IMPORTANT DISCLAIMER: This document provides sample treasury accounting configurations for illustration purposes only.

In many cases, the following

accounting templates have not been fully tested and may not produce journal entries that are 100% correct. Also, these journal structures may not satisfy your
unique accounting requirements or cover all possible scenarios. You should use this only as an example of one possible set up and thoroughly test whatever
final configuration you define. Oracle does not intend to imply that following these sample set ups will result in proper accounting entries for your company.

Deal Type IG - Intercompany Funding

Subtype FUND

Date Type Amount Type Action Code Bank GL Prin GL Int GL Db/Cr GL Acct

COMENCE PRINFLW REC * Db

COMENCE PRINFLW REC * Cr
ACCRUAL INTADJ POS Db Intercompany Interest Expense
ACCRUAL INTADJ POS Cr Accrued Interest
INTCOMP COMPOND PAY Db Accrued Interest
INTCOMP COMPOND PAY * Cr
SETTLE INTSET PAY Db Accrued Interest
SETTLE INTSET PAY * Cr
REVAL CCYREAL GAIN * Db
REVAL CCYREAL GAIN Cr Realized Currency Gain/Loss
REVAL CCYREAL LOSS Db Realized Currency Gain/Loss
REVAL CCYREAL LOSS * Cr
INTCOMP COMPOND PAY * Db
INTCOMP COMPOND PAY Cr Accrued Interest

Deal Type IG - Intercompany Funding

Subtype INVEST

Date Type Amount Type Action Code Bank GL Prin GL Int GL Db/Cr GL Acct

COMENCE PRINFLW PAY * Db

COMENCE PRINFLW PAY * Cr
ACCRUAL INTADJ POS Db Accrued Interest
ACCRUAL INTADJ POS Cr Intercompany Interest Expense
INTCOMP COMPOND REC * Db
INTCOMP COMPOND REC Cr Accrued Interest
SETTLE INTSET REC * Db
SETTLE INTSET REC Cr Accrued Interest
REVAL CCYREAL GAIN Db Realized Currency Gain/Loss
REVAL CCYREAL GAIN * Cr
REVAL CCYREAL LOSS * Db
REVAL CCYREAL LOSS Cr Realized Currency Gain/Loss
INTCOMP COMPOND REC Db Accrued Interest
INTCOMP COMPOND REC * Cr

Deal Type ONC - Short Term Money

Subtype INVEST

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

ACCRUAL INTADJ POS DR accrued interest receivable
ACCRUAL INTADJ POS CR Interest Income (short term)
COMMENCE PRINFLW DECRS * DR
COMMENCE PRINFLW DECRS CR Short term investment
COMMENCE PRINFLW INCRS DR Short term investment
COMMENCE PRINFLW INCRS * CR
SETTLE INTSET SETTLE * DR
SETTLE INTSET SETTLE CR accrued interest receivable
SETTLE INTSET COMPGRS DR Interest Income (short term)
SETTLE INTSET COMPGRS CR accrued interest receivable
REVAL CCYREAL GAIN DR Interest Income (short term)
REVAL CCYREAL GAIN CR Realized Currency Gain/Loss
REVAL CCYREAL LOSS DR Realized Currency Gain/Loss
REVAL CCYREAL LOSS CR Interest Income (short term)

Deal Type IRS - Interest Rate Swap (Should be similar to TMM - Wholesale Term Money)
Subtype FUND

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

REVAL UNREAL GAIN Db Liability Account
REVAL UNREAL GAIN Cr Unrealized Gain/Loss
REVAL UNREAL LOSS Db Unrealized Gain/Loss
REVAL UNREAL LOSS Cr Liability Account
ACCRUAL INTADJ POS Db Interest Income/Expense
ACCRUAL INTADJ POS Cr Accrued Interest
SETTLE INTSET Db Accrued Interest
SETTLE INTSET * Cr
DEALT INITIAL INCRSE Db Clearing Account
DEALT INITIAL INCRSE Cr Liability Account
COMENCE INITIAL INCRSE * Db
COMENCE INITIAL INCRSE Cr Clearing Account
COMENCE PRINFLW INCRSE * Db
COMENCE PRINFLW INCRSE Cr Liability Account
COMENCE PRINFLW DECRSE Db Liability Account
COMENCE PRINFLW DECRSE * Cr
REVAL CCYREAL GAIN Db Liability Account
REVAL CCYREAL GAIN Cr Currency Gain/Loss
REVAL CCYREAL LOSS Db Currency Gain/Loss
REVAL CCYREAL LOSS Cr Liability Account

Deal Type IRS - Interest Rate Swap (Should be similar to TMM - Wholesale Term Money)
Subtype INVEST

