1. Letter of Credit User Guide
  2. Annexure A - Accounting Entries for LCs
  3. Event-wise Accounting Entries
  4. AVAL: Availment Under LC

14.2.2 AVAL: Availment Under LC

Liability

Table 14-23 Accounting Entries

Role Amount Tag Dr/Cr
LC_OCU AVAIL_SET_AMT Cr
LC_OCU_OFFSET AVAIL_SET_AMTEQ Dr
LC_OCU ADV_LIAB_AVAIL_AMT Cr
LC_OCU_OFFSET ADV_LIAB_AVAIL_AMT Dr
LC_CNF_OFF CNF_LIAB_AVAIL_AMT Dr
LC_CNF CNF_LIAB_AVAIL_AMT Cr
Collateral (If Any)

Table 14-24 Accounting Entries

Role Amount Tag Dr/Cr
COLL_CUST_ACC COLL_AMNDAMT Cr
LCCOLL_INT_ACCT COLL_AVALAMT Dr
LC_OCU_OFFSET AVAIL_SET_AMT Dr
LC_OCU AVAIL_SET_AMT Cr
LCCOLL_INT_ACCT COLL_AMT_DECR Dr
LC_COLL_BRIDGE COLL_AMT_DECR Cr

Table 14-25 Accounting Entries (Collateral with split details)

Role Amount Tag Dr/Cr
COLL_CUST_ACC COLL_AVALAMT_S01 Cr
COLL_CUST_ACC COLL_AVALAMT_S02 Cr
LCCOLL_INT_ACC COLL_AVALAMTEQ Dr

Parent topic: Event-wise Accounting Entries