System Manual – Table of Contents - SunGarddocs.sungard.com/InvestOne/140Doc/System_Manual/TOC_SM.pdf · INVESTMENT ACCOUNTING (INVESTONE) SYSTEM MANUAL - TABLE OF CONTENTS . This

INVESTMENT ACCOUNTING (INVESTONE) SYSTEM MANUAL - TABLE OF CONTENTS

This document contains proprietary information of SunGard Asset Arena Investment Accounting. No copy or other reproduction shall be made without written permission of SunGard.

System Manual – Table of Contents SECTION ONE - INTRODUCTION ................................................................................ 1 SECTION TWO - SYSTEM OVERVIEW .......................................................................... 1 SECTION THREE - REPORT FORMATS .......................................................................... 2 SECTION FOUR - INPUT FORMATS ............................................................................ 14 SECTION FIVE - USING THE SYSTEM ........................................................................ 15 SECTION SEVEN - FILE DESCRIPTIONS ..................................................................... 46 SECTION EIGHT - APPENDIX ................................................................................... 47



1

SECTION ONE - INTRODUCTION

1.00 BACKGROUND

1.10 OBJECTIVES

1.20 SUMMARY OF FEATURES

1.30 DOCUMENTATION

SECTION TWO - SYSTEM OVERVIEW

2.00 INTRODUCTION

2.10 HOW CAN INVESTMENT ACCOUNTING (INVESTONE) HELP YOU?

2.20 SPECIAL FEATURES

2.30 SPECIAL OPTIONS

2.40 TECHNICAL ENVIRONMENT

2.50 PARTIAL LIST OF FEATURES AND CAPABILITIES



2

SECTION THREE - REPORT FORMATS

3.10 INVESTMENT ACCOUNTING (INVESTONE) STANDARD REPORTS

REPORTS BEGINNING WITH A - B ACCOUNT ASSET HOLDINGS ANALYSIS R097 ACCOUNT SUMMARY STATISTICS VSAS ACCOUNT VALUATION BALANCES VSVB ACCOUNT VALUATION BALANCES - 2 VSVB2 ACCRUAL DETAIL VSACC ADJUSTMENT ACTIVITY REPORT R209 ALTERNATE PRICING IDENTIFIER REPORT R236 ANALYSIS OF CASH FLOW R052 ANALYSIS OF CASH FLOWS R052 ASSET-BACKED SECURITIES - ADJUSTED FINAL TRANSACTIONS R229 BROKER MARGIN DEPOSIT REPORT R205 BROKER VOLUMES R056

REPORTS BEGINNING WITH C CASH BALANCES VSCB CASH DISBURSEMENTS JOURNAL R051 CASH RECEIPTS JOURNAL R050 CLASS ACTION TRANSACTION REPORT R239 CLOSED FUTURES POSITION REPORT R172 CLOSED OPTIONS POSITION REPORT: REQUEST ID PARMRP R182 COLLATERAL - PROJECTED EVENTS R208 COLLATERAL PRICING EXCEPTION REPORT R207 COLLATERALIZATION OF OPEN OPTIONS AND FUTURES REPORT R173 COMBINED PRICE VARIANCE/NAV IMPACT REPORT PARMX2 CORPORATE ACTION ANALYSIS REPORT CORPORATE ACTION AUDIT REPORT CORPORATE ACTION CONTROL REPORT R234 CORPORATE ACTION EXPOSURE/DERIVATIVE DETAIL REPORT CORPORATE ACTION RECONCILIATION REPORT R222 CORPORATE ACTIONS BY SECURITY VSCAS COST ROLL FORWARD R244

REPORTS BEGINNING WITH D – E DAILY CASH BALANCES VDBD DATA ANALYSIS DANA DATA ANALYSIS ORIGINAL FACE DANAO DATA ANALYSIS TRANSACTIONS VSDT DEBT ISSUANCE ACTIVITY REPORT R238 DEBT ISSUANCE EXPENSE REPORT R237 DEFERRED LOSSES RELIEVED REPORT R095 DEFERRED LOSSES RELIEVED DATA FILE R095 DETAIL OF EARNED AMORTIZATION/ACCRETION R223 DISTRIBUTION FACTORS REPORT R096 EARNED AMORTIZATION/ACCRETION R083 EARNED AMORTIZATION/ACCRETION CHANGE REPORT R251 EARNED INCOME R057 EARNED INCOME AUDIT BGEI EARNED INCOME CHANGE REPORT R150 EXPENSE CAP ANALYSIS - WAIVER/REIMBURSEMENT R247