Date Type Amount Type Action Code Bank GL Db/Cr GL Acct

REVAL UNREAL GAIN Db Asset Account

REVAL UNREAL GAIN Cr Unrealized Gain/Loss
REVAL UNREAL LOSS Db Unrealized Gain/Loss
REVAL UNREAL LOSS Cr Asset Account
ACCRUAL INTADJ POS Db Accrued Interest
ACCRUAL INTADJ POS Cr Interest Income/Expense
SETTLE INTSET * Db
SETTLE INTSET Cr Accrued Interest
DEALT INITIAL INCRSE Db Asset Account
DEALT INITIAL INCRSE Cr Clearing Account
COMENCE INITIAL INCRSE Db Clearing Account
COMENCE INITIAL INCRSE * Cr
COMENCE PRINFLW INCRSE Db Asset Account
COMENCE PRINFLW INCRSE * Cr
COMENCE PRINFLW DECRSE * Db
COMENCE PRINFLW DECRSE Cr Asset Account
REVAL CCYREAL GAIN Db Asset Account
REVAL CCYREAL GAIN Cr Currency Gain/Loss
REVAL CCYREAL LOSS Db Currency Gain/Loss
REVAL CCYREAL LOSS Cr Asset Account

Deal Type Stock - Equity Investments

Subtype BUY

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

DEALT COMENCE Debit Investments
DEALT COMENCE Credit AP Due to Broker
SETTLE COMENCE Debit AP Due to Broker
SETTLE COMENCE * Credit
DECLARE DIVEXP POS Debit AR Due from Broker
DECLARE DIVEXP POS Credit Dividend Revenue
DECLARE DIVEXP REV Debit Dividend Revenue
DECLARE DIVEXP REV Credit AR Due from Broker
PAYMENT DIVSET * Debit
PAYMENT DIVSET Credit AR Due from Broker
REVAL UNREAL GAIN Debit Valuation Allowance
REVAL UNREAL GAIN Credit Unrealized Gain/Loss
REVAL UNREAL LOSS Debit Unrealized Gain/Loss
REVAL UNREAL LOSS Credit Valuation Allowance
REVAL REAL GAIN Debit Unrealized Gain (Loss)
REVAL REAL GAIN Credit Valuation Allowance
REVAL REAL GAIN Credit Realized Gain (Loss)
REVAL REAL GAIN Debit Investments
REVAL REAL LOSS Debit Valuation Allowance
REVAL REAL LOSS Credit Unrealized Gain (Loss)
REVAL REAL LOSS Debit Realized Gain (Loss)
REVAL REAL LOSS Credit Investments

Deal Type Stock - Equity Investments

Subtype SELL

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

DEALT COMENCE Debit AR Due from Broker
DEALT COMENCE Credit Investments
SETTLE COMENCE * Debit
SETTLE COMENCE Credit AR Due from Broker

Deal Type Bond - Fixed Income Securities

Subtype BUY

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

DEALT INTL_FV Debit Marketable Securities
DEALT INT Debit Accrued Interest
DEALT DISC Credit Unamort Premium (Disc) - Mkt.
Sec Adjunct
DEALT PREMIUM Debit Unamort Premium (Disc) - Mkt.
Sec Adjunct
DEALT COMENCE Credit Payable - Due to Broker
COMENCE COMENCE * Credit
ACCRUAL SLDISC POS Debit Unamort Premium (Disc) - Mkt.
Sec Adjunct
ACCRUAL SLPREM POS Credit Unamort Premium (Disc) - Mkt.
Sec Adjunct
ACCRUAL SLDISC POS Credit Other Income (Expense)
ACCRUAL SLPREM POS Debit Other Income (Expense)
COMENCE COMENCE Debit Payable - Due to Broker
ACCRUAL CPMADJ POS Debit Accrued Interest
ACCRUAL CPMADJ POS Credit Interest Income
COUPON COUPON * Debit
COUPON COUPON Credit Accrued Interest
COUPON COUPON Debit Receivable - Due from Broker
COUPON COUPON Credit Receivable - Due from Broker
REVAL <REALAMC> GAIN Credit Other Income (Expense)

REVAL <REALAMC> LOSS Debit Other Income (Expense)

REVAL <REALAMC> GAIN Debit Unrealized Gain (Loss)

REVAL <REALAMC> GAIN Credit Unrealized Gain (Loss)

REVAL <REALAMC> LOSS Debit Unrealized Gain (Loss)

REVAL <REALAMC> LOSS Credit Unrealized Gain (Loss)

ACCRUAL <SLUAMD> REV Debit Unamort Premium (Disc) - Mkt.

