Create loan product accounting profile
Configures the accounting profile for a loan product version that belongs to the path loan product.
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Non-null GL account mappings per accounting event. New profiles require disbursement, repayment, prepayment, accrual, accrual_withholding, renegotiation_gain, renegotiation_loss, collection_unapplied, collection_reapply, collection_refund, provision_constitution, provision_reversal, provision_incurred_constitution and provision_incurred_reversal. accrual_withholding books the interest Res. CMN 4.966 art. 17 withholds on a problem asset: it debits the account the accrual rule debits and credits the product's rendas a apropriar account, which must be one shared account, never per-operation, and not the accrual's revenue, and receipts later move it from there to that revenue; accrual_tax, accrual_fee_amortization, assignment_derecognition, assignment_retained_settlement, assignment_secured_borrowing, assignment_funding_amortization, assignment_funding_payoff, assignment_passthrough_arrival, assignment_passthrough_repasse, assignment_repurchase, refinance_payoff, refinance_payoff_reversal, renegotiation_derecognition, renegotiation_recognition, conversion_opening, acquisition_opening, returned_payment_recognition, returned_payment_provision_constitution, returned_payment_provision_reversal, returned_payment_write_off, payroll_payer_provision_constitution and payroll_payer_provision_reversal are optional. accrual_tax_recovery is optional but belongs with accrual_tax (a chart booking one and not the other lists it in missingEventTypes, and a day-one loss on it is refused): it books the PIS/COFINS a day-one loss gives back, Dr the same payable accrual_tax credits (role tax) / Cr a credit-nature result account (component tax_recovery), never the tax expense; a chart booking it without accrual_tax, debiting another account than that payable or crediting a debit-nature account is refused with 422 (LENDER-0460). charge_appropriation is optional, and required when the version declares a charge template an operator can apply after the release, of any type but origination_fee with a positive flat amount in whole cents (LENDER-0989): it takes exactly two legs, a required per-operation charge_deferred component debit and a required shared charge_revenue component credit, and the repayment rule must then credit a per-operation fees component leg, the contract's own receivable the charge is billed on. compensation_control is optional: each control is a pair of per-operation legs, the control code a debit on an account of debit nature and _contra a credit on an account of credit nature, in accounts no other rule uses. Accepted controls: written_off_credit, guarantee_received. credit_loss_recovery is optional: one debit on the cash account the client chooses and one credit on the recovery revenue account, both shared; it books money a written-off borrower pays later (Res. CMN 4.966 art. 49). A product whose receivables are ever assigned to a fund MUST carry assignment_derecognition: the cession flip and its write-off are both-or-nothing, so an acceptance over a product without it refuses and queues an exception case. It MUST also carry assignment_retained_settlement to be sellable mid-cycle: an instalment that fell due before the cession cut stays with the assignor, and this rule names the account it is reclassified into at acceptance and liquidated out of when its payroll repasse lands. Without it an acceptance over a receivable that retains one refuses instead of selling flow the fund did not buy. A product whose receivables are ever assigned WITH the assignor answering for them (coobrigação) MUST carry assignment_secured_borrowing: Res. CMN 4.966 art. 29 keeps such a receivable on the balance sheet and turns the price received into an obligation measured at amortized cost, appropriated over the remaining term, so this rule names the liability account the consideration is credited to. It is a different posting and not a variant of the write-off — it credits no receivable and books no gain or loss on the sale date — and a cession declared with retained risk over a product that lacks it is REFUSED rather than booked down the write-off path, which would take off the balance sheet the one asset regulation requires to stay on it. Such a product MUST carry assignment_funding_amortization beside it: the sale raises an obligation carried for the whole remaining term and the repasse posting is the only thing that ends it, so a chart with the sale rule alone can open a liability it can never close. The two are accepted together — a retained-risk cession over a product missing assignment_funding_amortization is refused AT ACCEPTANCE, before any obligation exists, rather than months later at the first repasse. assignment_funding_payoff ends a cession early; an early end over a product without it is refused (LENDER-0580). Both stay optional to every product that does not sell with retained risk. A product whose receivables are ever assigned with the risk transferred (art. 28) MUST carry assignment_passthrough_arrival and assignment_passthrough_repasse together, on one payable account: payroll that keeps landing for a contract already sold books cash in and what the institution owes the fund (assignment_passthrough_arrival: cash debit, assignment_passthrough_payable credit) on the competência's due date, and the repasse the operador