List of Account Types for Various Financial Instruments (W5)
This version is superseded. Click here to view the latest guide.
PURPOSE
This document lists the account types for different financial instruments.
List of Account Types
| ACCT TYPE | DESCRIPTION | BS/PL | MODULE |
|---|---|---|---|
| 0001 | Cash at Bank | BS | |
| 0002 | Intercompany | BS | |
| 0003 | FX Cash Clearing Account | BS | |
| 0004 | Interbank Settlement Clearing | BS | |
| 0100 | MMK – Deposit | BS | Money Market |
| 0101 | MMK – Deposit Interest Income | PL | Money Market |
| 0102 | MMK – Deposit – Interest Receivables | BS | Money Market |
| 0200 | MMK – Loan | BS | Money Market |
| 0201 | MMK – Loan Interest Expense | PL | Money Market |
| 0202 | MMK – Loan – Interest Payables | BS | Money Market |
| 0203 | MMK – Termination Penalty | PL | Money Market |
| 0204 | MMK – Deposit – Long Term | BS | Money Market |
| 0205 | MMK – Loan – Long Term | BS | Money Market |
| 0206 | MMK – WHTA Dr | BS | Money Market |
| 0207 | MMK – WHTB Dr | BS | Money Market |
| 0208 | MMK – WHT Other Dr | BS | Money Market |
| 0209 | MMK – WHTA Cr | BS | Money Market |
| 0210 | MMK – WHTB Cr | BS | Money Market |
| 0211 | MMK – WHT Other Cr | BS | Money Market |
| 0302 | INV: Purchase Interest – Unsettled | BS | Investment |
| 0303 | INV: Due to Broker | BS | Investment |
| 0304 | INV: Due from Broker | BS | Investment |
| 0305 | INV: Trading Income Price Impact | PL | Investment |
| 0306 | INV: Trading Income FX Impact | PL | Investment |
| 0307 | INV: Brokerage | BS | Investment |
| 0308 | INV: Contract Stamp | PL | Investment |
| 0309 | INV: Contract Fees | PL | Investment |
| 0310 | INV: Other Fees | PL | Investment |
| 0311 | INV: GST – Investment | BS | Investment |
| 0312 | INV: Investment Interest Income | PL | Investment |
| 0313 | INV: Investment Interest Receivable | BS | Investment |
| 0314 | INV: Unrealised MTM – P/L – Price | PL | Investment |
| 0315 | INV: Unrealised MTM – Reserve | PL | Investment |
| 0317 | DIV:Dividend Receivable | BS | Dividend |
| 0318 | DIV:Tax on Dividend | PL | Dividend |
| 0319 | DIV:Other Dividend Expenses | PL | Dividend |
| 0320 | DIV:Dividend Income | PL | Dividend |
| 0321 | CPN:Coupon Income | PL | Coupon/Redeem |
| 0322 | CPN:Withholding Tax on Coupon Income | PL | Coupon/Redeem |
| 0323 | INV: Unrealised MTM – P/L – FX Impact | PL | Investment |
| 0328 | INV: Investment Bond Cost | BS | Investment |
| 0329 | INV: Investment Equity Cost | BS | Investment |
| 0330 | INV: Investment Structure Security Cost | BS | Investment |
| 0331 | INV: Bond Premium/Discount | BS | Investment |
| 0332 | INV: Bond Premium Amort/Disc Acc | BS | Investment |
| 0333 | INV: Investment Bond Cost – Revaluation | BS | Investment |
| 0334 | INV: Investment Equity Cost – Revaluation | BS | Investment |
| 0335 | INV: Investment Structure Security Cost Revaluation | BS | Investment |
| 0401 | FRX: Deals Payables | BS | Foreign Exchange |
| 0402 | FRX: Deals Receivables | BS | Foreign Exchange |
| 0403 | FRX: Derivative Asset Fair Value | BS | Foreign Exchange |
| 0404 | FRX: Derivative Liability Fair Value | BS | Foreign Exchange |