3

REPORTS BEGINNING WITH F - H FEE SCHEDULE REPORT R029 FIXED INCOME MATURITY SCHEDULE FIMS FUTURES EXPIRY CONTROL REPORT R170 FUTURES PURCHASES AND SALES JOURNAL R177 FUTURES VARIATION MARGIN V.S. UNREALIZED G/L RECONCILIATION REPORT R174 GLOSSARY VIEW VSGL GROUP/RPT ACCT SUB-ACCT SPEC EXTENDED AAASE AASE SWEEP AND TRANSLATE CONDITIONS HIERARCHICAL COMPARE REPORT R189 HOLDINGS EX-DATE SHARES VSHEX HOLDINGS VIEW - LOCAL/BASE VSHB HOLDINGS VIEW - LOCAL/BASE – 2 VSHB2

REPORTS BEGINNING WITH I - L INCOME EFFECT COMPARISON REPORT R233 INCOME RATE CHANGE JOURNAL R225 INCOME TRANSACTION LEDGER R077 INTERCOMPANY TRANSACTION REPORT R201 INTERFUND TRADING DETAIL REPORT R232 INVESTMENT SUMMARY INVS

REPORTS BEGINNING WITH M MARKET VALUE EXCEPTION REPORT R248 MARK-TO-MARKET TRANSACTION JOURNAL R206 MRGT TAXLOT PROJECTION REPORT R033 MUNICIPAL AMORTIZATION/ACCRETION BY STATE R062 MUNICIPAL INTEREST/AMORTIZATION/ACCRETION BY STATE R087 MUNICIPAL INTEREST BY STATE R061

REPORTS BEGINNING WITH N - P OPEN FUTURES EXPOSURE REPORT R176 OPEN FUTURES POSITION REPORT R171 OPEN OPTIONS EXPOSURE REPORT R184 OPEN OPTIONS POSITION REPORT: REQUEST ID PARMRP R181 OPTIONS - CLOSED POSITIONS R081 OPTIONS - OPEN POSITIONS R080 OPTIONS EXPIRY CONTROL REPORT R180 OPTIONS PURCHASES AND SALES JOURNAL R185 ORIGINAL FACE POSITION RECONCILIATION OFAC ORIGINAL FACE TRANSACTION RECONCILIATION REPORT R191 PAYDOWN EFFECT REPORT R144 PORTFOLIO SUMMARY REPORT R128 PORTFOLIO VALUATION REPORT R249 PRICE VARIANCE REPORT R091 PRICING EXCEPTION REPORT PARMEX PRICING NOTIFICATION PNOT PURCHASES JOURNAL R055



4

REPORTS BEGINNING WITH Q - S RATE CHANGE EXCEPTION REPORT R202 REPO COLLATERAL COMPARISON R203 REPORT SCHEDULE BROWSE MDRS SALES JOURNAL R054 SCHEDULE OF INVESTMENTS (FUTURES) R175 SCHEDULE OF INVESTMENTS (OPTIONS) R183 SCHEDULE OF INVESTMENTS (POSITION LEVEL) R066 SCHEDULE OF INVESTMENTS (TAXLOTS) R082 SCHEDULE OF INVESTMENTS PURCHASED & SOLD OR MATURED (BY ISSUER) R075 SCHEDULE OF INVESTMENTS PURCHASED & SOLD OR MATURED (BY SECURITY) R074 SECURITY ACQUISITIONS R067 SECURITY AUDIT REPORT R220 SECURITY DISPOSITIONS R068 SECURITY EXPOSURE SECEXP SECURITY HOLDINGS LEDGER R053 SECURITY SET UP AUDIT REPORT PARMIO SECURITY SUMMARY REPORT R210 STALE PRICE REPORT R231 STATEMENT OF ASSETS AND LIABILITIES R065 STATEMENT OF ASSETS AND LIABILITIES STAL SUMMARY OF NET ASSETS R059 SUMMARY OF OTHER ASSETS R213 SUMMARY OF OTHER LIABILITIES R063 SUMMARY OF RECEIVABLES AND PAYABLES R058 SUMMARY SCHEDULE OF INVESTMENTS R212 SWAPS – CLOSED POSITIONS R149 CURRENCY SWAPS OUTSTANDING R121 SWAPS OUTSTANDING R145 SWAPS – UNREALIZED GAIN / LOSS ON SWAPS R148

