8.00 Transaction Codes - SunGarddocs.sungard.com/InvestOne/120Doc/System_Manual/... · SYSTEM MANUAL - SECTION 8.00 - TRANSACTION CODES ... Rebook of Units Created (Participants Contribution)

SYSTEM MANUAL - SECTION 8.00 - TRANSACTION CODES

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8.00 Transaction Codes 1 Overview ................................................................................................................ 1

MUTUAL FUND ACCOUNTS ................................................................................................ 13 OPTIONS .................................................................................................................... 15 FUTURES: OLD ............................................................................................................ 17 FUTURES: ASSET GROUP F .............................................................................................. 17 FUTURES: ASSET GROUP FT ............................................................................................. 18 SHORT POSITION .......................................................................................................... 19 GLOBAL ..................................................................................................................... 20 UNIT TRUST ................................................................................................................ 21 CURRENCY CONTRACTS ................................................................................................... 22 TAXLOT ADJUSTMENTS .................................................................................................... 23 MULTIPLE CLASSES OF SHARES INITIALIZATION ...................................................................... 24 MULTI-MANAGER/MCS FUND ........................................................................................... 25 INTEREST ONLY/PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING ............................................ 26 INVESTMENT CONTRACTS PROCESSING ................................................................................ 27 ALTERNATE SHORT POSITIONS .......................................................................................... 27 MASTER/FEEDER ACCOUNTING .......................................................................................... 28 SEPARATE ACCOUNTS ..................................................................................................... 29 POOLED FUND ACCOUNTS ................................................................................................ 31 INTEREST RATE SWAPS: ASSET GROUP IW ........................................................................... 32 CLEARED INTEREST RATE SWAPS: ASSET GROUP IW ................................................................ 33 IFRS MULTIPLE BOOK COST ADJUSTMENTS ........................................................................... 34 CURRENCY SWAPS: ASSET GROUP CW ................................................................................ 35 CLEARED CURRENCY SWAPS: ASSET GROUP CW ..................................................................... 36 CREDIT DEFAULT SWAP: ASSET GROUP DW .......................................................................... 39 CLEARED CREDIT DEFAULT SWAP: ASSET GROUP DW .............................................................. 40 TOTAL RETURN SWAP: ASSET GROUP TW ............................................................................. 42 TRADE THRU ZERO PROCESSING ........................................................................................ 43



1

1 OVERVIEW This Appendix discusses the transaction codes active in the Enterprise System. This section shows the description, accounting effects and class for each code, as seen on the Tran Code Definition (CODE) screen. Section 8.01 is a summary of the transaction code processing requirements (that is, required, optional, calculated, and default fields on the online screens). Transactions used for options, futures, short positions, global and unit trust funds are shown separately. Section 8.02 shows system generated TRAN CODES based on the functionality that generates them.



2

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class AFEE Audit Fees - N N N EXP *ASDEL Assimilation Delivery N +* - - DELK ASDIVD Residual Dividend (Due to Assimilation) + N N N DIVD *ASREC Assimilation Receipt N -* + + RECX BDIVD- Rebook of Dividend Adjustment (Decrease Income

Cash) - N N N INCM

BDRAW Drawdown Rebook N - + + PYP BETACY Rebook of Units Created Foreign Currency

(UT, OEIC) N + N + ESOF

BETAPP Rebook of Units Created (UT, OEIC) N + N + ETSO BETDEL Rebook of Basket of Securities Delivery + + - - ETDL BETECY Rebook of Units Redeemed Foreign Currency

(UT, OEIC) N - N - EROF

BETEXP Rebook of Units Redeemed (UT, OEIC) N - N - ETRO BETPAC Rebook of Units Created (Participants Contribution) N + N + ETSM BETPAW Rebook of Units Redeemed (Participants

Withdrawal) N - N - ETRM

BETPCF Rebook of Units Created Foreign Currency (Participants Contribution)

N + N + ESMF

BETPWF Rebook of Units Redeemed Foreign Currency (Participants Withdrawal)

N - N - ERMF

BETREC Rebook of Basket of Securities Receipt - - + + ETRC BINT- Rebook of Interest Adjustment (Decrease Income

Cash) - N N N INCM

BMBSPD Rebook of Paydown Principal (Amort = Proceeds - Cost)

N + - - RPWA

BMBSPP Rebook of Pro-rata Paydown (Amort = Proceeds - Cost)

N + - - RPWA

BPAYDA Rebook of Mortgage Paydown Principal - Amort N + - - PDWA BPAYDN Rebook of Mortgage Paydown Principal N + - - PDWN BPAYUP Rebook of Mortgage Payup Principal N - + + PUP BPPAYA Rebook of Mortgage Pro-rata Principal Paydown -

Amort N + - - PDWA

BPPAYD Rebook of Mortgage Pro-rata Principal Paydown N + - - PDWN *BRDEL Bond Rename Delivery N + - - DELE BREPAY Rebook of Installment Bond Principal Repayment N + - - RPAY *BRREC Bond Rename Receipt N - + + RECX BSPPDA Rebook of Mortgage Pro-rata Principal Paydown on

Short Position – Amort N - + + PAOP

BSPPDN Rebook of Mortgage Pro-rata Principal Paydown on Short Position

N - + + PDOP

BUY Purchase - - + + BUY BUYIK Buy In-Kind - - + + BUY BUYT Purchase with Drawdown - - + + BUY BUYX Ex-Dated Purchase + - + + BUYX *BUYRR Buy Back Reverse Repurchase Agreement - - + + BURR CALL Bond Call + + - - CALL CAPDIS Capital Account Disbursement N - N N CAPD CAPREC Capital Account Receipt N + N N CAPR *CPDEL General Corporate Action Delivery N +* - - DELK *CPREC General Corporate Action Receipt N -* + + RECX



3

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class *CSTEXP Decrease Cost with Offset to Income N* N N - ICST *CSTINC Increase Cost with Offset to Income N* N N + ICST *CUDEL CUSIP Renumber Delivery N +* - - DELK *CUREC CUSIP Renumber Receipt N -* + + RECX *CVDEL Conversion Delivery N +* - - DELK CVDIVD Residual Dividend (Due to Conversion) + N N N DIVD *CVREC Conversion Receipt N -* + + RECX DECR Decrease Other Assets Offset Cash N + N N DECR *DELC Deliver Security at Cost + + - - DELV *DELM Deliver at Market + + - - DELV *DELVM Delivery Security at Market + + - - DELV *DELTAP DELTA POSITION ADJESTMENT N N N N TXDL DELVUI Deliver Undistributed Income – Feeder + N N N DLUI DIVD Dividend + N N N DIVD DIVD+ Dividend Adjustment (Increase Income Cash) + N N N INCM DIVD- Dividend Adjustment (Decrease Income Cash) - N N N INCM DIVDF INTR Dividend Collected – Foreign Sources + N N N DIVD DIVDF- INTR Dividend Adjustment – Foreign Sources - N N N INCM *DIVR Dividend Reinvestment N -* + + DIVR DRAW Drawdown N - + + PYP DRDIVD Residual Dividend (Due to DIVD Reinvestment) + N N N DIVD ETACY Units Created Foreign Currency (UT, OEIC) N + N + ESOF ETAPP Units Created (UT, OEIC) N + N + ETSO ETDEL Basket of Securities Delivery + + - - ETDL ETECY Units Redeemed Foreign Currency (UT, OEIC) N - N - EROF ETEXP Units Redeemed (UT, OEIC) N - N - ETRO ETPAC Units Created (Participants Contribution) N + N + ETSM ETPAW Units Redeemed (Participants Withdrawal) N - N - ETRM ETPCF Units Created Foreign Currency (Participants

Contribution) N + N + ESMF

ETPWF Units Redeemed Foreign Currency (Participants Withdrawal)

N - N - ERMF

ETREC Basket of Securities Receipt - - + + ETRC *EXDEL Exchange Delivery N +* - - DELK *EXREC Exchange Receipt N -* + + RECX EXP Expense - N N N EXP EXP+ Expense Adjustment (Increase Income Cash) + N N N EXP EXP- Expense Adjustment (Decrease Income Cash) - N N N EXP *FDEL Free Delivery N N - - FROT *FREC Free Receipt N N + + FRIN ICBUY Intercompany Purchase (with Elimination) - - + + ICBU ICBUYN Intercompany Purchase (no Elimination) - - + + ICBN ICSELL Intercompany Sale (with Elimination) + + - - ICSL ICSELN Intercompany Sale (no Elimination) + + - - ICSN INCD Income Distribution to Participants - N N N DIST INCD+ Income Distribution to Participants Adjustment - N N N DIST INCD- Income Distribution to Participants Adjustment + N N N DIST INCP Income Earned in Pooled Funds + N N N INCM INCDX Income Distribution – No Effect on HV Div Factor - N N N DIST INCDX- Income Dist Adjust – No Effect on HV Div Factor + N N N DIST



4

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class INCDX+ Income Dist Adjust – No Effect on HV Div Factor - N N N DIST INCR Increase Other Assets Offset Cash N - N N INCR INSF Income Earned from STIF Funds + N N N INCM INSL Income Earned from Security Lending + N N N INCM INSL- Decreast Income Earned on Security Lending - N N N INCM INT Interest Collected + N N N INCM INTE Interest Expense - N N N EXP INT+ Interest Adjustment (Increase Income Cash) + N N N INCM INT- Interest Adjustment (Decrease Income Cash) - N N N INCM INTRE Interest Reinvestment N N + + CINT LIQU Liquidation + + - - SELL MATU Maturities + + - - MATU MATU+ Maturity Income Adjustment (increase) + N N N INCM MATU- Maturity Income Adjustment (decrease) - N N N INCM *MATURR Mature Reverse Repurchase Agreement - - + + MTRR MBSPDA Paydown Principal (Amort=Proceeds-Cost) N + - - RPWA MBSPPA Pro-rata Paydown (Amort=Proceeds-Cost) N + - - RPWA MISCDI Miscellaneous Disbursement (Decrease Income) - N N N MISD MISCDS Miscellaneous Disbursement (Increase Expense) - N N N MIS- MISCR Miscellaneous Receipts - Global + N N N INCM MISCRE Miscellaneous Receipts + N N N MIS+ *MRDEL Merger Delivery N +* - - DELK *MRREC Merger Receipt N -* + + RECX *NMDEL Name Change Delivery N +* - - DELK *NMREC Name Change Receipt N -* + + RECX NOTE System Adjusted Transaction (Original Amounts) N N N N NL *OFDEL Exchange Offer Delivery N +* - - DELK OFEE Other Fees - N N N EXP *OFREC Exchange Offer Receipt N -* + + RECX *PARC Participants Contribution N + + N CONT PARVA+ Valuation Adjustment - Price + N + N N PARV PARVA- Valuation Adjustment - Price - N - N N PARV *PARW Participants Withdrawal N - - N WITH PAYDWA Mortgage Paydown Principal - Amort N + - - PDWA PAYDWN Mortgage Paydown Principal N + - - PDWN PAYUP Mortgage Payup Principal N - + + PUP PCALL Partial Call + + - - CALL PPAYDA Mortgage Pro-rata Principal Paydown - Amort N + - - PDWA PPAYDN Mortgage Pro-rata Principal Paydown N + - - PDWN PUT Bond Put + + - - CALL PYUP Mortgage Pro-rata Principal Payup N - + + PYP RASDEL Reversal of Assimilation Delivery N - + + DELK RASREC Reversal of Assimilation Receipt N + - - DIST RBASDL Rebook of Assimilation Delivery N + - - DELK RBASRC Rebook of Assimilation Receipt N - + + RECX RBBON- Rebook of Reverse Bonus N N N - SPLT RBBONU Rebook of Bonus N N N + SPLT RBBRDL Rebook of a Bond Rename Delivery N + - - DELE RBBRRC Rebook of a Bond Rename Receipt N - + + RECX RBBUY Rebook of a Purchase - - + + BUY



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* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RBBUYR Rebook Buy Back Reverse Repurchase Agreement - - + + BURR RBBUYT Purchase with Drawdown Rebook - - + + BUY RBBUYX Rebook Ex-Dated Purchase + - + + BUYX RBBYIK Rebook of a Buy In-Kind - - + + BUY RBCALL Rebook of a Bond Call + + - - CALL RBCPDL Rebook of General Corporate Action Delivery N - - - DELK RBCPRC Rebook of General Corporate Action Receipt N - + + RECX RBCUDL Rebook of CUSIP Renumber Deliver N + - - DELK RBCURC Rebook of CUSIP Renumber Receipt N - + + RECX RBCVDL Rebook of Conversion Delivery N + - - DELK RBCVRC Rebook of Conversion Delivery Receipt N - + + RECX RBDELC Rebook of Deliver Security (Successor) at Market + + - - DELV RBDELM Rebook Deliver at Market Value + + - - DELV RBDIVD Dividend Rebook + N N N DIVD RBDIVR Rebook of Dividend Reinvestment N - + + DIVR RBDLVC Rebook Deliver Security at Cost + + - - DELV RBDLVM Rebook of Delivery Security at Market + + - - DELV RBEXDL Rebook of Exchange Delivery N + - - DELK RBEXP Expense Rebook - N N N EXP RBEXRC Rebook of Exchange Receipt N - + + RECX RBFDEL Rebook of Free Delivery N N - - FROT RBFDVD Rebook of INTR Dividend Collected – Foreign

Sources + N N N DIVD

RBFDV- Rebook of INTR Dividend Adjustment–Foreign Sources

- N N N INCM

RBFREC Rebook of Free Receipt - N + + FRIN RBINCD Rebook Income Distribution to Participants - N N N DIST RBINT Interest Rebook + N N N INCM RBLIQU Rebook of a Liquidation + + - - SELL RBMATU Rebook of Maturity + + - - MATU RBONU- Reversal of Reverse Bonus N N N + SPLT RBONUS Reversal of Bonus N N N - SPLT RBMRDL Rebook of Merger Delivery N + - - DELK RBMRRC Rebook of Merger Receipt N - + + RECX RBNMDL Rebook of Name Change Delivery N + - - DELK RBNMRC Rebook of Name Change Receipt N - + + RECX RBOFDL Rebook of Exchange Offer Delivery N + - - DELK RBOFRC Rebook of Exchange Offer Receipt N - + + RECX RBPCAL Rebook of a Partial Bond Call + + - - CALL RBPUT Rebook Bond Put + + - - CALL RBPYUP Rebook of Mortgage Pro-rata Principal Payup N - + + PYP RBRCA Rebook of Return of Capital + + N - ROCA RBRCA- Rebook of Negative Return of Capital - - N + ROCA RBRCT Rebook of Return of Capital with Regard for Trade

Date + + N - ROCT

RBRCT- Rebook of Negative Return of Capital with Regard for Trade Date

- - N + ROCT

RBRCVC Rebook Receive Security at Cost - - + + RECV RBRCVM Rebook of Receipt Security at Market - - + + RECV RBRDDL Rebook of Redenomination Delivery N + - - DELE RBRDEL Reversal of a Bond Rename Delivery N - + + DELE



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* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RBRDRC Rebook of Redenomination Receipt N - + + RECX RBRECC Rebook of Receive Security (Trustee) at Cost - - + + RECV RBRECM Rebook Receive at Market Value - - + + RECV RBREDM Rebook of Redemption N + - - SELL RBRGAN Rebook of Realized Gain N + N N RGAN RBRGDL Rebook of Plan of Reorganization Delivery N + - - DELK RBRGRC Rebook of Plan of Reorganization Receipt N - + + RECX RBRLOS Rebook of Realized Loss N - N N RGAN RBRNDL Rebook of Renominalization Delivery N + - - DELE RBRNRC Rebook of Renominalization Receipt N - + + RECX RBRREC Reversal of a Bond Rename Receipt N + - - RECX RBRSPL Rebook of Reverse Stock Split N N N - SPLT RBSASD Rebook of Assimilation Delivery - Short N -* + + DELK RBSASR Rebook of Assimilation Receipt - Short N +* - - RECX RBSBON Rebook of Bonus Issuance - Short N N - N SPLT RBSBRD Rebook of Bond Renumber Delivery - Short N -* + + DELE RBSBRR Rebook of Bond Renumber Receipt - Short N -* - - RECX RBSCPD Rebook of General Corporate Action Delivery -

