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 |
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