REPORTS BEGINNING WITH T - Z TAXLOT AMORTIZATION/ACCRETION VSTA TAXLOT AMORTIZATION/ACCRETION 2 VSTA2 TAXLOT HOLDINGS VIEW VSTH TRADE THRU ZERO ACTIVITY VSTZ TAXLOT RELIEF MAXIMA REPORT PARMIO TAXLOT/POSITION VIEW MBS VSMBS TAXLOT VIEW VSTV TOTAL CONTRACTS OUTSTANDING TLCO UNIT INCOME AND UNIT VALUATION R064 UNIT INCOME AND UNIT VALUATION UNUV UNIT INVESTMENT INCOME R071 UNREALIZED GAIN/LOSS REPORT R060 VALUATION COMPARISON REPORT PARMEX VARIABLE RATE RESET REPORT R219 OPEN VARIATION MARGIN REPORT R178 VARIATION MARGIN BY ADVISOR CODE R179 WASH SALE PROCESSING DETAIL REPORT R188 WASH SALE PROCESSING SUMMARY REPORT R187



5

WASH SALES REPORT R094 WASH SALE DATA FILE R094 YEAR-END CLEARDOWN REPORT R100

3.20 INVESTMENT ACCOUNTING (INVESTONE) MUTUAL FUND REPORTS

REPORTS BEGINNING WITH A - H ACCOUNT VALUATION BALANCES – MF VBMF ACCOUNT YIELD CALCULATIONS R141 ANALYSIS OF CASH FLOW ANCF AVERAGE COMMISSION REPORT R146 BROKER COMMISSIONS PAID ON PORTFOLIO TRANSACTIONS R022 CAPITAL STOCK RECEIVABLE/PAYABLE REPORT R028 CONVERTED NET ASSET VALUES CVNAV CONVERTED NET ASSET VALUES REPORT R250 DAILY YIELD CHANGE ANALYSIS DYIELD DETAIL UNSETTLED FUND TRANSACTIONS R021 EQUITY BALANCES EQUITY EXPENSE SUMMARY R069 FORM 13F INFORMATION TABLE R024 HEDGE EXPOSURE REPORT R227

REPORTS BEGINNING WITH I INCOME/GAIN(LOSS) – (INGL) INGL INVESTMENT INCOME DETAIL R072 INVESTMENT INCOME SUMMARY R070 INVESTMENT RESTRICTION REPORT - ASSET GROUP EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - CATEGORIZATION EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - GUARANTOR EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - INDUSTRY EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - ISSUER EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - OUTSTANDING SHARES/PAR EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - QUALITY EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT - STATE EXCEPTION LISTING R018 INVESTMENT RESTRICTION REPORT – NAICS CODE EXCEPTION LISTING R018

REPORTS BEGINNING WITH J - O LISTING OF QUALIFIED/UNQUALIFIED DIVIDENDS R215 MARK TO MARKET WORKSHEET R221 MASTER/FEEDER NAV IMPACT SUMMARY R044 MATURITY RANGE CROSS TABULATION R017 MATURITY SCHEDULE R026 NAV CHANGE ANALYSIS R235 NAV DISPLAY SCREEN (VNAVMV) VNAVMV NAV IMPACT OF PRICE CHANGES ON HOLDINGS R085 NAV IMPACT SUMMARY R086 NAV IMPACT SUMMARY (TRANSACTION DETAIL) R086 NAV IMPACT SUMMARY (DAILY PRICE CHANGE LOG) R086 NAV IMPACT SUMMARY (TRANSACTION DETAIL) LOCAL PRICE % CHANGE R086 NAV IMPACT SUMMARY (NAVI) NAVI NAV ASSET VALUE RECONCILIATION R019



6

REPORTS BEGINNING WITH P - R PER-SHARE INCOME AND CAPITAL CHANGES R020 PORTFOLIO HOLDINGS - POSITION LEVEL R216 PORTFOLIO HOLDINGS - TAXLOT LEVEL R214 PORTFOLIO TRANSACTIONS WITH ENTITIES ACTING AS PRINCIPALS R023 PORTFOLIO TURNOVER REPORT R015 PREFERRED STOCK ISSUANCE EXPENSE REPORT R143 QDI REPORT R168 RULE 2A-7 MARK TO MARKET REPORT R228

