The accounting transaction explains the trigger for which reason a set of entries shall be generated. The accounting transaction is specific for a combination of product and accounting event type (e.g. contractual maturity, payment, accrual, amortisation). For each accounting transaction a set of entries should be generated.
For an individual accounting transaction it might be necessary to consider several measures or ratios in the corresponding set of entries. In case an accounting transaction is linked to more than one measure or ratio, for each combination of accounting transaction and measure/ratio a separate record is provided.
Data Field | DESCRIPTION |
companyId | Tenant |
dealId | Reference to the underlying deal |
gaap | GAAP |
postingDate | Posting Date |
accountingTransaction | The accounting transaction explains the trigger for which reason a set of entries shall be generated. The accounting transaction is specific for a combination of product and accounting event type (e.g. contractual maturity, payment, accrual, amortisation) and provides key information for linking a set of entries. For each accounting transaction several accounting relevant measures/ratios can be provided. |
| MeasureOrRatioDescription | Name of measure/ratio |
| signOfAmountAccountingRatio | Sign which indicates if the amount of the measure/ratio to be booked is + or - |
currencyTransaction | Currency of transaction |
| amountAccountingRatio | Amount of accounting ratio in transaction currency |
| amountAccountingRatioBal | Amount of accounting ratio in functional currency/balance sheet currency |
| bankClient | Sign which informs if the customer is a bank or client (1:bank; 0: client) |
| customerType | Additional customer information. Possible attributes are corporate, employer, private household etc. |
| product | Name of product |
| accountingCategory | Name of accounting category |
| impairmentStage | Name of impairment stage, e.g. stage 1, stage 2, stage 3 |
| impairmentType | Impairment Type differentiates between general provision for stage 1 and stage 2 impaired deals as wells as lump sum specific provision and specific provision for stage 3 impaired deals |