Short N -* + + DELK

RBSCPR Rebook of General Corporate Action Receipt - Short N +* - - RECX RBSCUD Rebook of CUSIP Renumber Delivery - Short N -* + + DELK RBSCUR Rebook of CUSIP Renumber Receipt - Short N +* - - RECX RBSCVD Rebook of Conversion Delivery - Short N -* + + DELK RBSCVR Rebook of Conversion Receipt - Short N +* - - RECX RBSDVS Rebook Stock Divd as Shares in Another Stock N N + + SIOS RBSELL Rebook of a Sale + + - - SELL RBSELX Rebook Ex-Dated - + - - SELX RBSLIQ Rebook of Liquidation - Short - - + + SELO RBSLRR Rebook Sell Reverse Repurchase Agreement N + - - SLRR RBSLXP Rebook Remove Fixed Expense – Carry N N N - SLEX RBSMRD Rebook of Merger Delivery - Short N -* + + DELK RBSMRR Rebook of Merger Receipt - Short N +* - - RECX RBSMTT Rebook of Merger by Tax Lot Tender - Short N - + + SELO RBSNMD Rebook of Name Change Delivery - Short N -* + + DELK RBSNMR Rebook of Name Change Receipt - Short N +* - - RECX RBSOFD Rebook of Exchange Offer Delivery - Short N -* + + DELK RBSOFR Rebook of Exchange Offer Receipt - Short N +* - - RECX RBSPDL Rebook of Spin-Off Delivery N + - N DELK RBSPLT Rebook of Stock Split N N N + SPLT RBSPRC Rebook of Spin-Off Receipt N - + + RECX RBSPYP Rebook of Mortgage Pro-rata Principal Payup for

Short Position N + - - SPYP

RBSRDY Rebook of Rights Takeup Delivery - Short N - + + DELK RBSRED Rebook of Redemption - Short N - + + SELL RBSRGD Rebook of Plan of Reorganization Delivery – Short N -* + + DELK RBSRGR Rebook of Plan of Reorganization Receipt - Short N +* - - RECX RBSRRY Rebook of Rights Takeup Receipt - Short + + - - RECY RBSRSP Rebook of Reverse Stock Split - Short N N + N SPLT RBSSPD Rebook of Spin-Off Delivery - Short N -* N + DELK RBSSPR Rebook of Spin-Off Receipt - Short N +* - - RECX



7

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RBSSPT Rebook of Stock Split - Short N N - N SPLT RBSTDV Rebook of Stock Dividend N N N + STDV RBSTND Rebook of Tender (Takeover) - Short N - + + SELO RBSWNT Rebook of Warrants Issuance – Short N + - - BUY RBSWRD Rebook of Warrants Issuance with Cost Delivery -

Short N -* N + DELK

RBSWRR Rebook of Warrants Issuance with Cost Receipt - Short

N +* - - RECX

RBSWRX Rebook of Warrants Expiration - Short N N + + SELL RBSXDL Rebook of Exchange Delivery - Short N -* + + DELK RBSXRC Rebook of Exchange Receipt - Short N +* - - RECX RBTNDL Rebook of Total Redenomination Delivery N + - - DELE RBTNRC Rebook of Total Redenomination Receipt N - + + RECX RBUYIK Reversal of a Buy In-Kind + + - - BUY RBSLIK Rebook of a Sell In-Kind + + - - SELL RBTEND Rebook of a Tender (Takeover) N + - - SELL RBUY Reversal of a Purchase + + - - BUY RBUYR Reversal Buy Back Reverse Repurchase Agreement + + - - BURR RBUYT Reversal of Purchase with Drawdown + + - - BUY RBUYX Reversal Ex-Dated Purchase - + - - BUYX RBWSA+ Rebook of a Wash Sale Adjust. - - + + WSAU RBWSA- Rebook of a Wash Sale Adjust. + + - - WSAD RCALL Reversal of a Bond Call - - + + CALL RCPDEL Reversal of General Corporate Action Delivery N - + + DELK RCPREC Reversal of General Corporate Action Receipt N + - - RECX RCUDEL Reversal of CUSIP Renumber Deliver N - + + DELK RCUREC Reversal of CUSIP Renumber Receipt N + - - RECX RCVDEL Reversal of Conversion Delivery N - + + DELK RCVREC Reversal of Conversion Receipt N + - - RECX RDELC Reversal of Deliver Security (Successor) at Market - - + + DELV RDELM Reversal Deliver at Market Value - - + + DELV RDELVC Reversal Deliver Security at Cost - - + + DELV RDELVM Reversal of Delivery Security at Market - - + + DELV RDIVD Dividend Reversal - N N N DIVD RDIVD- Reversal of Dividend Adjustment (Decrease Income

Cash) + N N N INCM

RDIVDF Reversal of INTR Dividend Collected – Foreign Sources

- N N N DIVD

RDRAW Reversal of Drawdown N + - - PYP RDVDF- Reversal of INTR Dividend Adjustment – Foreign

Sources + N N N INCM

RDIVR Reversal of Dividend Reinvestment N + - - DIVR *RECC Receive Sec (Trustee) at Cost - - + + RECV *RECM Receive at Market Value - - + + RECV *RECVM Receive Security at Market - - + + RECV RECVUI Receive Undistributed Income – Feeder - N N N RCUI REDDEL Redenomination Delivery N + - - DELE REDM Redemption N + - - SELL REDREC Redenomination Receipt N - + + RECX RENDEL Renominalization Delivery N + - - DELE RENREC Renominalization Receipt N - + + RECX



8

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class REPAY Installment Bond Principal Repayment N + - - RPAY RETACY Reversal of Units Created Foreign Currency

(UT, OEIC) N - N - ESOF

RETAPP Reversal of Units Created (UT, OEIC) N - N - ETSO RETDEL Reversal of Basket of Securities Delivery - - + + ETDL RETECY Reversal of Units Redeemed Foreign Currency

(UT, OEIC) N + N + EROF

RETEXP Reversal of Units Redeemed (UT, OEIC) N + N + ETRO RETPAC Reversal of Units Created (Participants

Contribution) N - N - ETSM

RETPAW Reversal of Units Redeemed (Participants Withdrawal)

N + N + ETRM

RETPCF Reversal of Units Created Foreign Currency (Participants Contribution)

N - N - ESMF

RETPWF Reversal of Units Redeemed Foreign Currency (Participants Withdrawal)

N + N + ERMF

RETREC Reversal of Basket of Securities Receipt + + - - ETRC REXDEL Reversal of Exchange Delivery N - + + DELK REXP Expense Reversal + N N N EXP REXREC Reversal of Exchange Receipt N + - - RECX RRFDEL Reversal of Free Delivery N N + + FROT RFREC Reversal of Free Receipt + N - - FRIN RGAIN Realized Gain N + N N RGAN RGAIN- Realized Gain Adjustment N - N N RGAN *RGDEL Plan of Reorganization Delivery N +* - - DELK *RGREC Plan of Reorganization Receipt N -* + + RECX RINCD Reversal Income Distribution to Participants + N N N DIST RINT Interest Reversal - N N N INCM RINT- Reversal of Interest Adjustment (Decrease Income

Cash) + N N N INCM

RLIQU Reversal of a Liquidation - - + + SELL RLOSS Realized Loss N - N N RGAN RLOSS- Realized Loss Adjustment N + N N RGAN RMATU Reversal of Maturity - - + + MATU RMBSPD Reversal of Paydown Principal (Amort = Proceeds -

Cost) N - + + RPWA

RMBSPP Reversal of Pro-rata Paydown (Amort = Proceeds - Cost)

N - + + RPWA

RMRDEL Reversal of Merger Delivery N - + + DELK RMRREC Reversal of Merger Receipt N + - - RECX RNMDEL Reversal of Name Change Delivery N - + + DELK RNMREC Reversal of Name Change Receipt N + - - RECX ROCA Return of Capital + + N - ROCA ROCA- Negative Return of Capital - - + N ROCA ROCAT Return of Capital with Regard for Trade Date + + - N ROCT ROCAT- Negative Return of Capital with Regard for Trade

Date - - + N ROCT

ROFDEL Reversal of Exchange Offer Delivery N - + + DELK ROFREC Reversal of Exchange Offer Receipt N + - - RECX RPAYDA Reversal of Mortgage Paydown Principal - Amort N - + + PDWA RPAYDN Reversal of Mortgage Paydown Principal N - + + PDWN



9

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RPAYUP Reversal of Mortgage Payup Principal N + - - PUP RPCALL Reversal of a Partial Bond Call - - + + CALL RPPAYA Reversal of Mortgage Pro-rata Principal Paydown -

Amort N - + + PDWA

RPPAYD Reversal of Mortgage Pro-rata Principal Paydown N - + + PDWN RPUT Reversal Bond Put - - + + CALL RPYUP Reversal of Mortgage Pro-rata Principal Payup N + - - PYP RRDDEL Reversal of Redenomination Delivery N - + + DELE RRDREC Reversal of Redenomination Receipt N + - - RECX RRRECC Reversal of Receive Security (Trustee) at Cost + + - - RECV RRECM Reversal Receive at Market Value + + - - RECV RRECVC Reversal Receive Security at Cost + + - - RECV RRECVM Reversal of Receipt Security at Market + + - - RECV RREDM Reversal of Redemption N - + + SELL RRGAIN Reversal of Realized Gain N - N N RGAN RRGDEL Reversal of Plan of Reorganization Delivery N - + + DELK RRGREC Reversal of Plan of Reorganization Receipt N + - - RECX RRIGHT Reversal of Rights Issuance N N N - BUY RRLOSS Reversal of Realized Loss N + N N RGAN RRNDEL Reversal of Renominalization Delivery N - + + DELE RRNREC Reversal of Renominalization Receipt RN + - - RECX RROCA Reversal of Return of Capital - - + N ROCA RROCA- Reversal of a Negative Return of Capital + + - N ROCA RROCT Reversal of Return of Capital with Regard for Trade

Date - - + N ROCT

RROCT- Reversal of Negative Return of Capital with Regard for Trade Date

+ + - N ROCT

RRSPLT Reversal of Reverse Stock Split N N N + SPLT RRTDEL Reversal of Rights Issuance Delivered with

Transferred Cost N - - N DELK

RRTDLY Reversal of Rights Takeup Delivered N - + + DELK RRTEXP Reversal of Rights Expiration N N + + SELL RRTRCY Reversal of Rights Takeup Received + + - - RECY RRTREC Reversal of Rights Issuance Receipt with

Transferred Cost N + - - RECX

RSASDL Reversal of Assimilation Delivery - Short N +* - - DELK RSASRC Reversal of Assimilation Receipt - Short N -* + + RECX RSBONU Reversal of Bonus Issuance - Short N N - N SPLT RSBRDL Reversal of Bond Renumber Delivery - Short N +* - - DELE RSBRRC Reversal of Bond Renumber Receipt - Short N -* + + RECX RSCPDL Reversal of General Corporate Action Delivery -

Short N +* - - DELK

RSCPRC Reversal of General Corporate Action Receipt - Short

N -* + + RECX

RSCUDL Reversal of CUSIP Renumber Delivery - Short N +* - - DELK RSCURC Reversal of CUSIP Renumber Receipt - Short N -* + + RECX RSCVDL Reversal of Conversion Delivery - Short N +* - - DELK RSCVRC Reversal of Conversion Receipt - Short N -* + + RECX RSDVOS Reversal Stock Divd as Shares in Another Stock N N - - SIOS RSELIK Reversal of a Sell In-Kind - - + + SELL RSELL Reversal of a Sale - - + + SELL



10

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RSELX Reversal Ex-Dated + - + + SELX RSLIQU Reversal of Liquidation - Short + + - - SELO RSLRR Reversal Sell Reverse Repurchase Agreement N - + + SLRR RSLXP Reversal Remove Fixed Expense – Carry N N N + SLEX RSMRDL Reversal of Merger Delivery - Short N +* - - DELK RSMRRC Reversal of Merger Receipt - Short N -* + + RECX RSMTTD Reversal of Merger by Tax Lot Tender - Short N + - - SELO RSNMDL Reversal of Name Change Delivery - Short N +* - - DELK RSNMRC Reversal of Name Change Receipt - Short N -* + + RECX RSOFDL Reversal of Exchange Offer Delivery – Short N +* - - DELK RSOFRC Reversal of Exchange Offer Receipt – Short N -* + + RECX RSPDEL Reversal of Spin-Off Delivery N - + N DELK RSPLIT Reversal of Stock Split N N N - SPLT RSPLT Reverse Stock Split N N - N SPLT RSPREC Reversal of Spin-Off Receipt N + - - RECX RSPYUP Reversal of Mortgage Pro-rata Principal Payup for

Short Position N - + + SPYP

RSREDM Reversal of Redemption - Short N + - - SELO RSRGDL Reversal of Plan of Reorganization Delivery – Short N +* - - DELK RSRGHT Reversal of Rights Issuance - Short N N + N BUY RSRGRC Reversal of Plan of Reorganization Receipt – Short N -* + + RECX RSRSPT Reversal of Reverse Stock Split - Short N N - N SPLT RSRTDL Reversal of Rights Issuance with Cost Delivery -

Short N +* N - DELK

RSRTDY Reversal of Rights Takeup Delivery - Short N + - - DELK RSRTEX Reversal of Rights Expiration - Short N N - - SELL RSRTRC Reversal of Rights Issuance with Cost Receipt -

Short N -* + + RECX

RSRTRY Reversal of Rights Takeup Receipt - Short - - + + RECY RSSPDL Reversal of Spin-Off Delivery - Short N +* N - DELK RSSPLT Reversal of Stock Split - Short N N + N SPLT RSPPDA Reversal of Mortgage Pro - Rata Principal Paydown

on Short Position – Amort N + - - PAOP

RSPPDN Reversal of Mortgage Pro – Rata Principal Paydown on Short Position

N + - - PDOP

RSSPRC Reversal of Spin-Off Receipt - Short N -* + + RECX RSTEND Reversal of Tender (Takeover) - Short N + - - SELO RSTDV Reversal of Stock Dividend N N N - STDV RSWRDL Reversal of Warrants Issuance with Cost Delivery -

Short N +* N - DELK

RSWREX Reversal of Warrants Expiration - Short N N - - SELL RSWRNT Reversal of Warrants Issuance - Short N -* + + BUY RSWRRC Reversal of Warrants Issuance with Cost Receipt -

Short N -* + + RECX

RSXDEL Reversal of Exchange Delivery - Short N +* - - DELK RSXREC Reversal of Exchange Receipt - Short N -* + + RECX RTEND Reversal of a Tender (Takeover) N - + + SELL RTNDEL Reversal of Total Redenomination Delivery N - + + DELE RTNREC Reversal of Total Redenomination Receipt N + - - RECX RWRDEL Reversal of Warrants Issuance Delivered with

Transferred Cost N - + N DELK



11

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RWRNTS Reversal of Warrants Issuance N + - - BUY RWRREC Reversal of Warrants Issuance Received with