| 0405 | FRX: Other Cumulative Income Reserve | PL | Foreign Exchange |
| 0406 | FRX: Other Cumulative Expense Reserve | PL | Foreign Exchange |
| 0407 | FRX: FX Settle Translation Debit | PL | Foreign Exchange |
| 0408 | FRX: FX Settle Translation Credit | PL | Foreign Exchange |
| 0501 | SWP: Netting Interest Expense | PL | Cash Sweeping |
| 0502 | SWP: Netting Interest Payable | BS | Cash Sweeping |
| 0503 | SWP: Netting Interest Income | PL | Cash Sweeping |
| 0504 | SWP: Netting Interest Receivable | BS | Cash Sweeping |
| 0505 | SWP: Sweep Interest Income | PL | Cash Sweeping |
| 0506 | SWP: Sweep Interest Expenses | PL | Cash Sweeping |
| 0601 | COP: Option Premium Income | PL | Currency Options |
| 0602 | COP: Option Premium Expenses | PL | Currency Options |
| 0603 | COP: Option Revaluation Surplus | BS | Currency Options |
| 0604 | COP: Option Revaluation Deficit | BS | Currency Options |
| 0605 | COP: Option Unrealised Gain | PL | Currency Options |
| 0606 | COP: Option Unrealised Losses | PL | Currency Options |
| 0607 | COP: Option Realised Gain | PL | Currency Options |
| 0608 | COP: Option Realised Losses | PL | Currency Options |
| 0701 | IRS – Principal Paid | BS | Interest Rate Swap |
| 0702 | IRS – Interest Income | PL | Interest Rate Swap |
| 0703 | IRS – Interest Receivables | BS | Interest Rate Swap |
| 0704 | IRS – Principal Received | BS | Interest Rate Swap |
| 0705 | IRS – Interest Expense | PL | Interest Rate Swap |
| 0706 | IRS – Interest Payables | BS | Interest Rate Swap |
| 0707 | IRS: MTM Gains | PL | Interest Rate Swap |
| 0708 | IRS: MTM Losses | PL | Interest Rate Swap |
| 0709 | IRS – MTM Revaluation | PL | Interest Rate Swap |
| 0710 | IRS – Derivative Financial Instrument | BS | Interest Rate Swap |
| 0711 | IRS – Hedging Reserve | BS | Interest Rate Swap |
| 0712 | IRS – DFI – Non-Current Asset | BS | Interest Rate Swap |
| 0713 | IRS – DFI – Non Current Liability | BS | Interest Rate Swap |
| 0714 | IRS – TL Swap Lending | BS | Interest Rate Swap |
| 0715 | IRS – TL Swap – Lending Interest Income | PL | Interest Rate Swap |
| 0716 | IRS – TL Swap – Lending -Interest Receivables | BS | Interest Rate Swap |
| 0717 | IRS – TL Swap – Borrowing | BS | Interest Rate Swap |
| 0718 | IRS – TL Swap – Borrowing Interest Expense | PL | Interest Rate Swap |
| 0719 | IRS – TL Swap – Borrowing – InterestPayables | BS | Interest Rate Swap |
| 0720 | IRS – TL Swap – Lending – Long Term | BS | Interest Rate Swap |
| 0721 | IRS – TL Swap – Borrowing – Long Term | BS | Interest Rate Swap |
| 0801 | TML – Lending | BS | Term Loan |
| 0802 | TML – Lending Interest Income | PL | Term Loan |
| 0803 | TML – Lending – Interest Receivables | BS | Term Loan |
| 0804 | TML – Borrowing | BS | Term Loan |
| 0805 | TML – Borrowing Interest Expense | PL | Term Loan |
| 0806 | TML – Borrowing – Interest Payables | BS | Term Loan |
| 0807 | TML – Lending – Long Term | BS | Term Loan |
| 0808 | TML – Borrowing – Long Term | BS | Term Loan |
| 0809 | TML – WHTA Dr | BS | Term Loan |
| 0810 | TML – WHTB Dr | BS | Term Loan |
| 0811 | TML – WHT Other Dr | BS | Term Loan |
| 0812 | TML – WHTA Cr | BS | Term Loan |