marks on the desk pays that payable down (assignment_passthrough_repasse: assignment_passthrough_payable debit, cash credit); an arrival over a chart without the pair is refused with nothing written, and one rule without the other is refused when the chart is configured. A product whose sold receivables can be settled early by the bancarizador (a refinance) MUST carry assignment_repurchase: without it the fund-settlement receipt is refused, because flipping the contract back onto this book with nothing to recognize the asset against is the failure the both-or-nothing rule exists to stop. A product that is refinanced MUST also carry refinance_payoff and refinance_payoff_reversal, which discharge the old contract against the refinance rule's own counterparty account, funded by the new contract's undisbursed remainder (what the remainder cannot fund debits the tenant's suspense account). The refinance_payoff counterparty account MUST be the account the disbursement's below role credits, because every reader treats the payoff as drawn from it. refinance_payoff_reversal restores the old contract's receivable if the rail undoes the swap inside its regret window. A product that retains an origination fee at disbursement MUST carry accrual_fee_amortization, and its disbursement rule MUST carry the optional origination_fee component credit leg: the fee is withheld from the borrower's cash at t0 and earned back as yield over the life, so without them the fee has no account to be deferred in and none to be earned out of, and every centavo of it is refused rather than falling back onto the borrower's interest receivable. Every product MUST carry provision_constitution and provision_reversal (the additional provision, Res. BCB 352 art. 78) and provision_incurred_constitution and provision_incurred_reversal (the incurred loss, art. 76), each pair with one debit and one credit and the incurred allowance on an account other than the additional one (LENDER-0455), as art. 79 registers the two apart (a chart without them is refused; no institution reaches the balance sheet with zero PDD): the engine measures every contract's provision on every business date and posts the movement against the previous measurement, so a product without them accrues a measured provision that never reaches the ledger. renegotiation_gain and renegotiation_loss book a restructuring under Res. CMN 4.966/2021 art. 22: the difference between the modified payments at the effective rate in force and the carrying amount is posted on the day against one per-operation adjustment account of its own, which the nightly run unwinds to zero by payoff; a reschedule that is not a restructuring re-solves its effective rate under art. 23 and posts nothing on the day. A product MUST carry renegotiation_derecognition and renegotiation_recognition to be renegotiated SUBSTANTIALLY: that modification ends the old contract and mints a new one, so the two halves post separately against a bridge account, and a product missing either would derecognise a contract with nothing recognised in its place. A product whose final payments can be given back after the payroll mandate is already gone MUST carry returned_payment_recognition together with returned_payment_provision_constitution, returned_payment_provision_reversal and returned_payment_write_off: the diverted payment becomes a debt of the borrower's own that is due from day 1 and provisions by age on this product's own ladder, so a chart that can open one and cannot provision it is refused here rather than at 05:00 on the nightly sweep, where the debt would sit at face value for ever with nothing flagging it. A product whose repayment rule carries the payroll_payer_receivable leg MUST carry payroll_payer_provision_constitution and payroll_payer_provision_reversal: what the employer withheld and did not pay over is the employer's own debt, which ages on the contract's PDD ladder from the remittance deadline and is provisioned in accounts of its own, never in the contract's loan-loss allowance. A version whose jurisdiction withholds a tax from the borrower's net at disbursement (Brazil's IOF, on every tax regime but none) MUST credit that component, e.g. iof, on its disbursement rule (LENDER-0430). The repayment rule MUST credit an interest leg, on the account the accrual rule debits: every payment clears interest, so a chart that cannot book it is refused (LENDER-0440).
10 - 40 elementsOptional per-product Midaz ledger the profile's postings route into; both-or-neither with midazOrganizationId, except where Lender provisions Midaz accounts: there it may be omitted beside midazOrganizationId, and Lender reuses the ledger the product already books into in that organization, or finds or creates its own ledger lender-product- there. The response names the ledger chosen. A ledger with Midaz route validation on is refused (LENDER-0452). Every version of a product books into the ledger its first configured version chose: another ledger, or only another organization, is refused (LENDER-0453).
128"ledger-def"
Respuesta
Created
First civil day (YYYY-MM-DD) this chart of accounts governs, always a month start. A posting books on the chart that holds the contract's balance: the one in force on the day the contract opened, until a chart change's transfer moves the contract onto the new chart. A version configured before dated configuration reads 1900-01-01, because it was the only chart that version ever had.
"1900-01-01"