Transferred Cost N + - - RECX

RWRXP Reversal of Warrants Expiration N N - - SELL RWSAD+ Reversal of Wash Sale Adjust. + + - - WSAU RWSAD- Reversal of Wash Sale Adjust. - - + + WSAD SASDEL Assimilation Delivery - Short N -* + + DELK SASDIV Residual Dividend (due to Assimilation) - Short - N N N DIVD SASREC Assimilation Receipt - Short N +* - - RECX SBONUS Bonus Issuance - Short N N + N SPLT SCPDEL General Corporate Action Delivery - Short N -* + + DELK SCPREC General Corporate Action Receipt – Short N +* - _ RECX SCUDEL CUSIP Renumber Delivery - Short N -* + + DELK SCUREC CUSIP Renumber Receipt - Short N +* - - RECX SCVDEL Conversion Delivery - Short N -* + + DELK SCVDIV Residual Dividend (due to Conversion) - Short - N N N DIVD SCVREC Conversion Receipt - Short N +* - - RECX *SDIVOS Stock Divd as Shares in Another Stock N N + + SIOS SELEXP Remove Fixed Expense - Carry N N N - SLEX SELL Sale + + - - SELL SELLIK Sell In-Kind + + - - SELL SELLX Ex-Dated - + - - SELX *SELLRR Sell Reverse Repurchase Agreement N + - - SLRR SGANOS Stock Gain as Shares in Another Stock N N + + SGOS SLIQU Liquidation - Short - - + + SELO SMRDEL Merger Delivery - Short N -* + + DELK SMRREC Merger Receipt - Short N +* - - RECX SMTDEL Merger by Taxlot Delivery - Short N -* + + DELT SMTREC Merger by Taxlot Receipt - Short N +* - - RECX SMTTND Merger by Taxlot Tender - Short N - + + SELO SNMDEL Name Change Delivery - Short N -* + + DELK SNMREC Name Change Receipt - Short N +* - - RECX SOFDEL Exchange Offer Delivery - Short N -* + + DELK SOFREC Exchange Offer Receipt - Short N +* - - RECX *SPDEL Spinoff Delivery N +* N - DELK SPDIVD Residual Dividend (Due to Spinoff) + N N N DIVD *SPREC Spinoff Receipt N -* + + RECX SPLT Stock Split N N + N SPLT SPLT- Stock Split Adjustment - Decrease Shares N N - N SPLT SPPDWA Mortgage Pro-rata Principal Paydown for Short

Position – Amort N - + + PAOP

SPPDWN Mortgage Pro-rata Principal Paydown for Short Position

N - + + PDOP

SPYUP Mortgage Pro-rata Principal Payup for Short Position

N + - - SPYP

SREDM Redemption - Short N - + + SELO SRGDEL Plan of Reorganization Delivery - Short N -* + + DELK SRGREC Plan of Reorganization Receipt - Short N +* - - RECX SRIGHT Rights Issuance - Short N N - N BUY SRSPLT Reverse Stock Split - Short N N + N SPLT



12

* Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class SRTDEL Rights Issuance with Cost Delivery - Short N -* N + DELK SRTDLY Rights Takeup Delivery - Short N - + + DEKL SRTRCY Rights Takeup Receipt - Short + + - - RECY SRTREC Rights Issuance with Cost Receipt - Short N +* - - RECX SSPDEL Spinoff Delivery - Short N -* N + DELK SSPDIV Residual Dividend (due to Spin-Off) - Short - N N N DIVD SSPLT Stock Split - Short N N - N SPLT SSPREC Spinoff Receipt - Short N -* + + RECX STDV Stock Dividend N N + N STDV STDV- Stock Dividend Adjustment - Decrease Shares N N - N STDV STEND Tender (Takeover) - Short N - + + SELO SXDEL Exchange Delivery - Short N -* + + DELK SXREC Exchange Receipt - Short N +* - - RECX TEND Tender N + - - SELL TENDEL Total Redenomination Delivery N + - - DELE TENREC Total Redenomination Receipt N - + + RECX *TRFI Transfer from Income - + N N TRFI *TRFP Transfer from Principal + - N N TRFP *TRFINE Transfer from Income (negative balance) + - N N TRFI VAINC+ Valuation Adjustment - Dividend+ - N N N VAIN VAINC- Valuation Adjustment - Dividend- + N N N VAIN VAREC+ Valuation Adjustment - Collection+ - N N N VARE VAREC- Valuation Adjustment - Collection - + N N N VARE WASH+ Wash Sale Increase to Cost N N + + WSH+ WASH- Wash Sale Decrease to Cost N N - - WSH- WSADJ+ Wash Sale Increase to Cost - - + + WSAU WSADJ- Wash Sale Decrease to Cost + + - - WSAD



13

MUTUAL FUND ACCOUNTS Mutual Fund Accounts - - - - Accounting Effects - - - - - Tran Code

Description Inc Prin Share Cost Class

CLODR Close Dividend Reinvestments N + N N CLDR CLORED Close Redemptions N - N N CLRE CLORX Close Redemption Exchanges N + N N CLRX CLOSX Close Subscriptions Exchanges N + N N CLSX DSOUI Decrease Subscriptions; Offset Prior Und

Income + - N N SOUI

DUGOUI Decrease Prior Und G/L; Offset Prior Und Income

+ - N N PUPU

DUIOUG Decrease Prior Und Income; Offset Prior Und G/L

- + N N PUPU

EQCRDI Close Equalization Credit to Distributed Income

- N N N TSCR

EQCRD- Close Negative Equalization Debit to Distributed Income

+ N N N TSCR

EQDRDI Close Equalization Debit to Distributed Income + N N N TSDR EQDRD- Close Negative Equalization Credit to

Distributed Income - N N N TSDR

EQUCR Close Out Equalization Credit - N N N EQCR EQUCRI Income Equalization CR Initialization - N N N ECRI EQUDR Close Out Equalization Debit + N N N EQDR EQUDRI Income Equalization DR Initialization + N N N EDRI GLI+ Undistributed Gain Loss Initialization

Pos. Amount N + N N GINT

GLI- Undistributed Gain Loss Initialization Neg. Amount

N - N N GINT

GLDADJ Capital Gain Distribution Reinvestment N + + N GLRE GLDIST Capital Gain Distribution N - N N GLDS GLDST- Capital Gain Distribution Adjustment N + N N GLDS ISOUI Increase Subscriptions; Offset Prior Und

Income - + N N SOUI

LTDIST Long-Term Capital Gain Distribution N - N N GLDS LTDST- Long-Term Capital Gain Adjustment N + N N GLDS MTDIST Mid-Term Capital Gain Distribution N - N N GLDS MTDST- Mid-Term Capital Gain Distribution

Adjustment N + N N GLDS

PARC+ MF Admission N + + N ADMS PARC+C MF Admission Cancellation (same-day settle) N - - N ADMS PARCAS Participant Contribution (auto settle) N + + N PCAS PARCCY Multi-Currency MCS Subscription Mutual N + + N TLSM PARCL Subscriptions in lieu of Cash Distributions N + + N DVRE PARCLC Cash Distributions in lieu of Subscriptions N - - N DVRE PARCPR Leveraged Assets Contributions N + N N LEVC PARCR Regular Participant Subscription N + + N SUBR PARCRC Regular Participant Subscription Cancellation N - - N SUBR



14

Mutual Fund Accounts - - - - Accounting Effects - - - - - Tran Code

Description Inc Prin Share Cost Class

PARCS Settled Participant Subscription N + + N SUBS PARCSC Settled Participant Subscription Cancellation N - - N SUBS PARCX Participant Exchange N + + N SUBX PARCXC Participant Exchange Cancellation N - - N SUBX PARCXR Subscription Exchanges Receivable N + + N SBXR PARCXS Subscription Exchanges Settled N + + N SBXS PARCY- Multi-Currency MCS Subscription Cancellation

Mutual N - - N TLSM

PARW+ MF Redemption N - - N WTH1 PARW+C MF Redemption Cancellation (same-day

settle) N + + N WTH1

PARWAS Participant Withdrawal (auto settle) N - - N PWAS PARWCY Multi-Currency MCS Redemption Mutual N - - N TLRM PARWP Regular Participant Redemption N - - N REDP PARWPR Leveraged Assets Withdrawals N - N N LEVC PARWS Settled Participant With N - - N REDS PARWSC Settled Participant Withdrawal Cancellation N + + N REDS PARWX Redemptions Exchanged N - - N REDX PARWXC Redemption Exchanged Cancellation N + + N REDX PARWXP Redemption Exch. Payable N - - N RDXP PARWXS Redemption Exch. Settled N - - N RDXS PARWY- Multi-Currency MCS Redemption Cancellation

Mutual N + + N TLRM

PRCASC Participant Contribution Cancellation (auto settle)

N - - N PCAS

PRCXRC Subscription Exchanges Receivable Cancellation

N - - N SBXR

PRCXSC Subscription Exchanges Settled Cancellation N - - N SBXS PRWASC Participant Withdrawal Cancellation (auto

settle) N + + N PWAS

PRWXPC Redemption Exchanges Payable Cancellation N + + N RDXP PRWXSC Redemption Exchanges Settled Cancellation N + + N RDXS RBPRC+ Rebook MF Admission N + + N ADMS RBPRCS Rebook Participant Contribution (auto settle) N + + N PCAS RBPRW+ Rebook MF Redemption N - - N WTH1 RBPRWS Rebook Participant Withdrawal (auto settle) N - - N PWAS RPARC+ Reversal MF Admission N - - N ADMS RPARW+ Reversal Participant Contribution (auto settle) N - - N PCAS RPRCS Reversal MF Redemption N + + N WTH1 RPWCS Reversal Participant Withdrawal (auto settle) N + + N PWAS STDIST Short-Term Capital Gain Distribution N - N N GLDS STDST- Short-Term Capital Gain Distribution

Adjustment N + N N GLDS



15

OPTIONS Options * Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class BBBKWC Rebook Buy Back Written Call N - + + SELO BBBKWP Rebook Buy Back Written Put N - + + SELO BBKCAL Buy Back a Written Call N - + + SELO BBKPUT Buy Back a Written Put N - + + SELO BBUYCL Rebook Buy Call Option N - + + BUY BBUYPT Rebook Buy Put Option N - + + BUY BEXECL Rebook Exercise Call Option N + - - SELL BEXEPT Rebook Exercise Put Option N + - - SELL BEXEWC Rebook Exercise Written Call Option N - + + SELO BEXEWP Rebook Exercise Written Put Option N - + + SELO BEXPBI Rebook Expire Purchased Option Income Effect N N - - EXBI BEXPBY Rebook Expire Purchased Option N N - - SELL BEXPCL Rebook Expire Purchased Call N N - - SELL BEXPPT Rebook Expire Purchased Put N N - - SELL BEXPWC Rebook Expire Written Call N N + + SELO BEXPWI Rebook Expire Written Option Income Effect N N + + EXWI BEXPWP Rebook Expire Written Put N N + + SELO BEXPWT Rebook Expire Written Option N N + + SELO BSELCL Rebook Sell Call Option N + - - SELL BSELPT Rebook Sell Put Option N + - - SELL BUYCAL Buy a Call Option N - + + BUY BUYPUT Buy a Put Option N - + + BUY BWRTCL Rebook Written Call N + - - BUYO BWRTPT Rebook Written Put N + - - BUYO *EXECAL Exercise Call Option N + - - SELL *EXEPUT Exercise a Put Option N + - - SELL *EXEWTC Exercise Written Call N - + + SELO *EXEWTP Exercise Written Put N - + + SELO EXPBUY Expire Purchased Option N N - - SELL EXPBUI Expire Purchased Option - Income Effect N N - - EXBI EXPCAL Expire Call Option N N - - SELL EXPPUT Expire Put Option N N - - SELL EXPWRT Expire Written Option N N + + SELO EXPWRI Expire Written Option - Income Effect N N + + EXWI EXPWTC Expire Written Call N N + + SELO EXPWTP Expire Written Put N N + + SELO FDELCL Free Deliver Call Option Due to Stock Split N N - - FROT FDELPT Free Deliver Put Option Due to Stock Split N N - - FROT FRECCL Free Receipt Call Option Due to Stock Split N N + + FRIN FRECPT Free Receipt Put Option Due to Stock Split N N + + FRIN PRMPY Adjust Premium on Purchased Option (+) N + N + PRMP PRMPY- Adjust Premium on Purchased Option (-) N - N - PRMP RBRTXR Rebook Rights Exercise N +* - - SELL RBSRGT Rebook of Rights Issuance - Short N N - N BUY RBSRTD Rebook of Rights Issuance with Cost Delivery -

Short N -* N + DELK

RBSRTR Rebook of Rights Issuance with Cost Receipt - Short

N +* - - RECX



16

Options * Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class RBSRTX Rebook of Rights Expiration - Short N N + + SELL RBWRXR Rebook Warrants Exercise N +* - - SELL REXECL Reverse Exercise Call Option N - + + SELL REXEPT Reverse Exercise Put Option N - + + SELL REXEWC Reverse Exercise Written Call Option N + - - SELO REXEWP Reverse Exercise Written Put Option N + - - SELO REXPBI Reverse Expire Purchased Option Income Effect N N + + EXBI REXPBY Reverse Expire Purchased Option N N + + SELL REXPCL Reverse Expire Purchased Call N N + + SELL REXPPT Reverse Expire Purchased Put N N + + SELL REXPWC Reverse Expire Written Call N N - - SELO REXPWI Reverse Expire Written Option Income Effect N N - - EXWI REXPWP Reverse Expire Written Put N N - - SELO REXPWT Reverse Expire Written Option N N - - SELO RIGHTS Rights Issuance N N + N BUY RRTXR Reversal Rights Exercise N -* - - SELL RSELCL Reverse Sell Call Option N - + + SELL RSELPT Reverse Sell Put Option N - + + SELL RTDEL Rights Issuance Delivered with Transferred Cost N + N - DELK RTDELY Rights Takeup Delivered N + - - DELK *RTEXER Rights Exercise N +* - - SELL RTEXP Rights Expiration N N - - SELL RTREC Rights Issuance Received with Transferred Cost N - + + RECX RTRECY Rights Takeup Received - - + + RECY RWRTCL Reverse Written Call N - + + BUYO RWRTPT Reverse Written Put N - + + BUYO RWRXR Reversal Warrants Exercise N -* - - SELL SELCAL Sell a Call Option N + - - SELL SELPUT Sell a Put Option N + - - SELL SRTEXP Rights Expiration - Short N N + + SELL SWREXP Warrants Expiration - Short N N + + SELL SWRDEL Warrants Issuance with Cost Delivery - Short N -* N + DELK SWRNTS Warrants Issuance - Short N + - - BUY SWRREC Warrants Issuance with Cost Receipt - Short N +* - - RECX WRDEL Warrants Issuance Delivered with Transferred Cost N + N - DELK *WREXER Warrants Exercise N +* - - SELL WREXP Warrants Expiration N N - - SELL WRNTS Warrants Issuance N - + + BUY WRREC Warrants Issuance Received with Transferred Cost N - + + RECX WRTCAL Write a Call N + - - BUYO WRTPUT Write a Put N + - - BUYO



17

FUTURES: OLD Futures: OLD - - - Accounting Effects - - - Tran Code Description Inc Prin Share Cost Class BBKFC Buy Back Short Contract N N + N SELO BUYFC Open Long Contract N N + N BUY CMTM+ Close Mark-to-Market N + N N CMTM CMTM- Close Mark-to-Market N - N N CMTM EXPFC Expire Long Contract N N - N SELL EXPWFC Expire Short Contract N N + N SELO MARGD Margin Deposit N - N N MRG- MARGW Margin Withdrawal N + N N MRG+ MARKC+ Mark-to-Market Up N + N N MRC+ MARKC- Mark-to-Market Down N - N N MRC- MARKM+ Mark-to-Market Up N + N N MRM+ MARKM- Mark-to-Market Down N - N N MRM- MTMC+ Mark-to-Market Up N + N N MUC+ MTMC- Mark-to-Market Down N - N N MUC- MTMM+ Mark-to-Market Up N + N N MUM+ MTMM- Mark-to-Market Down N - N N MUM- SELLFC Sell Long Contract N N - N SELL WRTFC Open Short Contract N N - N BUYO