Sec Adjunct
ACCRUAL <SLUAMP> REV Credit Unamort Premium (Disc) - Mkt
Sec Adjunct
MATURE <BAL_FV> * Debit
MATURE <BAL_FV> Credit Marketable Securities
MATURE <BAL_FV> Debit Receivable - Due from Broker
MATURE <BAL_FV> Credit Receivable - Due from Broker
COUPON TAX Debit Withholding Tax Expense
COUPON TAX Credit Accrued Interest

Deal Type Bond - Fixed Income Securities

Subtype SELL

DEALT INTL_FV Credit Marketable Securities

DEALT INT Credit Accrued Interest
DEALT COMENCE Debit Receivable - Due from Broker
COMENCE COMENCE * Debit
COMENCE COMENCE Credit Receivable - Due from Broker

Deal Type NI - Discounted Securities (example 1)

Subtype BUY

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

COMENCE COMENCE Debit Marketable Securities
COMENCE COMENCE * Credit
ACCRUAL <EFFINT> POS Debit Interest Receivable
ACCRUAL <EFFINT> POS Credit Interest Income (Expense)
REVAL UNREAL GAIN Debit Marketable Securities: Contra -
Gain/Loss
REVAL UNREAL GAIN Credit OCI - Gain/Loss
REVAL UNREAL LOSS Credit Marketable Securities: Contra -
Gain/Loss
REVAL UNREAL LOSS Debit OCI - Gain/Loss
REVAL REAL GAIN Credit Marketable Securities: Contra -
Gain/Loss
REVAL REAL GAIN Debit OCI - Gain/Loss
REVAL REAL GAIN Credit Other Income (Expense)
REVAL REAL LOSS Debit Marketable Securities: Contra -
Gain/Loss
REVAL REAL LOSS Credit OCI - Gain/Loss
REVAL REAL LOSS Debit Other Income (Expense)
ACCRUAL <EFFINT> REV Credit Interest Receivable
MATURE BAL_FV * Debit
MATURE <BALCOM> Credit Marketable Securities

Deal Type NI - Discounted Securities (example 1)

Subtype SELL

COMENCE COMENCE * Debit

COMENCE <ORIGCON> Credit Marketable Securities
Deal Type NI - Discounted Securities (example 2)
Subtype BUY

Date Type Amount Type Action Code Bank GL Debit/Credit GL Account

COMENCE COMENCE * Credit
COMENCE INT Credit Mkt. Securities Contra -
Unamortized Discount
COMENCE INTL_FV Debit Marketable Securities
ACCRUAL <EFFINT> POS Debit Mkt. Securities Contra -
Unamortized Discount
ACCRUAL <EFFINT> POS Credit Interest Income
REVAL UNREAL GAIN Debit Mkt. Securities Contra -
Gain/Loss
REVAL UNREAL GAIN Credit OCI Gain/Loss
REVAL UNREAL LOSS Credit Mkt. Securities Contra -
Gain/Loss
REVAL UNREAL LOSS Debit OCI Gain/Loss
REVAL REAL GAIN Credit Mkt. Securities Contra -
Gain/Loss
REVAL REAL LOSS Debit Mkt. Securities Contra -
Gain/Loss
REVAL REAL GAIN Debit OCI Gain/Loss
REVAL REAL GAIN Credit Other Income (Expense)
REVAL REAL LOSS Credit OCI Gain/Loss
REVAL REAL LOSS Debit Other Income (Expense)
MATURE BAL_FV * Debit
MATURE BAL_FV Credit Marketable Securities

Deal Type NI - Discounted Securities (example 2)

Subtype SELL

COMENCE COMENCE * Debit

COMENCE INTL_FV Credit Marketable Securities
COMENCE <DISCREV> Debit Mkt. Securities Contra -
Unamortized Discount

Deal Type FX
Deal Subtype Spot
Date Type Amount Type Action Code Bank GL Debit/Credit
VALUE BUY CR
VALUE BUY DR
VALUE SELL CR
VALUE SELL DR

Deal Type FX
Deal Subtype Forward

Date Type Amount Type Action Code Bank GL Debit/Credit

DEALT BUY DR
DEALT BUY CR
DEALT SELL DR
DEALT SELL CR
ROLLPRE BUY DR
ROLLPRE BUY CR
ROLLPRE SELL DR
ROLLPRE SELL CR
REVAL UNREAL GAIN DR
REVAL UNREAL GAIN CR
REVAL UNREAL LOSS DR
REVAL UNREAL LOSS CR
REVAL REAL GAIN DR
REVAL REAL GAIN CR
REVAL REAL LOSS DR
REVAL REAL LOSS CR
VALUE BUY * DR
VALUE BUY CR
VALUE SELL DR
VALUE SELL * CR