| { |
| "task_id": "task_0020", |
| "asset": "USD2", |
| "assetQuantity": "329000", |
| "baseCurrency": "USD", |
| "journalEntry": { |
| "lines": [ |
| { |
| "ledgerAccountName": "A0083: Swaps (Clearing)", |
| "ledgerAccountType": "Asset", |
| "drCr": "Debit", |
| "amountBase": "329000.00", |
| "currency": "USD", |
| "isClearingAccount": true, |
| "normalBalance": "Debit", |
| "role": "gross" |
| }, |
| { |
| "ledgerAccountName": "I0003: Realized Gain (Loss)", |
| "ledgerAccountType": "Income", |
| "drCr": "Credit", |
| "amountBase": "0.00", |
| "currency": "USD", |
| "isClearingAccount": false, |
| "normalBalance": "Credit", |
| "role": "gain_loss" |
| }, |
| { |
| "ledgerAccountName": "A0015: Digital Assets : Ravley", |
| "ledgerAccountType": "Asset", |
| "drCr": "Debit", |
| "amountBase": "0.00", |
| "currency": "USD", |
| "isClearingAccount": false, |
| "normalBalance": "Debit", |
| "role": "gain_loss" |
| }, |
| { |
| "ledgerAccountName": "A0015: Digital Assets : Ravley", |
| "ledgerAccountType": "Asset", |
| "drCr": "Credit", |
| "amountBase": "329000.00", |
| "currency": "USD", |
| "isClearingAccount": false, |
| "normalBalance": "Debit", |
| "role": "gross" |
| } |
| ] |
| }, |
| "keyLineAccounts": [ |
| "A0083: Swaps (Clearing)" |
| ], |
| "realizedGainLoss": null, |
| "totalDebitsBase": "329000.00", |
| "totalCreditsBase": "329000.00", |
| "hasRealizedGainLoss": false, |
| "entryShape": "CR_wallet_asset", |
| "tags": [ |
| "category:SWAP", |
| "shape:CR_wallet_asset", |
| "lines:4", |
| "asset:USD2", |
| "swap_clearing" |
| ], |
| "explanation": "The organization recorded this SWAP as a 4-line entry: Debit 329000.00 USD to `A0083: Swaps (Clearing)`; Credit 0.00 USD to `I0003: Realized Gain (Loss)`; Debit 0.00 USD to `A0015: Digital Assets : Ravley`; Credit 329000.00 USD to `A0015: Digital Assets : Ravley`. Total debits equal total credits (329000.00 USD).", |
| "reasoningEvidence": [ |
| { |
| "kind": "CLASSIFICATION", |
| "note": "the source system's transaction type narrows the account family", |
| "shared": [ |
| "swap" |
| ] |
| }, |
| { |
| "kind": "MECHANISM", |
| "via": "dex", |
| "note": "the evidence jointly narrows the treatment", |
| "shared": [ |
| "swap" |
| ] |
| } |
| ], |
| "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 |
| } |
| ] |
| } |
| } |
|
|