FUTURES: ASSET GROUP F Futures (Asset Group F): - - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class CEXP Commission Expense - N N N CEXP CLOFC Close (Offset) Long Future Contract - + - - OLFC COVRFC Cover (Offset) Short Future Contract + - + + OSFC EXLFC Expire Long Future Contract - + - - OLFC EXLDEL Expire Long Future Contract (With Delivery) - + - - OLFC EXSFC Expire Short Future Contract + - + + OSFC EXSDEL Expire Short Future Contract (With Delivery) + - + + OSFC LONGFC Open Long Futures Contract N - + + LFC MDEP Initial Margin Deposit N N + + MDEP MTMG Margin Variation Gain N + + N MTMG MTML Margin Variation Loss N - - N MTML MWITH Initial Margin Withdrawal N N - - MWIT RBCEXP Rebook Commissions Expense - N N N CEXP RCEXP Reversal Commission Expense + N N N CEXP SHRTFC Write Short Future Contract N - - - SFC



18

FUTURES: ASSET GROUP FT Futures (Asset Group FT) - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class CEXP Commission Expense - N N N CEXP CLLFUT/ CLLFT2

Close (Offset) Long Future Contract N + - - CLFT

CLSFUT/ CLSFT2

Close (Offset) Short Future Contract N - + + CLFT

EXSFUT/ EXLFU2

Expire Long Futures Contract N + - - CLFT

EXLFDL/ EXLFD2

Expire Long Futures Contract (With Delivery) N + - - CLFT

EXSFUT/ EXSFU2

Expire Short Futures Contract N - + + CLFT

EXSFDL/ EXSFD2

Expire Short Futures Contract N - + + CLFT

*DELTAM DELTA TRAN FOR MARGIN DEPOSIT N N N N TXDM MDEP Initial Margin Deposit N N + + MDEP MTM+ Margin Variation Gain N + + N MTM+ MTM- Margin Variation Loss N - - N MTM- MTM+C Margin Variation on Close - Gain N + + N MTM+ MTM-C Margin Variation on Close - Loss N - - N MTM- MWITH Initial Margin Withdrawal N N - - MWIT OPLFUT Open Long Futures Contract N - + + OPFT OPSFUT Open Short Futures Contract N + - - OPFT RBCLFT Rebook Close Long Futures Contract N + - - CLFT RBCSFT Rebook Close Short Futures Contract N - + + CLFT RBMDEP Rebook Initial Margin Deposit N N + + MDEP RBMTM+ Rebook Variation Margin – Gain N + + N MTM+ RBMTM- Rebook Variation Margin - Loss N - - N MTM- RBMWIT Rebook Initial Margin Withdrawal N N - - MWIT RBOLFT Rebook Open Long Futures Contract N - + + OPFT RBOSFT Rebook Open Short Futures Contract N + - - OPFT RBVMA+ Rebook Adjust VARMAR (APP/DEP) TR Plus N + N N VMAJ RBVMA- Rebook Adjust VARMAR (APP/DEP) TR Minus N - N N VMAJ RBXLFD Rebook Expire Long Futures Contract (With

Delivery) N + - - CLFT

RBXLFT Rebook Expire Long Futures Contract N + - - CLFT RBXSFD Rebook Expire Short Futures Contract (With

Delivery) N - + + CLFT

RBXSFT Rebook Expire Short Futures Contract N - + + CLFT RBCEXP Rebook Commission Expense - N N N CEXP RCLFT Reversal Close Long Futures Contract N - + + CLFT RCSFT Reversal Close Short Futures Contract N + - - CLFT RMDEP Reversal Initial Margin Deposit N N - - MDEP RMTM+ Reversal Variation Margin – Gain N - - N MTM+ RMTM- Reversal Variation Margin – Loss N + + N MTM- RMT+C Reversal Variation Margin on Close – Gain N - - N MTM+ RMT-C Reversal Variation Margin on Close – Loss N + + N MTM- RMWIT Reversal Initial Margin Withdrawal N N + + MWIT ROLFT Reversal Open Long Futures Contract N + - - OPFT



19

ROSFT Reversal Open Short Futures Contract N - + + OPFT RVMA+ Reversal Adjust VARMAR (App/Dep) TR Plus N - N N VMAJ RVMA- Reversal Adjust VARMAR (App/Dep) TR Minus N + N N VMAJ RXLFD Reversal Expire Long Futures Contract (With

Delivery) N - + + CLFT

RXLFT Reversal Expire Long Futures Contract N - + + CLFT RXSFD Reversal Expire Short Futures Contract (With

Delivery) N + - - CLFT

RXSFT Reversal Expire Short Futures Contract N + - - CLFT RCEXP Reversal Commission Expense + N N N CEXP VMADJ+ Adjust VARMAR (App/Dep) TR Plus N + N N VMAJ VMADJ- Adjust VARMAR (App/Dep) TR Minus N - N N VMAJ

SHORT POSITION Short Position: - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class BDIVOP Short Reversal Rebook - N N N DIOP BINTOP Short Interest Rebook - N N N INOP BSPAYU Rebook of Mortgage Principal Payup for Short Position N + - - PUOP BSPDWN Rebook of Mortgage Principal Paydown for Short Position N - + + PDOP BSPPDA Rebook of Mortgage Pro-rata Principal Paydown Short Position

- Amort N - + + PAOP

BSPPDN Rebook of Mortgage Pro-rata Principal Paydown Short Position N - + + PDOP COVER Cover a Short Sale - - + + SELO DIVOP Dividend for Short Position (Other Payables) - N N N DIOP DIVOP+ Dividend Adjustment for Short Position - N N N DIOP DIVOP- Dividend Adjustment for Short Position + N N N DIOP INTOP Interest for Short Position (Other Payables) - N N N INOP INTOP+ Interest Adjustment for Short Position - N N N INOP INTOP- Interest Adjustment for Short Position + N N N INOP RBCOVR Rebook of a Cover - - + + SELO RBSHRT Rebook of a Short Sale + + - - BUYO RBSMAT Rebook of a Maturity on Short Position - - + + MAOP RBSWS- Rebook of Short Wash Sale Decrease – New Lot + + - - WSDO RBSWS+ Rebook of Short Wash Sale Increase – Replacement Lot - - + + WSDU RCOVER Reverse a Cover + + - - SELO RDIVOP Short Dividend Reversal + N N N DIOP RINTOP Short Interest Reversal + N N N INOP RSHORT Reversal of a Short - - + + BUYO RSMATU Reversal of a Maturity on Short Position + + - - MAOP RSPAYU Reversal of Mortgage Principal Payup for Short Position N - + + PUOP RSPDWN Reversal of Mortgage Principal Paydown for Short Position N + - - PDOP RSPPDA Reversal of Mortgage Pro-rata Principal Paydown for Short

Position – Amort N + - - PAOP

RSPPDN Reversal of Mortgage Pro-rata Principal Paydown for Short Position

N + - - PDOP

RSWSH- Reversal of Short Wash Sale Decrease – New Lot - - + + WSDO RSWSH+ Reversal of Short Wash Sale Increase – Replacement Lot + + - - WSDU SHORT Short Sale + + - - BUYO SHTDEL Redenomination Delivery Short N - + + DELS SHTREC Redenomination Receipt Short N + - - RECS SMATU Maturity for Short Position - - + + MAOP



20

Short Position: - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class SPAYUP Mortgage Principal Payup for Short Position N + - - PUOP SPDWN Mortgage Principal Paydown for Short Position N - + + PDOP SPPDWA Mortgage Pro-rata Principal Paydown Short Position – Amort N - + + PAOP SPPDWN Mortgage Pro-rata Principal Paydown Short Position N - + + PDOP SWASH- Short Wash Sale Decrease – New Lot + + - - WSDO SWASH+ Short Wash Sale Increase – Replacement Lot - - + + WSDU TBA Short Position TBASH TBA Sale - Short Position + + - - TBAS RBTBAS Rebook of TBA Sale - Short Position + + - - TBAS RTBASH Reversal of TBA Sale - Short Position + + - - TBAS Issued Position ISSUED Issued Debt Transaction + + - - BUYO MATUD Maturity of Debt Issued - - + + MAOP RISSUE Reversal of ISSUED transaction - - + + BUYO RBISSU Rebook of ISSUED transaction + + - - BUYO

GLOBAL Global - - - Accounting Effects - - - Tran Code Description Inc Prin Share Cost Class BRECL- Rebook of Adjust Foreign Tax Reclaim (-) - N N N RECL BWEXP- Rebook of Adjust Tax Withholding Expense –

Decrease + N N N WEXP

BRCLOP Rebook Reclaim Short Position - N N N RECL BRCUOP Rebook Double Reclaim Short Position - N N N RECU BWXPOR Rebook Withholding Expense Short Position + N N N WXOR CBUY Purchase Currency N - + + MAB CDN Decrease Currency Position N N - - MAD CDNT MM/MCS SUB CURRENCY TRANSFER OUT N N - - CDNT CDNCS Currency Down (offset cash) N + - - MADC CINC Income on Currency N - + + MAI CINC+ Adjust Income on Currency (+) N - + + MAI CINC- Adjust Income on Currency (-) N + - - MAI CLLFCR Close Long FEC N + - - CLLR CLSFCR Close Short FEC N - + + CLSR CSELL Sell Currency N + - - MAS CUP Increase Currency Position N N + + MAU CUPT MM/MCS SUB CURRENCY TRANSFER IN N N + + CUPT CUPCS Currency Up (offset cash) N - + + MAUC EMUFXG Realize FX Gain N + N N XGNS EMUFXL Realize FX Loss N - N N XGNS OPLFEC Open Long FEC N - + + OPLC OPSFEC Open Short FEC N + - - OPSC PARCCY Multi-Currency MCS Subscription Mutual N + + N TLSM PARCY- Multi-Currency MCS Subscription Cancellation Mutual N - - N TLSM PARWCY Multi-Currency MCS Redemption Mutual N - - N TLRM PARWY- Multi-Currency MCS Redemption Cancellation Mutual N + + N TLRM RBRECL Reclaim Rebook + N N N RECL RBRECU Double Reclaim Rebook + N N N RECU



21

Global - - - Accounting Effects - - - Tran Code Description Inc Prin Share Cost Class RBWEXP Rebook Withholding Expense - N N N WEXP RECL Foreign Tax Reclaim + N N N RECL RECL+ Adjust Foreign Tax Reclaim (+) + N N N RECL RECL- Adjust Foreign Tax Reclaim (-) - N N N RECL RECLOP Foreign Tax Reclaim for Short Positions - N N N RECL RECU Foreign Tax Double Reclaim + N N N RECU RECU+ Adjust Foreign Tax Double Reclaim+ + N N N RECU RECU- Adjust Foreign Tax Double Reclaim- - N N N RECU RECUOP Foreign Tax Double Reclaim for Short Position - N N N RECU RFXI Realize the Unrealized FX G/L on Income N N N N RFXI RFXR Realize the Unrealized FX G/L on Reclaims N N N N RFXR RFXW Realize the Unrealized FX G/L on Withholding N N N N RFXW RRCLOP Reverse Reclaim Short Position + N N N RECL RRCUOP Reverse Double Reclaim Short Position + N N N RECU RRECL Reclaim Reversal - N N N RECL RRECL- Reversal of Adjust Foreign Tax Reclaim (-) + N N N RECL RRECU Double Reclaim Reversal - N N N RECU RWEXP Reverse Withholding Expense + N N N WEXP RWEXP- Reversal of Adjust Tax Withholding Expense –

Decrease - N N N WEXP

RWXPOR Reverse Withholding Expense Short Position - N N N WXOR WEXP Foreign Tax Withholding Expense - N N N WEXP WEXP+ Adjust Foreign Tax Withholding Expense (increase) - N N N WEXP WEXP- Adjust Tax Withholding Expense (decrease) + N N N WEXP WEXPOR Foreign Tax Withholding for Short Positions + N N N WXOR XFXI Realize the Unrealized FX G/L on Income

(Translation) N N N N RFXI

XFXL Realized FX Loss (Translation) N - N N XGNS XFXG Realized FX Gain (Translation) N + N N XGNS XFXR Realize the Unrealized FX G/L on Reclaims

(Translation) N N N N RFXR

XFXW Realize the Unrealized FX G/L on Withholding (Translation)

N N N N RFXW

XLDEL Redenomination Delivery (Translation) N + - - DELE XLREC Redenomination Receipt (Translation) N - + + RECX XSDEL Redenomination Delivery (Translation) N - + + DELS XSREC Redenomination Receipt (Translation) N + - - RECS

UNIT TRUST Unit Trust * Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class ACCAP Accumulated Dividend - Capital N - N + LCAP ACCAP- Accumulated Dividend - Capital (Minus) N + N - LCAP ACINC Accumulated Dividend - Income - N N N LINC ACINC- Accumulated Dividend - Income (Minus) + N N N LINC *APPRO Regular Subscription +* + + N APPR *APPRO- Unit Trust Admission Cancellation -* - - N APP- CAPTR Transfer Sold Interest from Principal to Income + - N N CXPI CAPEXP Capital Expense Payment N - N N CPEX



22

Unit Trust * Refer to Notes at the end of this section - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class CAPEX- Capital Expense Payment N + N N CPEX CAPEX+ Capital Expense Adjust (Increase Principal Cash) N + N N CPEX *CASHIP Cash Transfer Income to Principal - + N N CTI2 *CASHPI Cash Transfer Principal to Income + - N N CTP2 CEXPC Commision Expense – Capital N - N N CXPC CEXPC- Commission Expense Adj. – Increase Capital Cash N + N N CXPC *CLOAN Loan Capital Cash to Income Cash + - N N CLON *CTIP Cash Transfer Income to Principal - + N N CTIP *CTPI Cash Transfer Principal to Income + - N N CTPI *EXPRO Regular Redemption -* - - N EXPR *EXPRO- Unit Trust Redemption Cancellation +* + + N XPR- FCEXI- Franked Capital Expense Initialization – Negative N + N N EXPC FCEXI+ Franked Capital Expense Initialization – Positive N - N N EXPC INCTR Transfer Purchase Interest from Income to Principal - + N N CXIP *ILOAN Loan Income Cash to Capital Cash - + N N CLON RBCXPC Rebook Commission Expense Capital N - N N CXPC RCEXPC Reversal Commission Expense Capital N + N N CXPC *UTTAX Unit Trust Tax Payment - N N N UTTP *UTTAX- Unit Trust Tax Payment Adjustment + N N N UTTP

CURRENCY CONTRACTS Cross Currency Spot Contracts - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class SBUY Cross Currency Purchase - - + + MAB2 SSELL Cross Currency Sale + + - - MAS2



23

Enhanced Currency Contracts - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class CLCCT Close Currency Contract N + - - CLCT OPCCT Open Currency Contract N - + + OPCT RBCLCT Rebook of Close Currency Contract N + - - CLCT RBOPCT Rebook of Open Currency Contract N - + + OPCT RCLCCT Reversal of Close Currency Contract N - + + CLCT ROPCCT Reversal of Open Currency Contract N + - - OPCT Currency Contributions/ Withdrawals - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class CCONT Currency Contribution N - + + MAC CWITH Currency Withdrawal N + - - MAW PARWCN Participant Contribution of Currency N + N + PCGN PARWGN Participant Withdrawal of Currency N - N - PWGN

TAXLOT ADJUSTMENTS Taxlot Adjustments - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class *DELTA DELTA TAXLOT ADJUSTMENT N N N N TXDL RBTCS+ Rebook of Debit to Cost: Offset to Realized Gain + TXCS RBTCS- Rebook of Credit to Cost: Offset to Realized Loss - TXSC RBTHG+ Rebook of Debit to Cost: Offset to Realized Gain + TXCS RBTHG- Rebook of Credit to Cost: Offset to Realized Loss - TXCS RBTRO+ Rebook of Debit Cost due to Reorg: Offset to Realized