REPORTS BEGINNING WITH S - Z SEC ADVERTISING YIELD REQUEST PARMSY SEC ADVERTISING YIELD - SECURITY INCOME DETAIL PARMSY SEC ADVERTISING YIELD – DATA FILE PARMSY SEC ADVERTISING YIELD – YIELD AT NAV PARMSY SEC ADVERTISING YIELD – CLOSED-END FUND PARMSY SEC ADVERTISING YIELD – MASTER/FEEDER PARMSY SCHEDULE OF PORTFOLIO HOLDINGS R226 STATEMENT OF ASSETS AND LIABILITIES R089 STATEMENT OF ASSETS AND LIABILITIES STAS STATEMENT OF CASH FLOWS R025 STATEMENT OF CHANGES IN NET ASSETS R088 STATEMENT OF INTERIM EARNINGS INTEA STATEMENT OF OPERATIONS R076 SUBSCRIPTION/REDEMPTION JOURNAL R027 SUMMARY OF BROKER COMMISSIONS R084 SUMMARY OF PURCHASES AND SALES R014 SUMMARY OF REALIZED GAINS/LOSSES R013 TRANSACTION LEVEL GAIN/LOSS REPORT R186 UNSETTLED FUND TRANSACTIONS R016 WEEKLY FUND ACTIVITY SUMMARY R012



7

3.30 INVESTMENT ACCOUNTING (INVESTONE) GLOBAL REPORTS

REPORTS BEGINNING WITH A - F BASE CURRENCY RETURNS BY COUNTRY R151 COMPOSITION OF NET ASSET VALUE BY CURRENCY R156 COMPOSITION OF TRUST EXPENSES R158 CURRENCY BALANCES - BASE AMOUNTS CBAL CURRENCY BALANCES - BASE AMOUNTS CBAL2 CURRENCY CONTRACT REC/PAY VIEW VSRP CURRENCY CONTRACT SETTLEMENT RECONCILIATION R125 CURRENCY CONTRACTS UNREALIZED FX GAINS/LOSSES RECONCILIATION R129 DETAIL TRIAL BALANCE R122 DETAIL TRIAL BALANCE FILE R122 EX-COUPON RECONCILIATION REPORT R124 FINANCIAL INFORMATION FOR INVESTMENT FUNDS R160 FORWARD EXCHANGE CONTRACTS MARKET VALUE REPORT R118

GLOBAL I ../../SECTION 3.30 – (GLOBAL I) GLOBAL AGED RECLAIM RECEIVABLE R115 GLOBAL EARNED AMORTIZATION/ACCRETION R114 GLOBAL EARNED INCOME R113 GLOBAL FUND - EQUITY BALANCES GLEQ GLOBAL FUND - INCOME/GAIN-LOSS GLINGL GLOBAL FUND - STATEMENT OF A & L GLSTAS GLOBAL INCOME JOURNAL R103 GLOBAL INCOME RECEIVED JOURNAL R147 GLOBAL INVESTMENT RESTRICTION REPORT: R119

(ASSET GROUP EXCEPTION LISTING) R119 (CATEGORIZATION EXCEPTION LISTING) R119 (INDUSTRY EXCEPTION LISTING) R119 (NAICS CODE EXCEPTION LISTING) R119 (ISSUER EXCEPTION LISTING) R119 (OUTSTANDING SHARES/PAR EXCEPTION LISTING) R119 (QUALITY EXCEPTION LISTING) R119

GLOBAL LOCAL CASH FORECASTING REPORT R120 GLOBAL NET ASSET VALUE RECONCILIATION R108 GLOBAL PURCHASES JOURNAL R105



8

GLOBAL II GLOBAL SALES JOURNAL R104 GLOBAL SECURITY HOLDINGS LEDGER R242 GLOBAL SECURITY HOLDINGS VSFH GLOBAL STATEMENT OF 988 GAINS AND LOSSES R116 GLOBAL STATEMENT OF ASSETS AND LIABILITIES R112 GLOBAL STATEMENT OF CHANGES IN NET ASSETS R111 GLOBAL STATEMENT OF OPERATIONS R110 GLOBAL STATEMENT OF REALIZED CAPITAL GAINS AND LOSSES R102 GLOBAL STATEMENT OF REALIZED CAPITAL GAINS AND LOSSES DATA FILE LAYOUT R102 GLOBAL STATEMENT OF UNREALIZED EXCHANGE GAINS AND LOSSES R117 DATA FILE LAYOUT R117 GLOBAL SUMMARY OF INVESTMENTS R101 GLOBAL SUMMARY OF RECEIVABLES AND PAYABLES R109

