File size: 3,344 Bytes
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"task_id": "task_0041",
"asset": "USD2",
"assetQuantity": "4900000",
"baseCurrency": "USD",
"journalEntry": {
"lines": [
{
"ledgerAccountName": "A0198: Swap and Bridge Holding account",
"ledgerAccountType": "Asset",
"drCr": "Debit",
"amountBase": "4900000.00",
"currency": "USD",
"isClearingAccount": true,
"normalBalance": "Debit",
"role": "gross"
},
{
"ledgerAccountName": "A0096: Hot Wallet for Bridging",
"ledgerAccountType": "Asset",
"drCr": "Credit",
"amountBase": "4900000.00",
"currency": "USD",
"isClearingAccount": false,
"normalBalance": "Debit",
"role": "gross"
},
{
"ledgerAccountName": "X0177: Realized Gain/Loss",
"ledgerAccountType": "Expense",
"drCr": "Credit",
"amountBase": "0.00",
"currency": "USD",
"isClearingAccount": false,
"normalBalance": "Debit",
"role": "gain_loss"
},
{
"ledgerAccountName": "A0096: Hot Wallet for Bridging",
"ledgerAccountType": "Asset",
"drCr": "Debit",
"amountBase": "0.00",
"currency": "USD",
"isClearingAccount": false,
"normalBalance": "Debit",
"role": "gain_loss"
}
]
},
"keyLineAccounts": [
"A0198: Swap and Bridge Holding account"
],
"realizedGainLoss": null,
"totalDebitsBase": "4900000.00",
"totalCreditsBase": "4900000.00",
"hasRealizedGainLoss": false,
"entryShape": "CR_wallet_asset",
"tags": [
"category:SWAP",
"shape:CR_wallet_asset",
"lines:4",
"asset:USD2",
"XZG4-1"
],
"explanation": "The organization recorded this SWAP as a 4-line entry: Debit 4900000.00 USD to `A0198: Swap and Bridge Holding account`; Credit 4900000.00 USD to `A0096: Hot Wallet for Bridging`; Credit 0.00 USD to `X0177: Realized Gain/Loss`; Debit 0.00 USD to `A0096: Hot Wallet for Bridging`. Total debits equal total credits (4900000.00 USD).",
"reasoningEvidence": [
{
"kind": "CLASSIFICATION",
"note": "the source system's transaction type narrows the account family",
"shared": [
"swap"
]
},
{
"kind": "MECHANISM",
"via": "bridging",
"note": "the evidence jointly narrows the treatment",
"shared": [
"bridge"
]
}
],
"rubric": {
"family": "SWAP",
"passThreshold": 0.85,
"criteria": [
{
"id": "correct_swap_treatment",
"label": "Correct swap accounting treatment",
"weight": 0.2
},
{
"id": "correct_disposed_asset_account",
"label": "Correct disposed-side accounting account/treatment",
"weight": 0.2
},
{
"id": "correct_acquired_asset_account",
"label": "Correct acquired-side accounting account/treatment",
"weight": 0.2
},
{
"id": "correct_drcr",
"label": "Correct Debit/Credit treatment",
"weight": 0.15
},
{
"id": "correct_valuation",
"label": "Correct valuation / accounting amounts",
"weight": 0.15
},
{
"id": "correct_gain_loss_treatment",
"label": "Correct gain/loss treatment",
"weight": 0.1
}
]
}
}
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