Gain + TXCS

RBTRO- Rebook of Credit Cost due to Reorg: Offset to Realized Loss

- TXCS

RBTTR+ Rebook of Debit Cost due to Asset Transfer: Offset to Realized Gain

+ TXCS

RBTTR- Rebook of Credit Cost due to Asset Transfer: Offset to Realized Loss

- TXCS

RBTWS+ Rebook of Credit Cost due to Wash Sale: Offset to Realized Loss

+ TXWS

RTLCS+ Reversal of Debit to Cost: Offset to Realized Gain - TXCS RTLCS- Reversal of Credit to Cost: Offset to Realized Loss + TXCS RTLHG+ Reversal of Debit to Cost: Offset to Realized Gain - TXCS RTLHG- Reversal of Credit to Cost: Offset to Realized Loss + TXCS RTLRO+ Reversal of Debit Cost due to Reorg: Offset to

Realized Gain - TXCS

RTLRO- Reversal of Credit Cost due to Reorg: Offset to Realized Loss

+ TXCS

RTLTR+ Reversal of Debit Cost due to Asset Transfer: Offset to Realized Gain

- TXCS

RTLTR- Reversal of Credit Cost due to Asset Transfer: Offset to Realized Loss

+ TXCS

RTLWS+ Reversal of Credit Cost due to Wash Sale: Offset to Realized Loss

- TXCS

TXLAA Adjustment to Accrued Amort/Accret; offset to Amort/Accret

N TXAA



24

Taxlot Adjustments - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class TXLADC Taxlot Adjustment Counterparty/Advisor N TXAV TXLADS Taxlot Adjustment Counterparty/Advior And Strategy N TXAS TXLCA+ Strip Taxlot Cost Adjustment Increase + TXB+ TXLCA- Strip Taxlot Cost Adjustment Decrease - TXB+ TXLCDT Taxlot Contractual Settle Date Adjustment N CDAT TXLCS+ Debit (+) to Cost; Offset to Realized Gain + TXCS TXLCS- Credit (-) to Cost; Offset to Realized Loss - TXCS TXLHG+ Debit (+) Cost due to Hedge; Offset to Realized Gain + TXCS TXLHG- Credit (-) Cost due to Hedge; Offset to Realized Loss - TXCS TXLIDT Taxlot Bond Issue Date Adjustment - IDAT TXLMA Manual input of the accrual of amortization/ accretion N TXMA TXLRO+ Debit (+) Cost due to Reorg; Offset Realized Gain + TXCS TXLRO- Credit (-) Cost due to Reorg; Offset Realized Loss - TXCS TXLSTC Taxlot Strategy Adjustment N TXST TXLTDT Taxlot Trade Date Adjustment N TDAT TXLTR+ Debit (+) Cost due to Asset Transfer; Offset Realized

Gain + TXCS

TXLTR- Credit (-) Cost due to Asset Transfer; Offset Realized Loss

- TXCS

TXLWS+ Increase Cost due to Wash Sale; Offset Realized Gain + TXWS

MULTIPLE CLASSES OF SHARES INITIALIZATION Multiple Classes of Shares Initialization - - - Accounting Effects - - - Tran Code Description Inc Prin Class AMACI+ Amort/Accret Initialization Pos. Amount + N AMTI AMACI- Amort/Accret Initialization Neg. Amount - N AMTI CPASI+ Capital Asset Initialization - Pos Amt + N CASI CPASI- Capital Asset Initialization - Neg Amt - N CASI CPCAI+ Capital Shares Receivable Pos. Amount N + CSRI CPCAI- Capital Shares Receivable Neg. Amount N - CSRI CPCPI+ Capital Shares Payable Pos. Amount N + CPPI CPCPI- Capital Shares Payable Neg. Amount N - CPPI CPGPI+ Capital Gains Payable Pos. Amount N + CGPI CPGPI- Capital Gains Payable Neg. Amount N - CGPI CUAMI+ Currency Amort Initialization Pos. Amount + N CUAM CUAMI- Currency Amort Initialization Neg. Amount - N CUAM EXPI+ Expense Initialization Pos. Amount + N EXPI EXPI- Expense Initialization Neg. Amount - N EXPI FEXPI+ Franked Expense Initialization Pos Amount + N EXPF FEXPI- Franked Expense Initialization Neg Amount - N EXPF FUNDI+ Franked Income Initialization - Pos Amt + N UINF FUNDI- Franked Undistrib Incm Initialization Neg Amount - N UINF INIPI+ Income Payable Pos. Amount + N INPI INIPI- Income Payable Neg. Amount - N INPI RFUTI+ Realized Future Initialization Pos. Amount N + RFUI RFUTI- Realized Future Initialization Neg. Amount N - RFUI RLFXI+ Realized Exchange Gain/Loss Initialization Pos.

Amount N + REGI

RLFXI- Realized Exchange Gain/Loss Initialization Neg. Amount

N - REGI



25

Multiple Classes of Shares Initialization - - - Accounting Effects - - - Tran Code Description Inc Prin Class UFUTI+ Unrealized Future Initialization Pos. Amount N + UFUI UFUTI- Unrealized Future Initialization Neg. Amount N - UFUI UNDGL+ Undistributed Gain/Loss Initialization Pos. Amount N + UGLI UNDGL- Undistributed Gain/Loss Initialization Neg. Amount N - UGLI UNDI+ Undistributed Income Initialization Pos. Amount + N UINI UNDI- Undistributed Income Initialization Neg. Amount - N UINI UNRFX+ Unrealized Exchange Gain/Loss Initialization Pos.

Amount N + UEGI

UNRFX- Unrealized Exchange Gain/Loss Initialization Neg. Amount

N - UEGI

UNRLI+ Unrealized Gain/Loss Initialization Pos. Amount N + UINT UNRLI- Unrealized Gain/Loss Initialization Neg. Amount N - UINT UNRTB+ Unreal Gain/Loss (TR BAL) Initialization Pos.

Amount N + UTBI

UNRTB- Unreal Gain/Loss (TR BAL) Initialization Neg. Amount

N - UTBI

WTHI+ Net With Exp Initialization Pos. Amount + N WTHI WTHI- Net With Exp Initialization Neg. Amount - N WTHI

MULTI-MANAGER/MCS FUND Multi-Manager/MCS Fund -------Accounting Effects------- TranCode Description Inc Prin Share Cost Class MGRIN Manager to Manager Transfer Cash In N + N N TRMG MGROUT Manager to Manager Transfer Cash Out N - N N TRMG PARVA+ Subscriptions Valuation Adjustment Positive N + N N PARV PARVA- Subscriptions Valuation Adjustment Negative N - N N PARV TCINM

MM / MCS SUB TO SUB CURRENCY TRANSFER IN

N + N N TCIM

TCOTM

MM / MCS SUB TO SUB CURRENCY TRANSFER OUT

N - N N TCOM

TRAPIN Transfer Capital Asset Payable In OEIC N + N N TRAP TRAPOT Transfer Capital Asset Payable Out OEIC N - N N TRAP TRARIN Transfer Capital Asset Receivable In OEIC N + N N TRAR TRAROT Transfer Capital Asset Receivable Out OEIC N - N N TRAR TRARNO Transfer Appropriation In OEIC N + + N TRAO TRARTO Transfer Appropriation Out OEIC N - - N TRAO TRCAIP Transfer Cash Income to Principal - + N N TRCI TRCAPI Transfer Cash Principal to Income + - N N TRCI TRCCIN Subscription Stlmnt Trnsf Cash In thru Receivable N + N N TRCC TRCCOT Subscription Stlmnt Trnsf Cash Out thru Receivable N - N N TRCC TRCFIN MM/MC – Subcription Transfer Cash In Foreign N + + N TRCF TRCFOT MM/MC – Subscription Transfer Cash Out Foreign N - - N TRCF TRCINN MM/MC Transfer Income Valuation Adjustment In + N N N TRVI TRCINT MM/MC Transfer Income Valuation Adjsutment Out - N N N TRVI TRCPIN Transfer Capital Expense Payment In OEIC N + + N TRCP TRCPOT Transfer Capital Expense Payment Out OEIC N - - N TRCP TRCRIN MM/MC - Subscription Transfer Cash In N + N N TRCR TRCROT MM/MC - Subscription Transfer Cash Out N - N N TRCR TRCUIN MM/MC - Subscription Transfer Receivable In N + N N TRCU TRCUOT MM/MC - Subscription Transfer Receivable Out N - N N TRCU



26

Multi-Manager/MCS Fund -------Accounting Effects------- TranCode Description Inc Prin Share Cost Class TREPNO Transfer Expropriation In OEIC N + + N TREO TREPTO Transfer Expropriation Out OEIC N - - N TREO TRGFIN MM/MC – Transfer Capital Gain Distribution In Foreign N + + N TRGF TRGFOT MM/MC – Transfer Capital Gain Distribution Out

Foreign N - - N TRGF

TRCVIN MM/MC Transfer Valuation Adjustment Subscription In N + N N TRVA TRCVOT MM/MC Transfer Valuation Adjustment Subscription

Out N - N N TRVA

TRCVRN MM/MC Transfer Income Valuation Adjustment In + N N N TRVR TRCVRT MM/MC Transfer Income Valuation Adjustment Out - N N N TRVR TRGPIN MM/MC - Transfer Cap Gain Dist In N + N N TRGP TRGPOT MM/MC - Transfer Cap Gain Dist Out N - N N TRGP TRIFIN MM/MC – Transfer Income Distribution In Foreign + N + N TRIF TRIFOT MM/MC – Transfer Income Distribution Out Foreign - N - N TRIF TRIPIN MM/MC - Transfer Income Dist In + N N N TRIP TRIPOT MM/MC - Transfer Income Dist Out - N N N TRIP TRIPNO Transfer Income Distribution In OEIC + N + N TRPO TRIPTO Transfer Income Distribution Out OEIC - N - N TRPO TROPIN MM/MC - Transfer Expense Payment In + N N N TROP TROPOT MM/MC - Transfer Expense Payment Out - N N N TROP TRRFIN MM/MC – Redemption Transfer Cash In Foreign N + + N TRRF TRRFOT MM/MC – Redemption Transfer Cash Out Foreign N - - N TRRF TRRPIN MM/MC - Redempt Transfer Cash In N + N N TRRP TRRPOT MM/MC - Redempt Transfer Cash Out N - N N TRRP TRRSIN Redemption Stlmnt Trnsf Cash In Thru Payable N + N N TRRS TRRSOT Redemption Stlmnt Trnsf Cash Out Thru Payable N - N N TRRS TRRUIN MM/MC - Redempt Transfer Payable In N + N N TRRU TRRUOT MM/MC - Redempt Transfer Payable Out N - N N TRRU TRXPNO Transfer Expense Payment In OEIC + N + N TXPO TRXPTO Transfer Expense Payment Out OEIC - N - N TXPO VAINC+ Income Valuation Adjustment Positive - N N N VAIN VAINC- Income Valuation Adjustment Negative + N N N VAIN VAREC+ Valuation Adjustment Received Positive - N N N VARE VAREC- Valuation Adjustment Received Negative + N N N VARE

INTEREST ONLY/PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING Interest Only/Principal Only (IO/PO) Securities Processing -------Accounting Effects------- TranCode Description Inc Prin Share Cost Class BIEPDN Rebook of Paydown for IE Strip N + - - IEPD BIOPDN Rebook of Paydown for IO Strip N N N - IOPD BPOPDN Rebook of Paydown for PO Strip N + - - POPD IEPDWN Paydown for IE Strip N + - - IEPD IOINT IO/Ioette Interest Collection + N N - SINC IOPDWN Paydown for IO Strip N N - N IOPD POPDWN Paydown for PO Strip N + - - POPD POPMT PO Payment N N N + PPMT RBIONT Rebook IO/Ioette Interest Collection + N N - SINC RBPOMT Rebook PO Payment N N N + PPMT RIEPDN Reversal of Paydown for IE Strip N - + + IEPD



27

Interest Only/Principal Only (IO/PO) Securities Processing -------Accounting Effects------- TranCode Description Inc Prin Share Cost Class RIOINT Reversal IO/Ioette Interest Collection - N N + SINC RIOPDN Reversal of Paydown for IO Strip N N N + IOPD RPOPDN Reversal of Paydown for PO Strip N - + + POPD RPOMT Reversal PO Payment N N N - PPMT

INVESTMENT CONTRACTS PROCESSING Investment Contracts Processing -------Accounting Effects------- TranCode Description Inc Prin Share Cost Class CFIC+ Increase Contract Value (Accumulated Income) N N + N VICA CFIC- Decrease Contract Value (Accumulated Income) N N - N VICA DEPIC Investment Contract Deposit N - + + VICO INTIC Interest Payment for Investment Contract + N N N VICI INTIC+ Increase Int Payment for Investment Contract + N N N VICI INTIC- Decrease Int Payment for Investment Contract - N N N VICI MATUIC Maturity of Investment Contract N + - - VICM OPNIC Open Investment Contract N - + + VICO PMTIC Principal Payment for Investment Contract N + - - VICP PMTIC+ Increase Prin Payment for Investment Contract N + - - VICP PMTIC- Decrease Prin Payment for Investment Contract N - + + VICP SELIC Sell Investment Contract + + - - VICC WTHIC Investment Contract Withdrawal + + - - VICC

ALTERNATE SHORT POSITIONS Alternate Short Positions - - - - - Accounting Effects - - - - - TranCode Description Inc Prin Share Cost Class BSSDIV Rebook Alternate Short Dividend - N N N DIVS BSSINT Rebook Alternate Short Interest - N N N INCS RSSDIV Reverse Alternate Short Dividend + N N N DIVS RSSINT Reverse Alternate Short Interest + N N N INCS SCOVER Cover an Alternate Short Sale - - + + SELS SIRA Short Income Receivable Adj +/- N N N SIRA SSDIV Dividend for Alternate Short Pos - N N N DIVS SSDIV- Divd Adj for Alternate Short Pos + N N N DIVS SSHORT Alternate Short Sale N N - - BUYS SSINT Interest for Alternate Short Pos - N N N INCS SSINT+ Int Adj for Alternate Short Pos - N N N INSA SSINT- Int Adj for Alternate Short Pos + N N N INSA SSMATU Maturity for Alternate Short Pos - - + + MATS



28

MASTER/FEEDER ACCOUNTING Master/Feeder Accounting - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class ALINC Increase To Gross Income Via Allocation + N N N DIVD ALINC- Decrease To Gross Income From Allocation - N N N DIVD EXP Expense - N N N EXP EXP+ Expense Adjustment - Increase Income Cash + N N N EXP MSDEC Decrease In Master Fund N + - - SELL MSINC Increase In Master Fund N - + + BUY RGAIN Realized Gain N + N N RGAN RGAIN- Realized Gain Adjustment N - N N RGAN RLOSS Realized Loss N - N N RGAN RLOSS- Realized Loss Adjustment N + N N RGAN WEXP Foreign Tax Withholding Expense - N N N WEXP WEXP- Tax Withholding Expense Adjustment - Decrease + N N N WEXP XGAIN Realized FX Gain N + N N XGAN XLOSS Realized FX Loss N - N N XGAN Manual Allocation Tran Codes MALIN Manual Increase to Gross Income (Feeder Funds only) + N N N DIVD MALIN- Manual Decrease to Gross Income (Feeder Funds Only) - N N N DIVD MEXP Manual Increase to Gross Expense (Feeder Funds

Only) - N N N EXP

MEXP+ Manual Decrease to Gross Expense (Feeder Funds Only)

+ N N N EXP

MRGAN Manual Increase to Realized Gain (Feeder Funds Only) N + N N RGAN MRGAN- Manual Decrease to Realized Gain (Feeder Funds Only) N - N N RGAN MRLOS Manual Increase to Realized Loss (Feeder Funds Only) N - N N RGAN MRLOS- Manual Decrease to Realized Loss (Feeder Funds Only) N + N N RGAN MWEXP Manual Increase to Net Withholding Expense (Feeder