REPORTS BEGINNING WITH I - Z INCOME FORECAST REPORT R190 SUMMARY REPORT - FILE FORMAT ONLY INDEXATION REPORT R142 INVESTMENT SUMMARY INVS MONTHLY FINANCIAL INFORMATION FOR UNDERTAKINGS FOR COLLECTIVE INVESTMENT R159 NET ASSET VALUATION SUMMARY R157 NET WITHHOLDING TAX INCURRED BY COUNTRY R123 REALIZED EXCHANGE GAINS AND LOSSES - CURRENCY CONTRACTS R127 SCHEDULE OF GLOBAL INVESTMENTS - POSITION LEVEL R106 SCHEDULE OF GLOBAL INVESTMENTS - TAXLOT LEVEL R107 THE DATA FILE STATEMENT OF CHANGES IN NET ASSETS R154 STATEMENT OF NET ASSETS R152 STATEMENT OF OPERATIONS R153 SUMMARY OF TRUST PERFORMANCE R155 UNREALIZED EXCHANGE GAINS AND LOSSES - CURRENCY CONTRACTS R126

3.40 U.K. UNIT TRUST REPORTS

REPORTS BEGINNING WITH A - I ACCOUNT VALUATION BALANCES – U.K. VSVBUK ACCOUNT VALUATION BALANCES 2 – U.K. VSVBU2 BID/OFFER PRICE SPREAD EXCEPTION REPORT R241 CLASS OF SHARES EXPENSE BALANCES VBCLEX CORPORATION TAX TRANSFER OVERRIDE DACTT COST SHEET R133 CURRENCY BALANCES - BASE AMOUNTS CBALUK CURRENCY BALANCES 2 - BASE AMOUNTS CBALU2 DAILY TRANSACTION IMPACT DETAIL REPORT R139 DAILY TRANSACTION IMPACT SUMMARY REPORT R138 DEALING EXPENSE TABLE RECALCULATION - PROJECTED R140 DTR RECONCILIATION REPORT R169 FEE INVOICE R137 HISTORIC NOTIONAL DEALING EXPENSE REPORT R140 INCOME ENTITLEMENT REPORT R135



9

INCOME RECONCILIATION REPORT R243 IRRECOVERABLE ACT PROVISION REPORT R245

REPORTS BEGINNING WITH N - V NET UNINVESTED PRINCIPAL CASH RECONCILIATION REPORT R246 NOTIONAL DEALING EXPENSE TRANSACTION REPORT R140 NOTIONAL DEALING EXPENSES SUMMARY REPORT R140 OEIC FUND - EQUITY BALANCES OEEQ OEIC FUND COST SHEET OECOST OFFER POSITION ANALYSIS VSEPUK PORTFOLIO VALUATION R132 PORTFOLIO VALUATION II R134 STATEMENT OF CHANGES IN NET ASSETS R136 UNFRANKED INCOME DETAIL REPORT R193 UNCONFIRMED TRANSACTION BROWSE UNCONF UNIT TRUST ACCUMULATION UNITS UTACC UNIT TRUST COST SHEET UTCOST VALUATION SUMMARY SHEET ON A BID BASIS R130 VALUATION SUMMARY SHEET ON AN OFFER BASIS R131

3.50 GENERAL LEDGER REPORTING GENERAL LEDGER GENERATOR - OVERVIEW GENERAL LEDGER PROCESSING EXAMPLE GENERAL LEDGER PROFILE GLPRO GENERAL LEDGER EXTENDED PROFILE GLPROX ACCOUNT GENERAL LEDGER CONTROL DATES AAUG GENERAL LEDGER POSTING CATEGORY GLPC G/L TRANSACTION INQUIRY - LOCAL GLINL G/L TRANSACTION INQUIRY - BASE GLIN GENERAL LEDGER BALANCES GLBAL GENERAL LEDGER T-ACCOUNT ANALYSIS GLTAC GENERAL LEDGER EFFECTS INQUIRY GLEFF GENERAL LEDGER ACTIVITY VIEWER GLACT TRIAL BALANCE R092 GENERAL LEDGER SUMMARY LISTING R079 YEAR-END CLEARDOWN REPORT R100

