FASINC Cr
The entries for funded FAS114 reserve increase are listed below:

Table 16-105 Funded FAS114 Reserve

Accounting Role Amount Tag Dr/Cr Indicator
FASFUNDEDBUILD FUND_FASINC D
FASFNDEDRSV FUND_FASINC C
The entries for funded FAS114 reserve decrease are listed below.

Table 16-106 Funded FAS114 Reserve

Accounting Role Amount Tag Dr/Cr Indicator
FASFNDEDRSV FUND_FASDEC D
FASFUNDEDREL FUND_FASDEC C
The entries posted for trade reclassification are listed below.

Table 16-107 TRCL: Trade Reclassification

Accounting Role Amount Tag Dr/Cr Indicator
CONASSETGL PRINC_HFS_DECR D
CONASSETGLHFS PRINC_HFS_DECR C
CONASSETGLHFS PRINC_HFS_INCR D
CONASSETGL PRINC_HFS_INCR C
ASSETGL PRINC_HFS_DECR D
ASSETGLHFS PRINC_HFS_DECR C
ASSETGLHFS PRINC_HFS_INCR D
ASSETGL PRINC_HFS_INCR C
The entries posted for contra rebalancing are listed below

Table 16-108 CREB: Contra Rebalance

Accounting Role Amount Tag Dr/Cr Indicator
CONTRAGL LD-FX-INT_CDCR D
WASHACC LD-FX-INT_CDCR C
WASHACC LD-FX-INT_CICR D
CONTRAGL LD-FX-INT_CICR C
The entries posted for FAS114 rebalancing are listed below.

Table 16-109 FREB: FAS114 Rebalance

Accounting Role Amount Tag Dr/Cr Indicator
FASFNDEDRSV FUND_FASDEC D
WASHACC FUND_FASDEC C
WASHACC FUND_FASINC D
FASFNDEDRSV FUND_FASINC C
The entries posted for write-off rebalancing are listed below.

Table 16-110 WREB: Write-off Rebalance

Accounting Role Amount Tag Dr/Cr Indicator
RESERVEGL PRINCIPAL_RDEC D
WASHACC PRINCIPAL_RDEC C
WASHACC PRINCIPAL_RINC D
RESERVEGL PRINCIPAL_RINC C
The entries posted for reserve decrease are listed below:

Table 16-111 RESR: Reserve Decrease

Accounting Role Amount Tag Dr/Cr Indicator
RESERVEGL PRINCIPAL_RDEC D
URECOVERY_GL PRINCIPAL_RDEC C
WRITEOFFEXP PRINCIPAL_RINC D
RESERVEGL PRINCIPAL_RINC C
The entries posted for contra decrease are listed below

Table 16-112 CDCR: Contra Decrease

Accounting Role Amount Tag Dr/Cr Indicator
CONTRAGL COMPONENT_CDCR D
CUSTOMER COMPONENT _CDCR C
The entries posted for contra increase are listed below:

Table 16-113 CICR: Contra Increase

Accounting Role Amount Tag Dr/Cr Indicator
COMPONENTINC COMPONENT_CICR D
CONTRAGL COMPONENT_CICR C
CUSTOMER COMPONENT_MCICR D
CONTRAGL COMPONENT_MCICR C

Parent topic: Appendix B - Accounting Entries, Advices and Error Codes