Funds Only) - N N N WEXP

MWEXP- Manual Decrease to Net Withholding Expense (Feeder Funds Only)

+ N N N WEXP

MXGAN Manual Increase to Realized Exchange Gain (Feeder Funds Only)

N + N N XGAN

MXGAN- Manual Decrease to Realized Exchange Loss (Feeder Funds Only)

N - N N XGAN

MXLOS Manual Increase to Realized Exchange Loss (Feeder Funds Only)

N - N N XGAN

MXLOS- Manual Decrease to Realized Exchange Loss (Feeder Funds Only)

N + N N XGAN



29

SEPARATE ACCOUNTS Separate Accounts: - - - - Accounting Effects - - - - *Set Tran Code Description Inc Prin Share Cost Class 6 ACCR+ Sep Acct Conversion -TG and Accum Reserve Adjustment N - N N ACCR 6 ACCR- Sep Acct Conversion - TG and Accum Reserve

Adjustment N + N N ACCR

2.0 AOFRS Adjust As Of Reserves - 2.0 N - + + AFRS 2.0 AOFRS- Adjust As Of Reserves (Adjustment) - 2.0 N + - - AFR- 6 DSC+ Sep Acct Stat Reserve Adj (Adjustment) N + N N DSC 6 DSC- Sep Acct Stat Reserve Adj (Adjustment) N - N N DSC 2.2 DVDRE Dividend Reinvestment N - + + DVRI 2.2 DVDRE- Dividend Reinvestment (Adjustment) N + - - DVR- 5.1 EXPPY Expense Payment N - N N SEXP 5.1 EXPPY- Expense Payment (Adjustment) N + N N SEX- 2.2 EXPSL Payment of Fees N + - - EXPS 2.2 EXPSL- Payment of Fees (Reverse Adjustment) N - + + EXP- 5.1 EXPUN Unpaid Expense Balance Effect N - N N XPN 5.1 EXPUN- Unpaid Expense Balance Effect (Adjustment) N + N N XPN- 4 PARC+ Subscription (Same Day Settle) N + + N ADMS 4 PARCL Subscriptions (In Lieu of Cash Distributions) N + + N DVRE 4 PARCLC Cash Distributions (In Lieu of Subscriptions) N - - N DVRE 3 PARCU+ Separate Account Units - Increase N N + N SAUN 3 PARCU- Separate Account Units - Decrease N N - N SAU- 1 PARCUC True Premium - Cancellation N - N N TRUP 1 PARCUV True Premium N + N N TRUP 4 PARW+ Redemption (Regular Same Day) N - - N WTH1 1 PARWUC True Deduction - Cancellation N + N N TRUD 1 PARWUV True Deduction N - N N TRUD 2.0 PRMBAC Premium/Transfer In (Accumulation Reserve) - 2.0 N - + + PRMC 2.0 PRMBAN Premium/Transfer In (Annuity Reserve) - 2.0 N - + + PRMN 6 RBP+ Sep Acct Reserves - Ben and Pmts Adjustments N - N N RBP 6 RBP- Sep Acct Reserves - Ben and Pmts Adjustments N + N N RBP 5.0 RGSA- Realized Gain Decrease N N N - RSA- 5.0 RLSA- Realized Loss Decrease N N N + RSA- 2.1 RSAOF Adjust As Of Reserves - 2.1 N - N N AFS2 2.1 RSAOF- Adjust As Of Reserves (Adjustment) - 2.1 N + N N AF-2 2.1 RSBAC Premium/Transfer In (Accumulation Reserve) - 2.1 N - N N PRC2 2.1 RSBAN Premium/Transfer In (Annuity Reserve) - 2.1 N - N N PRN2 2.1 RSSAC Surrender/Payout/Transfer Out (Accumulation

Reserve) - 2.1 N + N N SRC2

2.1 RSSAN Surrender/Payout/Transfer Out (Annuity Reserve) - 2.1

N + N N SRN2

2.1 RSSP Contribution of Seed Money - 2.1 N - N N SPQ2 2.1 RSSPRD Redemption of Seed Money - 2.1 N + N N SP-2 2.1 RSTRU True Up Annuity Reserves - 2.1 N - N N TRE2 2.1 RSTRU- True Up Adjustment Annuity Reserves - 2.1 N + N N TR-2 5.0 SPECH+ Sponsor’s Equity Adjustment - Increase N - N N SPCH 5.0 SPECH- Sponsor’s Equity Adjustment - Decrease N + N N SPCH 2.0 SPEQ Contribution of Seed Money - 2.0 N - + + SPEQ 2.0 SPEQRD Redemption of Seed Money - 2.0 N + - - SPE-



30

Separate Accounts: - - - - Accounting Effects - - - - *Set Tran Code Description Inc Prin Share Cost Class 2.3 STRES Adjust Statutory Reserves N + N N STRS 2.3 STRES- Adjust Statutory Reserves (Adjustment) N - N N STRS 2.0 SURSAC Surrender/Payout/Transfer Out (Accumulation

Reserve)-2.0 N + - - SRSC

2.0 SURSAN Surrender/Payout/Transfer Out (Annuity Reserve) - 2.0

N + - - SRSN

2.3 TRNFR Transfer (Accumulation to Annuity) N - - N TRNF 2.3 TRNFR- Transfer Adjustment (Accumulation to Annuity) N + + N TRN- 2.0 TRURS True Up Annuity Reserves - 2.0 N - + + TRUE 2.0 TRURS- True Up Annuity Reserves (Adjustment)- 2.0 N + - - TRU-

* Refer to Section 5.1000, Separate Accounts for a detailed explanation of these transaction

codes.



31

POOLED FUND ACCOUNTS Pooled Fund Accounts - - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class DIVRCA Dividend Reinvestment in Cash N - + + DIVR GNINNO Generate into Pool for Income Notional N + + N GNIN GNINPI Generate into Pool for Income N + + N GNIP GNINPA Generate into Pool for Accretion + N + N GNIA GNINPL Generate into Pool N + + N GNIP GNOTNO Generate out of Pool for Income Notional N - - N GNON GNOTPA Generate Out Of Pool for Amort - N - N GNOA GNOTPD Generate out of Pool for Distribution N - - N GNNO GNOTPE Generate out of Pool for Expense N - - N GNOP GNOTPL Generate out of Pool N - - N GNOP NOTUN+ Adjust Notional Units Up N N N N NOTU NOTUN - Adjust Notional Units Down N N N N NOTU NOTIN+ Adjust Notional Undistributed Income Up N N N N NOTU NOTIN - Adjust Notional Undistributed Income Down N N N N NOTU NOTEQ+ Adjust Notional Equalisation Up N N N N NOTU NOTEQ- Adjust Notional Equalisation Down N N N N NOTU NOTAA+ Adjust Notional Asset Adjustment Up N N N N NOTU NOTAA- Adjust Notional Asset Adjustment Down N N N N NOTU NOTDIN Distribute Notional Income N N N N NOTU NOTDED Distribute Notional Equalisation Debit N N N N NOTU NOTDEC Distribute Notional Equalisation Credit N N N N NOTU PSCCPD Passed Cash/Currency Paid N N - - PSCD PSCCRC Passed Cash/Currency Receipt N N + + PSCU PSEXC Passed Commission Capital Expense N + N N PXSC PSEXC- Passed Commision Capital Expense Adj. N - N N PSXC PSEXP Passed Expense + N N N PSEX PSEXP- Passed Expense Adjustment - N N N PSEX PSIC Passed Income – Contractual - N N N PSIC PSIC- Passed Income Adjustment – Contractual + N N N PSIC PSICS Passed Income (Short Sale) + N N N PSSI PSICS- Passed Income (Short Sales) Adjustment - N N N PSSI PSINC Passed Income - N N N PSIN PSINC- Passed Income Adjustment + N N N PSIN PSINR- Passed Income Receipt Adjustment - N N N PSRC PSINRC Passed Income Receipt + N N N PSRC PSINS Passed Income (Short) + N N N PSIS PSINS- Passed Income (Short) Adjustment - N N N PSIS PSNO Passed Notional – Contractual - N N N PSNC PSNO- Passed Notional Adjustment - Contractual + N N N PSNC PSNOPD Passed Notional Paid N + N N PSND PSNORC Passed Notional Receipt N - N N PSNU PSNORL Passed Notional Reclaim - N N N PSRN PSNOR- Passed Notional Reclaim Adjustment + N N N PSRN PSNOS Passed Income Notional (Short Sale) + N N N PSSN PSNOS- Passed Income Notional Adjustment (Short Sale) - N N N PSSN PSNOT Passed Income Notional - N N N PSNN PSNOT- Passed Income Notional Adjustment + N N N PSNN PSNOTS Passed Income Notional (Short) + N N N PSNS



32

Pooled Fund Accounts - - - - Accounting Effects - - - - Tran Code Description Inc Prin Share Cost Class PSNOWP Passed Notional Withholding Expense - N N N PSNS PSNOW- Passed Notional Withholding Expense Adjustment + N N N PSWN PSNTS- Passed Income Notional Adjustment (Short) - N N N PSWN PSRCL- Passed Reclaim Adjustment + N N N PSWR PSRECL Passed Reclaim - N N N PSWR PSWEXP Passed Withholding Expense + N N N PSWX PSWXP- Passed Withholding Adjustment - N N N PSWX REBLCD Rebalance Currency Down N + - - RBCD REBLCU Rebalance Currency Up N - + + RBCU REBLDN Rebalance Top Level Fund Down + + - - RBDN REBLUP Rebalance Top Fund Up - - + + RBUP REBLYD Rebalance Currency Contracts Down N + - - RBYD REBLYU Rebalance Currency Contracts Up N - + + RBYU RLRBGN Realize Rebalancing Gain N + N N RLRB RLRBLS Realize Rebalancing Loss N - N N RLRB TLRDM- Top Level Mutual Fund Redemption Cancellation N + + N TLRM TLRDO- Top Level OEIC Redemption Cancellation N + + N TLRO TLREDM Top Level Mutual Fund Redemption N - - N TLRM TLREDO Top Level OEIC Redemption N - - N TLRO TLSBM- Top Level Mutual Fund Subscription Cancellation N - - N TLSM TLSBO- Top Level OEIC Subscription Cancellation N - - N TLSO TLSUBM Top Level Mutual Fund Subscription N + + N TLSM TLSUBO Top Level OEIC Fund Subscription N + + N TLSO TRINNO Transfer In Top Level Fund Income Notional N + - N TRIN TRINPC Transfer in Pooled Currency N - + + TRPU TRINTD Transfer in Top Level Fund for Distribution N + - N TRNI TRINTA Transfer in Top Level Fund for Amort N + - N TRIT TRINTE Transfer in Top Level Fund for Expense N + - N TRIT TRINTL Transfer in Top Level Fund N + - N TRIT TROTNO Transfer out of Top Level Fund Income Notional N - + N TRON TROTPC Transfer out Pooled Currency N + - - TRPD TROTTA Transfer out Top Level Fund for Accretion N - + N TROT TROTTI Transfer out Top Level Fund for Income N - + N TROT TROTTL Transfer out Top Level Fund N - + N TROT

INTEREST RATE SWAPS: ASSET GROUP IW Interest Rate Swaps: Asset Group IW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLIRS Close Interest Rate Swap – Long Position + + - - CIRS CLIRSP Close Interest Rate Swap – Short Position - - + + CIRP OPIRS Open Interest Rate Swap – Long Position - - + + OIRS OPIRSP Open Interest Rate Swap – Short Position + + - - OIRP RBCIRS Rebook of Close Interest Rate Swap – Long Position + + - - CIRS RBCIRP Rebook of Close Interest Rate Swap – Short Position - - + + CIRP RBOIRS Rebook of Open Interest Rate Swap – Long Position - - + + OIRS RBOIRP Rebook of Open Interest Rate Swap – Short Position + + - - OIRP RBSWNP Rebook of Swap Interest Paid - Short Position - N N N SWIO RBSWNR Rebook of Swap Interest Collected – Long Position + N N N SWIN RBSWP+ Rebook of Swap Interest Paid Adjustment Up – Short

Position - N N N SWIO



33

Interest Rate Swaps: Asset Group IW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class RBSWP- Rebook of Swap Interest Paid Adjustment Down – Short

Position + N N N SWIO

RBSWR+ Rebook of Swap Interest Collected Adjustment Up – Long Position

+ N N N SWIN

RBSWR- Rebook of Swap Interest Collected Adjustment Down – Long Position

+ N N N SWIN

RCIRS Reversal of Close Interest Rate Swap – Long Position - N N N CIRS RCIRSP Reversal of Close Interest Rate Swap – Short Position - - + + CIRP

ROIRS Reversal of Open Interest Rate Swap – Long Position - - + + OIRS ROIRSP Reversal of Open Interest Rate Swap – Long Position - - + + OIRS RSWNPD Reversal of Swap Interest Paid - Short Position - N N N SWIO RSWNP+ Reversal of Swap Interest Paid Adjustment Up – Short


RSWNP- Reversal of Swap Interest Paid Adjustment Down – Short Position

+ N N N SWIO

RSWNRC Reversal of Swap Interest Collected – Long Position + N N N SWIN RSWNR+ Reversal of Swap Interest Collected Adjustment Up – Long

Position + N N N SWIN

RSWNR- Reversal of Swap Interest Collected Adjustment Down – Long Position

- N N N SWIN

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO

CLEARED INTEREST RATE SWAPS: ASSET GROUP IW Cleared Interest Rate Swaps: Asset Group IW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLIRS Close Interest Rate Swap – Long Position + + - - CIRS CLIRSP Close Interest Rate Swap – Short Position - - + + CIRP OPIRS Open Interest Rate Swap – Long Position - - + + OIRS OPIRSP Open Interest Rate Swap – Short Position + + - - OIRP RBCIRS Rebook of Close Interest Rate Swap – Long Position + + - - CIRS RBCIRP Rebook of Close Interest Rate Swap – Short Position - - + + CIRP RBOIRS Rebook of Open Interest Rate Swap – Long Position - - + + OIRS RBOIRP Rebook of Open Interest Rate Swap – Short Position + + - - OIRP RBSWNP Rebook of Swap Interest Paid - Short Position - N N N SWIO RBSWNR Rebook of Swap Interest Collected – Long Position + N N N SWIN RBSWP+ Rebook of Swap Interest Paid Adjustment Up – Short


RBSWP- Rebook of Swap Interest Paid Adjustment Down – Short Position

+ N N N SWIO

RBSWR+ Rebook of Swap Interest Collected Adjustment Up – Long Position

+ N N N SWIN


+ N N N SWIN

RCIRS Reversal of Close Interest Rate Swap – Long Position - N N N CIRS



34

Cleared Interest Rate Swaps: Asset Group IW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class RCIRSP Reversal of Close Interest Rate Swap – Short Position - - + + CIRP

ROIRS Reversal of Open Interest Rate Swap – Long Position - - + + OIRS ROIRSP Reversal of Open Interest Rate Swap – Long Position - - + + OIRS RSWNPD Reversal of Swap Interest Paid - Short Position - N N N SWIO RSWNP+ Reversal of Swap Interest Paid Adjustment Up – Short


RSWNP- Reversal of Swap Interest Paid Adjustment Down – Short Position

+ N N N SWIO

RSWNRC Reversal of Swap Interest Collected – Long Position + N N N SWIN RSWNR+ Reversal of Swap Interest Collected Adjustment Up – Long