3.60 GENERATOR REPORTS GENERATED TRANSACTION AMENDMENT WARNING R230 SYSTEM GENERATED TRANSACTION REPORT BGTG, BGCAG GNMA GENERATOR ORIGINAL FACE EXCEPTION REPORT TRANSACTION GENERATION REPORT – REGENERATION BGTGR, BGCAGR VARIATION MARGIN GENERATOR BGVMG SELL/COVER GENERATED TRANSACTIONS REPORTS BGSG SELL/COVER GENERATED TRANSACTIONS - DELETED BGSGDL



10

3.70 CASH MANAGER REPORTS ACCOUNT YIELDS AYIELD ASSETS/EARNINGS LIST FOR STIF FUNDS BGCM ASSET LIST FOR COLLECTIVE FUNDS BGCM CASH FORECASTING REPORT - SHORT TERM BGCM CASH FORECASTING REPORT R204 EARNED AMORTIZATION/ACCRETION BGCM ISSUE SENSITIVITY (IN THOUSANDS) BGCM MASTER NOTE STATUS (IN THOUSANDS) BGCM MATURITY SCHEDULE - SHORT TERM BGCM PRICING WORKSHEET BGCM WEIGHTED YIELDS WYIELD YIELD/DISCOUNT MATRIX MATRIX

3.80 MASTER/FEEDER ACCOUNTING REPORTS ACCOUNT ALLOCATION DATE STATUS AADS AAAL: BOOK AND TAX MASTER AAAL ALLOCATION DIAGNOSTICS REPORT (FOR BOOK AND TAX MASTER) AAAL AAAL: BOOK ONLY MASTER AAAL ALLOCATION DIAGNOSTICS REPORT (FOR BOOK ONLY MASTER) AAAL R240: BOOK ONLY ALLOCATION R240 MASTER/FEEDER (BOOK ONLY ALLOCATION) WORKSHEET R240 R240: BOOK/TAX ALLOCATION R240 MASTER/FEEDER (BOOK/TAX ALLOCATION) WORKSHEET R240 MASTER/FEEDER NAV IMPACT OF PRICE CHANGES ON HOLDINGS R042 RULE 2A-7 MARK TO MARKET MASTER/FEEDER REPORT R041

3.90 MULTIPLE CLASSES OF SHARES REPORTS CLASS CURRENCY EQUITY BALANCES CLECQ CLASS OF SHARES VALUATION BALANCES VBCL GLOBAL CLASS OF SHARES VALUATION BALANCES GLVBCL MULTIPLE CLASSES OF SHARES NAV WORKSHEET R211 NET ASSET VALUE PROOF VNAV

3.100 REVERSAL TRANSACTION REPORTS REVERSAL TRANSACTION JOURNAL (REPORT) REVERSAL TRANSACTION JOURNAL (BATCH VERSION) DARV REVERSAL TRANSACTION JOURNAL DARV REVERSAL TRANSACTION LISTING R224 REVERSAL CURRENCY CONTRACTS JOURNAL DARVC

3.110 INTEREST ONLY (IO)/PRINCIPAL ONLY (PO) REPORTING EFFECTIVE YIELD HISTORY REPORT R217 INCOME AND COST ADJUSTMENT REPORT R218



11

3.120 INVESTMENT ACCOUNTING (INVESTONE) FINANCIAL STATEMENTS INVESTMENT ACCOUNTING (INVESTONE) OPTIONAL FINANCIAL STATEMENT REPORTS - VERSION 1 STATEMENT OF ASSETS AND LIABILITIES (MUTUAL FUND) FS01 STATEMENT OF ASSETS AND LIABILITIES (NON-MUTUAL FUND) FS01 STATEMENT OF OPERATIONS FS02 STATEMENT OF CHANGES IN NET ASSETS FS03 PER-SHARE INCOME AND CAPITAL CHANGES FS04 INVESTMENT ACCOUNTING (INVESTONE) OPTIONAL FINANCIAL STATEMENT VERSION 2 STATEMENT OF ASSETS AND LIABILITIES (MUTUAL FUND) F201 STATEMENT OF ASSETS AND LIABILITIES (NON-MUTUAL FUND) F201 STATEMENT OF OPERATIONS F202 STATEMENT OF CHANGES IN NET ASSETS F203 PER-SHARE INCOME AND CAPITAL CHANGES F204

