{ "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 } ] } }