- N N N SWIN

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO MDEP Initial Margin Deposit N N + + MDEP MWITH Initial Margin Withdrawal N N - - MWIT SMTM+ Capital Margin Variation Gain N + N N STM+ SMTM- Capital Margin Variation Loss N - N N STM- SMTM+C Capital Margin Variation on Close – Gain N + N N STM+ SMTM-C Capital Margin Variation on Close – Loss N - N N STM- SINT+ Interest Received + N N N CSPY SINT- Interest Paid - N N N CSPY RSMTM+ Reversal Capital Margin Variation Gain N - N N STM+ RSMTM- Reversal Capital Margin Variation Loss N + N N STM- RSINT+ Reversal Interest Received - N N N CSPY RSINT- Reversal Interest Paid + N N N CSPY RSTM+C Reversal Capital Margin Variation on Close - Gain N - N N STM+ RSTM-C Reversal Capital Margin Variation on Close - Loss N + N N STM- RBSTM+ Rebook Capital Margin Variation Gain N + N N STM+ RBSTM- Rebook Capital Margin Variation Loss N - N N STM- RBSIN+ Rebook Interest Received + N N N CSPY RBSIN- Rebook Interest Paid - N N N CSPY VMADJ+ Adjust VARMAR (APP/DEP) TR Plus N - N N VMAJ VMADJ- Adjust VARMAR (APP/DEP) TR Minus N + N N VMAJ

IFRS MULTIPLE BOOK COST ADJUSTMENTS IFRS Multiple Book Cost Adjustments - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class HFTEXP Held for Trading Transaction Cost - N N N CEXP HFTEX+ HFT Transaction Cost Adjustment Positive - N N N CEXP HFTEX- HFT Transaction Cost Adjustment Negative + N N N CEXP RBTCM+ Rebook of Write Up Cost to Market N N N + TXCM RBTCM- Rebook of Write Down Cost to Market N N N - TXCM RTLCM+ Reversal of Write Up Cost to Market N N N - TXCM



35

IFRS Multiple Book Cost Adjustments - - - - - Accounting Effects - - - - - Tran Code Description Inc Prin Share Cost Class HFTEXP Held for Trading Transaction Cost - N N N CEXP HFTEX+ HFT Transaction Cost Adjustment Positive - N N N CEXP HFTEX- HFT Transaction Cost Adjustment Negative + N N N CEXP RTLCM- Reversal of Write Down Cost to Market N N N + TXCM TXLCM+ Write Up Cost to Market N N N + TXCM TXLCM- Write Down Cost to Market N N N - TXCM

CURRENCY SWAPS: ASSET GROUP CW Currency Swaps: Asset Group CW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLCS Close Currency Swap without exchange – Long Position + + - - CLCR CLCSP Close Currency Swap without exchange– Short Position - - + + CLCP CLCSX Close Currency Swap with exchange – Long Position + + - - CCSR CLCSXP Close Currency Swap with exchange – Short Position - - + + CCSP OPCS Open Currency Swap without exchange – Long Position - - + + OPCR OPCSP Open Currency Swap without exchange – Short Position + + - - OPCP OPCSX Open Currency Swap with exchange – Long Position - - + + OCSR OPCSXP Open Currency Swap with exchange – Short Position + + - - OCSP RBCLCP Rebook of Close Currency Swap without exchange – Short

Position - - + + CLCP

RBCLCS Rebook of Close Currency Swap without exchange – Long Position

+ + - - CLCR

RBCLCX Rebook of Open Currency Swap with exchange –LongPosition

+ + - - OPCP

RBCLXP Rebook of Close Currency Swap with exchange – Short Position

- - + + CCSP

RBOPCS Rebook of Open currency swap without exchange – Long Position

- - + + OPCR

RBOCSP Rebook of Open Currency Swap without exchange – Short Position

+ + - - OPCP

RBOCSX Rebook of Open Currency Swap with exchange – Long Position

- - + + OPCP

RBOCXP Rebook of Open Currency Swap with exchange – Short Position

+ + - - OCSP

RBSWNP Rebook of Swap Interest for Short Position - N N N SWIO RBSWNR Rebook of Swap Interest Collected – Long Position + N N N SWIN RBSWP+ Rebook of Swap Interest for Short Position Adjustment Up - N N N SWIO RBSWP- Rebook of Swap Interest for Short Position Adjustment

Down + N N N SWIO

RBSWR+ Rebook of Swap Interest Collected Adjustment Up – Long



- N N N SWIN

RCLCS Reversal of Close Currency Swap without exchange – Long Position

- - + + CLCR

RCLCSP Reversal of Close Currency Swap without exchange – Short Position

+ + - - OPCP

RCLCSX Reversal of Close Currency Swap with exchange – Long Position

- - + + OPCP



36

Currency Swaps: Asset Group CW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class RCLCXP Reversal of Close Currency Swap with exchange – Short

Position + + - - CCSP

ROPCS Reversal of Open currency swap without exchange – Long Position

+ + - - OPCR

ROPCSP Reversal of Open Currency Swap without exchange – Short Position

- - + + OPCP

ROPCSX Reversal of Open Currency Swap with exchange – Long Position

+ + - - OPCP

ROCSXP

Reversal of Open Currency Swap with exchange – Short Position

- - + + OCSP

RSWNPD Reversal of Swap Interest for Short Position + N N N SWIO RSWNP+ Reversal of Swap Interest for Short Position Adjustment

Up + N N N SWIO

RSWNP- Reversal of Swap Interest for Short Position Adjustment Down

- N N N SWIO

RSWNRC Reversal of Swap Interest Collected – Long Position - N N N SWIN RSWNR+ Reversal of Swap Interest Collected Adjustment Up – Long

Position - N N N SWIN


+ N N N SWIN

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO

CLEARED CURRENCY SWAPS: ASSET GROUP CW Cleared Currency Swaps: Asset Group CW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLCS Close Currency Swap without exchange – Long Position + + - - CLCR CLCSP Close Currency Swap without exchange– Short Position - - + + CLCP CLCSX Close Currency Swap with exchange – Long Position + + - - CCSR CLCSXP Close Currency Swap with exchange – Short Position - - + + CCSP OPCS Open Currency Swap without exchange – Long Position - - + + OPCR OPCSP Open Currency Swap without exchange – Short Position + + - - OPCP OPCSX Open Currency Swap with exchange – Long Position - - + + OCSR OPCSXP Open Currency Swap with exchange – Short Position + + - - OCSP RBCLCP Rebook of Close Currency Swap without exchange – Short

Position - - + + CLCP

RBCLCS Rebook of Close Currency Swap without exchange – Long Position

+ + - - CLCR

RBCLCX Rebook of Open Currency Swap with exchange –LongPosition

+ + - - OPCP

RBCLXP Rebook of Close Currency Swap with exchange – Short Position

- - + + CCSP

RBOPCS Rebook of Open currency Swap without exchange – Long Position

- - + + OPCR

RBOCSP Rebook of Open Currency Swap without exchange – Short Position

+ + - - OPCP



37

Cleared Currency Swaps: Asset Group CW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class RBOCSX Rebook of Open Currency Swap with exchange – Long

Position - - + + OPCP

RBOCXP Rebook of Open Currency Swap with exchange – Short Position

+ + - - OCSP

RBSWNP Rebook of Swap Interest for Short Position - N N N SWIO RBSWNR Rebook of Swap Interest Collected – Long Position + N N N SWIN RBSWP+ Rebook of Swap Interest for Short Position Adjustment Up - N N N SWIO RBSWP- Rebook of Swap Interest for Short Position Adjustment

Down + N N N SWIO

RBSWR+ Rebook of Swap Interest Collected Adjustment Up – Long



- N N N SWIN

RCLCS Reversal of Close Currency Swap without exchange – Long Position

- - + + CLCR

RCLCSP Reversal of Close Currency Swap without exchange – Short Position

+ + - - OPCP

RCLCSX Reversal of Close Currency Swap with exchange – Long Position

- - + + OPCP

RCLCXP Reversal of Close Currency Swap with exchange – Short Position

+ + - - CCSP

ROPCS Reversal of Open currency Swap without exchange – Long Position

+ + - - OPCR

ROPCSP Reversal of Open Currency Swap without exchange – Short Position

- - + + OPCP

ROPCSX Reversal of Open Currency Swap with exchange – Long Position

+ + - - OPCP

ROCSXP

Reversal of Open Currency Swap with exchange – Short Position

- - + + OCSP

RSWNPD Reversal of Swap Interest for Short Position + N N N SWIO RSWNP+ Reversal of Swap Interest for Short Position Adjustment

Up + N N N SWIO

RSWNP- Reversal of Swap Interest for Short Position Adjustment Down

- N N N SWIO

RSWNRC Reversal of Swap Interest Collected – Long Position - N N N SWIN RSWNR+ Reversal of Swap Interest Collected Adjustment Up – Long

Position - N N N SWIN


+ N N N SWIN

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO MDEP Initial Margin Deposit N N + + MDEP MWITH Initial Margin Withdrawal N N - - MWIT SMTM+ Capital Margin Variation Gain N + N N STM+ SMTM- Capital Margin Variation Loss N - N N STM- SMTM+C Capital Margin Variation on Close – Gain N + N N STM+ SMTM-C Capital Margin Variation on Close – Loss N - N N STM-



38

Cleared Currency Swaps: Asset Group CW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class SINT+ Interest Received + N N N CSPY SINT- Interest Paid - N N N CSPY RSMTM+ Reversal Capital Margin Variation Gain N - N N STM+ RSMTM- Reversal Capital Margin Variation Loss N + N N STM- RSINT+ Reversal Interest Received - N N N CSPY RSINT- Reversal Interest Paid + N N N CSPY RSTM+C Reversal Capital Margin Variation on Close - Gain N - N N STM+ RSTM-C Reversal Capital Margin Variation on Close - Loss N + N N STM- RBSTM+ Rebook Capital Margin Variation Gain N + N N STM+ RBSTM- Rebook Capital Margin Variation Loss N - N N STM- RBSIN+ Rebook Interest Received + N N N CSPY RBSIN- Rebook Interest Paid - N N N CSPY VMADJ+ Adjust VARMAR (APP/DEP) TR Plus N - N N VMAJ VMADJ- Adjust VARMAR (APP/DEP) TR Minus N + N N VMAJ



39

CREDIT DEFAULT SWAP: ASSET GROUP DW Credit Default Swap: Asset Group DW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLCDPU Close Currency Swap without exchange – Long Position - - - - CLCR CLCDP- Close Credit Default Swap – Purchase with negative

interest rate + - - - CCDP

CLCDWR Close Written Credit Default Swap – Short Position + + + + CCDW CLCDW- Close Credit Default Swap – Write with negative interest

rate - + + + CCDW

EXCDPU Exercise Purchased Credit Default Swap – Long Position - + - - ECDP EXCDP- Exercise Credit Default Swap – Purchase with negative

interest rate + + - - ECDP

EXCDWR Exercise Written Credit Default Swap – Short Position + - + + ECDW EXCDW- Exercise Credit Default Swap – Write with negative interest

rate - - + + ECDW

OPCDPU Open Credit Default Purchase – Long Position + - + + OCDP OPCDP- Open Credit Default Swap – Purchase with negative

interest rate - - + +/- OCDP

OPCDWR Open Credit Default Write – Short Position - + - - OCDW OPCDW- Open Credit Default Swap – Write with negative interest

rate + + - -/+ OCDW

RBCCDP Rebook of Close Credit Default Swap - Purchase - - - - CCDP RBCCP- Rebook of Close Credit Default swap – Purchase with

negative interest rate + - - - CCDP

RBCCDW Rebook of Close Credit Default Swap – Write + + + + CCDW RBCCW- Rebook of Close Credit Default Swap – Write with negative

interest rate - + + + CCDW

RBECDP Rebook of Exercise Credit Default Swap – Purchase - + - - ECDP RBECP- Rebook of Exercise Credit Default Swap – Purchase with

negative interest rate + + - - ECDP

RBECDW Rebook of Exercise Credit Default Swap – Write + - + + ECDW RBECW- Rebook of Exercise Credit Default Swap – Write with

negative interest rate - - + + ECDW

RBOCDP Rebook of Open Credit Default Swap - Purchase + - + +/- OCDP RBOCP- Rebook of Open Credit Default Swap – Purchase with

negative interest rate - - + +/- OCDP

RBOCDW Rebook of Open Credit Default Swap – Write - + - -/+ OCDW RBOCW- Rebook of Open Credit Default Swap – Write with negative

interest rate + + - -/+ OCDW

RCCDPU Reversal of Close Credit Default Swap - Purchase + + + + CCDP RCCDP- Reversal of Close Credit Default Swap – Purchase with

negative interest rate - + + + CCDP

RCCDWR Reversal of Close Credit Default Swap – Write - - - - CCDW RCCDW- Reversal of Close Credit Default Swap – Write with

negative interest rate + - - - CCDW

RECDPU Reversal of Exercise Credit Default Swap – Purchase + - + + ECDP RECDP- Reversal of Exercise Credit Default Swap – Purchase with

negative interest rate - - + + ECDP

RECDWR Reversal of Exercise Credit Default Swap – Write - + - - ECDW RECDW- Reversal of Exercise Credit Default Swap – Write with

negative interest rate + + - - ECDW

ROCDPU Reversal of Open Credit Default Swap - Purchase - + - +/- OCDP



40

Credit Default Swap: Asset Group DW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class ROCDP- Reversal of Open Credit Default Swap – Purchase with

negative interest rate + + - +/- OCDP

ROCDWR Reversal of Open Credit Default Swap – Write + - + -/+ OCDW ROCDW- Reversal of Open Credit Default Swap – Write with

negative interest rate - - + -/+ OCDW

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINRN Swap Negative Interest Collected – Long Position - - N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO SWINPN Swap Negative Interest Paid – Short Position + + N N SWIO

CLEARED CREDIT DEFAULT SWAP: ASSET GROUP DW Cleared Credit Default Swap: Asset Group DW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLCDPU Close Currency Swap without exchange – Long Position - - - - CLCR CLCDP- Close Credit Default Swap – Purchase with negative

interest rate + - - - CCDP

CLCDWR Close Written Credit Default Swap – Short Position + + + + CCDW CLCDW- Close Credit Default Swap – Write with negative interest

rate - + + + CCDW

EXCDPU Exercise Purchased Credit Default Swap – Long Position - + - - ECDP EXCDP- Exercise Credit Default Swap – Purchase with negative

interest rate + + - - ECDP

EXCDWR Exercise Written Credit Default Swap – Short Position + - + + ECDW EXCDW- Exercise Credit Default Swap – Write with negative interest

rate - - + + ECDW

OPCDPU Open Credit Default Purchase – Long Position + - + + OCDP OPCDP- Open Credit Default Swap – Purchase with negative

interest rate - - + +/- OCDP

OPCDWR Open Credit Default Write – Short Position - + - - OCDW OPCDW- Open Credit Default Swap – Write with negative interest

rate + + - -/+ OCDW

RBCCDP Rebook of Close Credit Default Swap - Purchase - - - - CCDP RBCCP- Rebook of Close Credit Default swap – Purchase with

negative interest rate + - - - CCDP

RBCCDW Rebook of Close Credit Default Swap – Write + + + + CCDW RBCCW- Rebook of Close Credit Default Swap – Write with negative

interest rate - + + + CCDW

RBECDP Rebook of Exercise Credit Default Swap – Purchase - + - - ECDP RBECP- Rebook of Exercise Credit Default Swap – Purchase with

negative interest rate + + - - ECDP

RBECDW Rebook of Exercise Credit Default Swap – Write + - + + ECDW RBECW- Rebook of Exercise Credit Default Swap – Write with

negative interest rate - - + + ECDW

RBOCDP Rebook of Open Credit Default Swap - Purchase + - + +/- OCDP RBOCP- Rebook of Open Credit Default Swap – Purchase with

negative interest rate - - + +/- OCDP

RBOCDW Rebook of Open Credit Default Swap – Write - + - -/+ OCDW



41

Cleared Credit Default Swap: Asset Group DW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class RBOCW- Rebook of Open Credit Default Swap – Write with negative

interest rate + + - -/+ OCDW

RCCDPU Reversal of Close Credit Default Swap - Purchase + + + + CCDP RCCDP- Reversal of Close Credit Default Swap – Purchase with

