15.4.21 ROPN: Reopening of an Islamic LC
Liability
Table 15-39 Accounting Entries
| Role | Amount Tag | Debit /Credit |
|---|---|---|
| IL_OCU | LIAB_OS_AMT | Dr |
| IL_OCU_OFFSET | LIAB_OS_AMT | Cr |
| IL_OCU | ADV_LIAB_OS_AMT | Dr |
| IL_OCU_OFFSET | ADV_LIAB_OS_AMT | Cr |
| IL_CNF | CNF_LIAB_OS_AMT | Dr |
| IL_CNF_OFFSET | CNF_LIAB_OS_AMT | Cr |
Collateral
Booking (From Customer Account)
Table 15-40 Accounting Entries
| Role | Amount Tag | Debit /Credit |
|---|---|---|
| COLL_CUST_ACC | COLLAMT_OS | Dr |
| LC_COLL_ACCT | COLLAMT_OS_EQ | Cr |
Booking (From Customer and Obligor Account)
Table 15-41 Accounting Entries
| Role | Amount Tag | Dr/Cr |
|---|---|---|
| COL_CUST_ACC | COLLAMT_OS | Dr |
| LCCOLL_INT_ACCT | COLLAMT_OSEQ | Cr |
| COL_OBP_ACC | COLLAMT_OS_OBP | Dr |
| LCCOLL_INT_ACCT | COLLAMT_OSEQ_OBP | Cr |
Parent topic: Event-Accounting Entries