| { |
| "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 |
| } |
| ] |
| } |
| } |
|
|
