System Maintained Files

EB.CASHFLOW is the central data repository of the cash flow engine. It generates cash flows for contracts input in different applications.

It stores the cash flow information. When MM, LD, SL, AA and BL deals are entered and authorised, an EB.CASHFLOW record is created, which contains details of the deal, the cash flow, the Effective Interest Rate (EIR), stage of the contract, next review date for the system to initiate IFRS 9 processing.

This table stores the Static information relating to the contract and displays in the following fields

• CCY
• Interest Basis
• IFRS Classification
• Ias Sub Type
• Accounting Method
• Contract Rate
• Accrual Method

Rate information relating to the contract is captured and displayed in the following fields:

• Market Key
• Market Margin (includes MARGIN operand).

Cash flow information relating to the contract is captured and displayed in the following fields:

• Cashflow Date
• Cashflow Amount
• Accrual Method

A sample of the EB.CASHFLOW record is shown below:

Field	Description
Asset Liab Ind	Indicates the Asset and Liability indicator, which updates based on the initial sign of the contract.
Posting Details Id	Indicates the IFRS.POSTING.DETAILS.ID that is updated by the system.
Eir Reqd	Indicates whether EIR calculation is required.
Event Type	Indicates the cash flow change event, which is passed on by the application.
EIR	Stores the effective rate of interest calculated based on the information supplied to the EB.CASHFLOW.HANDOFF by the applications.
Product Category	Updates the category of the contract.
Stage	Updates the value based on the configuration in IFRS.PARAMETER.
Next Review Date	Indicates the date for review, which is based on the parameter review frequency set.
Application	Displays the application in which the contract was recorded.

The EB.CASHFLOW record also holds the details of the expected cash flows if a contract is to be impaired. The details are entered through the IFRS.DATA.CAPTURE application.

These are standard balance records, which have been amended to store details of assets based on the position types. Where the Position Type field is other than TR, the Asset Type fields are prefixed with IF*

A screenshot of ECB is displayed below:

The IFRS.ACCT.BALANCES application stores the accrued balances (calculated balances) for different Acct Head Types per contract.

This is a common table, which is updated across various applications following the same rules.

A screenshot of IFRS.ACCT.BALANCES is displayed below :

Field	Description
Balance	Indicates the previous day’s balance.
Last Calc Amt	Indicates current day’s movement.
IFRS9 Contract Balance	Indicates current day’s figure for EB.CONTRACT.BALANCE.

The IFRS.ACCOUNTING.DETAILS file holds the details of the various components used for the calculation of IFRS entries.

If the Update Acct Dtls field is set to Yes, then the system produces this lower level detail record for each deal per day. If set to No, then these records are not produced.

The records can be activated for testing and de-activated once live, if the bank feels it is appropriate.

Below is the screenshot of IFRS.ACCOUNTING.DETAILS:

The following table explains the fields and its corresponding descriptions.

Field	Description
Ifrs Balance 1	Displays the current day’s amount for Amortised – Stage 1.
Ifrs Balance 2	Displays the current day’s amount for Amortised.
Ifrs Balance 3	Displays the current day’s amount for Disclosure.
Contract Balance	Displays the current day’s amount.