| 0813 | TML – WHTB Cr | BS | Term Loan |
| 0814 | TML – WHT Other Cr | BS | Term Loan |
| 0901 | NDF – Realised Loss – NDF | PL | Non-Deliverable Forward |
| 0902 | NDF – Realised Gain – NDF | PL | Non-Deliverable Forward |
| 0903 | NDF – Revaluation | BS | Non-Deliverable Forward |
| 1201 | Interco Advance | BS | Call/Sweep |
| 1202 | Interco Advance Interest Receivable | BS | Call/Sweep |
| 1203 | Interco Advance Interest Income | PL | Call/Sweep |
| 1204 | Interco Advance Interest Payable | BS | Call/Sweep |
| 1205 | Interco Advance Interest Expense | PL | Call/Sweep |
| 1206 | Interco Advance Payable | BS | Call/Sweep |
| 1207 | Interco Advance Receivable | BS | Call/Sweep |
| 1301 | Withholding Tax Payable DR | BS | Call/Sweep |
| 1302 | Withholding Tax Payable CR | BS | Call/Sweep |
| 1303 | Withholding Tax Receivable DR | BS | Call/Sweep |
| 1304 | Withholding Tax Receivable CR | BS | Call/Sweep |
| 1501 | MAP: Pay Fees/Charges | PL | Fees and Cash Transactions |
| 1502 | MAR:Receive Fees/Charges | PL | Fees and Cash Transactions |
| 8101 | FX – Realised Gains – Revenue | PL | Money Market,TermLoan |
| 8102 | FX – Realised Gains – Capital | PL | Money Market,TermLoan |
| 8103 | FX – Unrealised Gains- Revenue | PL | Money Market,TermLoan |
| 8201 | FX – Unrealised Gains – Capital | PL | Money Market,TermLoan |
| 9101 | FX – Realised Losses – Revenue | PL | Money Market,TermLoan |
| 9102 | FX – Realised Losses – Capital | PL | Money Market,TermLoan |
| 9151 | FX – Unrealised Losses – Revenue | PL | Money Market,TermLoan |
| 9152 | FX – Unrealised Losses – Capital | PL | Money Market,TermLoan |
| 9401 | FX – Realised Gains – FX Trade | PL | Foreign Exchange |
| 9402 | FX – Realised Losses – FX Trade | PL | Foreign Exchange |
| 9451 | FX – Unrealised Gains – FX Trade | PL | Foreign Exchange |
| 9452 | FX – Unrealised Losses – FX Trade | PL | Foreign Exchange |
| 9453 | FX – Unrealised Gains – NDF | PL | Non-Deliverable Forward |
| 9454 | FX – Unrealised Losses – NDF | PL | Non-Deliverable Forward |
| 9455 | FX – Realised Gains – Investment | PL | Investment |
| 9456 | FX – Realised Losses – Investment | PL | Investment |
| 9457 | FX – Unrealised Gains – Investment | PL | Investment |
| 9458 | FX – Unrealised Losses – Investment | PL | Investment |
| 9459 | FX – Unrealised Gains Swap Point – FX Trade | PL | Foreign Exchange |
| 9460 | FX – Unrealised Losses Swap Point – FXTrade | PL | Foreign Exchange |
| 9461 | FX – Realised Gains Swap Point – FX Trade | PL | Foreign Exchange |
| 9462 | FX – Realised Losses Swap Point – FX Trade | PL | Foreign Exchange |
| 9601 | FX Realised Losses Capital – Advances | PL | Call/Sweep |
| 9602 | FX Realised Gains Capital – Advances | PL | Call/Sweep |
| 9603 | FX Realised Losses Revenue – Advances | PL | Call/Sweep |
| 9604 | FX Realised Gains Revenue – Advances | PL | Call/Sweep |
| 9605 | FX Unrealised Losses Capital – Advances | PL | Call/Sweep |
| 9606 | FX Unrealised Gain Capital – Advances | PL | Call/Sweep |
| 9607 | FX Unrealised Losses Revenue – Advances | PL | Call/Sweep |
| 9608 | FX Unrealised Gain Revenue – Advances | PL | Call/Sweep |
RELATED INFORMATION
CHANGE HISTORY
