1. Letter of Credit User Guide
  2. Annexure A - Accounting Entries for LCs
  3. Event-wise Accounting Entries
  4. ROPN: Reopening of an LC

14.2.18 ROPN: Reopening of an LC

Liability

Table 14-45 Accounting Entries

Role Amount Tag Dr/Cr
LC_OCU LIAB_OS_AMT Dr
LC_OCU_OFFSET LIAB_OS_AMT Cr
LC_OCU ADV_LIAB_OS_AMT Dr
LC_OCU_OFFSET ADV_LIAB_OS_AMT Cr
LC_CNF CNF_LIAB_OS_AMT Dr
LC_CNF_OFFSET CNF_LIAB_OS_AMT Cr
Collateral Booking (From Customer Account

Table 14-46 Accounting Entries

Role Amount Tag Dr/Cr
COLL_CUST_ACC COLLAMT_OS Dr
LC_COLL_ACCT COLLAMT_OS_EQ Cr
Booking (From Customer and Obligor Account)

Table 14-47 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-wise Accounting Entries