negative interest rate - + + + CCDP

RCCDWR Reversal of Close Credit Default Swap – Write - - - - CCDW RCCDW- Reversal of Close Credit Default Swap – Write with

negative interest rate + - - - CCDW

RECDPU Reversal of Exercise Credit Default Swap – Purchase + - + + ECDP RECDP- Reversal of Exercise Credit Default Swap – Purchase with

negative interest rate - - + + ECDP

RECDWR Reversal of Exercise Credit Default Swap – Write - + - - ECDW RECDW- Reversal of Exercise Credit Default Swap – Write with

negative interest rate + + - - ECDW

ROCDPU Reversal of Open Credit Default Swap - Purchase - + - +/- OCDP ROCDP- Reversal of Open Credit Default Swap – Purchase with

negative interest rate + + - +/- OCDP

ROCDWR Reversal of Open Credit Default Swap – Write + - + -/+ OCDW ROCDW- Reversal of Open Credit Default Swap – Write with

negative interest rate - - + -/+ OCDW

SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINRN Swap Negative Interest Collected – Long Position - - N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO SWINPN Swap Negative Interest Paid – Short Position + + N N SWIO MDEP Initial Margin Deposit N N + + MDEP MWITH Initial Margin Withdrawal N N - - MWIT SMTM+ Capital Margin Variation Gain N + N N STM+ SMTM- Capital Margin Variation Loss N - N N STM- SMTM+C Capital Margin Variation on Close – Gain N + N N STM+ SMTM-C Capital Margin Variation on Close – Loss N - N N STM- SINT+ Interest Received + N N N CSPY SINT- Interest Paid - N N N CSPY RSMTM+ Reversal Capital Margin Variation Gain N - N N STM+ RSMTM- Reversal Capital Margin Variation Loss N + N N STM- RSINT+ Reversal Interest Received - N N N CSPY RSINT- Reversal Interest Paid + N N N CSPY RSTM+C Reversal Capital Margin Variation on Close - Gain N - N N STM+ RSTM-C Reversal Capital Margin Variation on Close - Loss N + N N STM- RBSTM+ Rebook Capital Margin Variation Gain N + N N STM+ RBSTM- Rebook Capital Margin Variation Loss N - N N STM- RBSIN+ Rebook Interest Received + N N N CSPY RBSIN- Rebook Interest Paid - N N N CSPY VMADJ+ Adjust VARMAR (APP/DEP) TR Plus N - N N VMAJ VMADJ- Adjust VARMAR (APP/DEP) TR Minus N + N N VMAJ



42

TOTAL RETURN SWAP: ASSET GROUP TW Total Return Swap: Asset Group TW ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class CLTRS Close Total Return Swap – Long Position + + - - CTRS CLTRSP Close Total Return Swap – Short Position - - + + CTRP OPTRS Open Total Return Swap – Long Position - - + + OTRS OPTRSP Open Total Return Swap – Short Position + + - - OTRP RBCTRS Rebook of Close Total Return Swap–Long + + - - CTRS RBCTRP Rebook of Close Total Return Swap–Short - - + + CTRP RBOPTR Rebook of Open Total Return Swap–Long - - + + OTRS RBOPTP Rebook of Open Total Return Swap–Short + + - - OTRP RBSPR+ Rebook of Notional Par Increase N N + N PAR+ RBSPR- Rebook of Notional Par Decrease N N - N PAR- RBSWNR Rebook of Swap Receivable Leg Payment + N N N SWIN RBSWNP Rebook of Swap Payable Leg Payment - N N N SWIO RBSWRN Rebook of Swap Negative Receipt - - N N SWIN RBSWPN Rebook of Swap Negative Payment + + N N SWIO RCLTRS Reversal of Close Total Return Swap–Long - - + + CTRS RCLTRP Reversal of Close Total Return Swap–Short + + - - CTRP ROPTRS Reversal of Open Total Return Swap–Long + + - - OTRS ROPTRP Reversal of Open Total Return Swap–Short - - + + OTRP RSWNPD Reversal of Swap Payable Leg Payment + N N N SWIN RSWNRC Reversal of Swap Receivable Leg Payment - N N N SWIO RSWRN Reversal of Swap Negative Receipt + + N N SWIN RSWPN Reversal of Swap Negative Payment - - N N SWIO RSWPR+ Reversal of Notional Par Increase N N - N PAR+ RSWPR- Reversal of Notional Par Decrease N N + N PAR- SWINRC Swap Interest Collected – Long Position + N N N SWIN SWINR+ Swap Interest Collected Adjustment Up – Long Position + N N N SWIN SWINR- Swap Interest Collected Adjustment Down – Long Position - N N N SWIN SWINRN Swap Negative Interest Collected – Long Position - - N N SWIN SWINPD Swap Interest Paid - Short Position - N N N SWIO SWINP+ Swap Interest Paid Adjustment Up – Short Position - N N N SWIO SWINP- Swap Interest Paid Adjustment Down – Short Position + N N N SWIO SWINPN Swap Negative Interest Paid – Short Position + + N N SWIO



43

TRADE THRU ZERO PROCESSING ----- Accounting Effects ---- Tran Code Description Inc Prin Share Cost Class PURCH Purchase Trade - - + + OMTZ RBPURC Rebook Purchase Trade - - + + OMTZ RBSOLD Rebook Sale Trade + + - - OMTZ RPURCH Reverse Purchase Trade + + - - OMTZ RSOLD Reverse Sale Trade - - + + OMTZ SOLD Sale Trade + + - - OMTZ Notes: 1. The CSTEXP and CSTINC tran codes do not affect cash, but there is an offsetting + or –

affect on the investment income earned field of the Unit Income and Unit Valuation report. These tran codes cannot be used for taxlot accounts.

2. FDEL and FREC must be used together to offset the accounting effects of the cost effect. 3. To get daily cash balances, a principal cash transaction must use a class ASG of CA. An

income cash affecting transaction must use class ASG of CI. 4. PARC, PARW, TRFI, TRFP and TRFINE tran codes are not valid for mutual funds. 5. TRFI and TRFINE tran codes cause an out-of-balance condition if used in an account whose

income processing code is “D” (Distributing). 6. The security number EXPENSE must be used with tran codes AFEE, EXP, EXPb+, EXPb-,

INTE, OFEE, and SELEXP. 7. WASH+ and WASH- transactions are entered in the DEWS screen. 8. SDIVOS and SGANOS transactions are entered in the DEDG screen. 9. With few exceptions, Trade Date and Contractual and Actual Settle Dates default to the

Effective Date of the transaction. For transactions requiring a Broker Code (for example, “buy” or “sell”), a default number of business days to “lag” between trade date and each of the other transaction dates may be defined in the Transaction Date Default (DEDD) screen. The screen allows you to add, view, change or delete the values for these “lag” days in sets of three (trade to Effective Date, trade to Contractual Settle Date and trade to Actual Settle Date) by Asset Group. At transaction entry time, the default values for the transaction dates may be overridden. See Section 5.40, Transaction Date Default, for further information.

10. For a detailed explanation of short position transaction codes, see Section 5.180, Short Position Processing.

11. For a detailed explanation of the use of SELLRR, BUYRR and MATURR transaction codes, see Section 5.133, Reverse Repurchase Agreements.

12. ICBUY, ICBUYN, ICSELL and ICSELN transactions are entered in the DEIC screen. 13. For an SDIVOS or DIVR transaction, although the income and principal amounts on the

transaction have no accounting effects, the cost amount decreases principal cash and increases income cash (in order to make the earned income transferable or distributable from the income amount).

14. Although the income and principal amounts on the EXPWRI transaction have no accounting effects, the cost amount decreases principal cash and increases income cash (in order to make the earned income transferable from the income account). Similarly, the EXPBUI transaction increases principal cash and decreases income cash.

15. Amortization sold on a PAYDWA, PPAYDA, MBSPDA or MBSPPA transaction is equal to principal minus cost. There are no gain/loss effects on these transactions.

16. For a detailed explanation of the use of Taxlot Adjustment Transaction Codes, see Section 5.200, Taxlot Adjustments.

17. SELEXP is valid only on EXPENSE securities. It eliminates the position and reverses any expense accrual. This transaction should be used only if the expense no longer exists and any prior accrual has been paid. SELEXP can be reversed and rebooked. In doing so, the



44

previous defined accrual is regenerated with the effects from the original transaction’s Effective Date.

18. For a detailed explanation of the use of Multiple Classes of Shares Initialization Transaction Codes, see Section 5.500, Multiple Classes of Shares.

19. For a detailed explanation of the use of Interest Only/Principal Only (IO/PO) Securities Processing Transaction Codes, see Section 5.600, Interest Only/Principal Only (IO/PO) Securities Processing.

20. The following corporate action transaction codes have no cash effect, although they indicate a principal effect:

CVDEL CVREC MRDEL MRREC EXDEL RGREC NMDEL NMREC CPDEL CPREC RGDEL ASDEL ASREC OFDEL OFREC CUREC SPDEL SPREC DIVR CUDEL EXREC BRDEL BRREC

21. Although the option, right and warrant exercise transaction codes indicate a principal effect, they have no cash effect if entered on the Option Exercise Entry (DEXO) screen.

22. DELVM/RECVM DELM/RECM and DELC/RECC transaction codes are not valid with futures and options securities, spot currency and forward exchange contracts, liability positions, or Multiple Classes of Shares accounts. See Section 5.86, Special Transaction Codes (Inter-Company Transfers) for additional information.

23. The security number UNITS must be used with transaction codes APPRO, APPRO-, CASHIP, CLOAN, CASHPI, CTIP, CTPI, EXPRO, EXPRO-, ILOAN, UTTAX and UTTAX-.

24. CTIP and CTPI transactions are only generated with SDIVOS, INTRE and DIVRE transactions on foreign securities in a Unit Trust. The CTPI transaction (cash transfer from Principal to Income) is necessary to retain the proper uninvested Principal Cash balance for the Unit Trust. If a user needs to enter a manual cash transfer transaction in a Unit Trust, the transaction codes CASHIP and CASHPI, should be used.

25. Although the LONGFC and SHRTFC transactions indicate a principal effect, they have no cash effect.

26. When opening a long or short future contract (LONGFC/SHRTFC transaction codes), shares and cost amounts must be provided. Principal and income amounts must be zero.

27. When closing (CLOFC/COVRFC transaction codes) or expiring (EXLFC/EXLDEL/EXSFC/EXSDEL transaction codes) a long or short future contract, shares and principal amounts must be provided. Cost and income amounts must be zero.

28. EXPECTED MAT DATE is required and valid only on acquisition-type transactions of remic securities (asset group “RE”). This field is only available on DETE/DATE transaction screens. The date must be greater than contractual settle date and less than or equal to actual maturity date. It may not be changed if the transaction’s effective date is in a closed period.

29. In a Unit Trust account equalization is accounted for as income (not offset against subscriptions/redemptions as in a mutual fund).

30. If income equalization is activated for the Unit Trust Account, then the transaction input screens (DETE and UTDETE) and the transaction correction screen (DATE) for UNITS activity will default the correct sign for the Equalization value entered based on the transaction’s class code for the following Transaction Codes:

Code Class Default Sign EXPRO EXPR - APPRO APP- + EXPRO- XPR- + APPRO- APPR -



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The situations in which the sign of Equalization value should be opposite of the default, an explicity entry of a negative sign value will override the default and reverse the sign’s value. For example, on an APPRO transaction, which normally will default the Equalization value to a positive, if a negative Equalization value is required, entry of the negative sign along with the value will result in a negative Equalization value. For an EXPRO, which defaults Equalization to a negative value, an explicit entry of a negative sign will result in a positive equalization value. The following table illustrates this further:

Code Input Result APPRO No Sign or + + APPRO - - EXPRO No Sign or + - EXPRO - + APPRO- No Sign or + - APPRO- - + EXPRO- No Sign or + + EXPRO- - -

31. When capturing cross currency spot contract transactions SBUY and SELL, only the SBUY tran

code is captured. The system will create the related SSELL transaction based on information supplied on card 15 of the input record. Following is a list of the fields as seen on the Cross Currency Spot Contract Entry screen (DECCS) and the corresponding card number and field name on the capture input record:

DECCS Description Input Card Description Account Number Card 01 Account No. Currency Received Card 01 Security No. Currency Delivered Card 15 Settle Currency Effective Date Card 01 Effective Date External ID All Cards Transaction ID Trade Date Card 03 Trade Date Contractual Settle Date Card 03 Contractual Settle Date Actual Settle Date Card 01 Actual Settle Date Amount Received Card 02 Shares Par Amount Delivered Card 15 Settle Amount Base Amount N/A N/A Broker Card 03 Broker Code Confirm Card 03 Confirm

If a qualifier is defined to the receiving currency, capture will assume the same qualifier is defined to the delivering currency (settle currency).

32. For a detailed explanation of the use of RGAIN, RGAIN-, RLOSS and RLOSS- transaction codes in general, see Section 5.86, Special Transaction Codes. For a detailed explanation of the use of these transaction codes in the context of a foreign or global fund, see Section 5.800, Realized Gain (Loss) and Realized Exchange Gain (Loss) Transactions.

33. INCTR and CAPTR transactions are only generated from BUY, SELL, SHORT, COVER, SELLX and BUYX transactions. INCTR/CAPTR is generated during the translation process. For a detailed explanation of these transactions, see Section 5.930, Purchased/Sold Interest.



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34. For a detailed explanation for the use of Investment Contracts Processing Transaction Codes, see Section 5.610, Investment Contracts Processing.

35. The SIRA transaction code indicates that income cash may be positive or negative. This is because the direction of the transfer of income cash depends on whether the user populates the SHORT INCOME CASH field with a positive or negative value.

36. For a detailed explanation of the use of alternate short transaction codes, see Section 5.190, Alternate Short Position Processing.

37. For a detailed explanation of reversal transaction codes, see Section 5.240, Reversals. 38. For a detailed explanation of the CBUY, CSELL, OPLFEC, CLLFEC, OPSFEC, CLSFEC, SBUY or

SSELL transaction codes, see Section 5.800, Currency Contracts Processing. 39. For a detailed explanation of the OPCCT and CLCCT transaction codes, see Section 5.800,

Enhanced Currency Contract Processing. 40. For a detailed explanation of transaction codes used in processing master/feeder fund

structures, see Section 5.400, Master/Feeder Accounting. 41. For a detailed explanation of the CCONT, CWITH, PARCGN and PARWGN transaction codes,

see Section 5.800, Foreign Currency Contributions/Withdrawals. 42. Multi-Manager/MCS Fund transactions are only generated by means of the Multi-

Manager/MCS Fund – Tran Entry (DEGT/DAGT) screens or by messaging the originating capital share or expense transaction into a Group (“M”) Account. Multi-Manager/MCS Fund generated transactions may not be manually maintained. Modifying the originating capital share or expense type transaction will subsequently modify the generated transactions. See Section 5.550, Multi-Manager/MCS Fund Processing for more information.

43. Broker codes are not optional for OPNIC, DEPIC, SELIC, WTHIC and MATUIC transaction codes and provide a means of reporting investment contract transactions by broker on reports R054, R220 and SPECTRA Transaction Analysis Report.

44. DELTA, DELTAP & DELTAM are the Taxlot/Positional adjustment transactions introduced as a part of Revalued book cost functionality. DELTA transaction is used for updating or adjusting Delta balance for a specific taxlot. DELTAP is used for position level (Average Cost Relief) and DELTAM is used for Margin deposits. For further details on DELTA/DELAT/DELTAM, please refer to the Revalued Book Cost section of the system manual.

Documents

8.00 Transaction Codes - SunGarddocs.sungard.com/InvestOne/120Doc/System_Manual/... · SYSTEM MANUAL - SECTION 8.00 - TRANSACTION CODES ... Rebook of Units Created (Participants Contribution)