3.130 SEPARATE ACCOUNTS REPORTS SEPARATE ACCOUNT CONTRACT HOLDER UNIT ACTIVITY R031 SEPARATE ACCOUNT DAILY SUMMARY REPORT R030 SEPARATE ACCOUNT RESERVE RECONCILIATION R032 SEPARATE ACCOUNT SHARES/NAV RECONCILIATION SASR SEPARATE ACCOUNT UNIT VALUES VSUV SEPARATE ACCOUNT VALUATION BALANCES SAVB SEPARATE ACCOUNT VALUATION BALANCES 2 SAVB2

3.140 JAPANESE INSTITUTIONAL FUND (JIF) REPORTS ACCOUNT VALUATION BALANCES - SETTLED VSVBS ACCT SETTLED VIEW - ASSETS & LIABILITIES SVAL ACCT SETTLED VIEW - EQUITY BALANCES SVEQ ACCT SETTLED VIEW - REALIZED INCOME G/L SVINGL CURRENCY BALANCES - BASE AMOUNTS CBAL6 CURRENCY BALANCES - SETTLED VIEW CBALS CURRENCY BALANCES - SETTLED VIEW CBALS2 CURRENCY MOVEMENT R162 INVESTMENT STATUS SUMMARY R161 INVESTMENT SUMMARY R163 REALIZED INCOME AND EXPENSE DETAIL R166 TRANSACTIONS BY INVESTMENT R164 UNREALIZED INCOME AND EXPENSE DETAIL R165 ACCOUNT AVERAGE COST DATA AAVGC AVERAGE DAILY COST PARMAC AVERAGE DAILY COST - DATA FILE

3.150 CENTRAL PRICING SYSTEM REPORTS CENTRAL PRICING SYSTEM EXCEPTIONS LISTING R039 REPURCHASED SECURITIES LISTING R037 SECURITIES PRICED AT COST R036 SECURITY PRICING FREQUENCY AUDIT R038 SECURITY PRICING FREQUENCY LISTING R035 UNCHANGED SECURITIES PRICES R040



12

3.160 INTERIM EARNINGS REPORTING STATEMENT OF INTERIM EARNINGS OVERVIEW INTERIM EARNINGS BATCH INITIALIZATION STATEMENT OF INTERIM EARNINGS INTEAG STATEMENT OF INTERIM EARNINGS (INTEAG) (BATCH VERSION) R167 INTERIM EARNINGS ADJUSTMENTS (INTBAL) INTBAL INTERIM EARNINGS ACCOUNT BALANCES VSVB4

3.170 TREASURY INFLATION INDEXED SECURITIES EARNED INFLATION COMPENSATION R043 INFLATION INDEXED HOLDINGS VIEW VSHLI

3.180 INVESTMENT POOL FUND REPORTING ACCOUNT VALUATION BALANCES VSVB3 CURRENCY BALANCES - BASE AMOUNTS CBAL6 CURRENCY CONTRACT VIEW - POOL FUNDS VSPHRP FUND OWNERSHIP PERCENTAGES VSPH3 INCLUSIVE NAV INCNAV POOL ALLOCATION REPORT R048 POOL ALLOCATION REPORT TRADING ACTIVITY R048 POOL ALLOCATION REPORT REBALANCING TRADES R048 POOL ALLOCATION REPORT INCOME & EXPENSE ACTIVITY R048 POOL ALLOCATION REPORT SUMMARY R048 POOL ASSOCIATIONS VIEW VSPH2 POOL COST SHEET PLCOST POOLING ANALYSIS REPORTS POOLRP TLF TOP LEVEL FUND REBALANCING ANALYSIS REPORT POOL POOL ALLOCATION ANALYSIS REPORT POOL POOLED FUND DATA ANALYSIS VSPHDA POOL HOLDINGS VIEW VSPH TOP LEVEL FUND RECONCILIATION R049 VIEW POOL TRANSACTION IMPACTS VSPLIM

3.300 OPERATING REPORTS AUDIT TRAIL REPORT PARMAT ERROR LISTING PARMO OPERATOR SECURITY ACCESS REPORT: PARAMETER ENTRY SCREEN PARMIO OUT OF BALANCE AUDIT REPORT PARMO PARMO OPERATING REPORTS PARMO BROKER MASTER LISTING PARMO GLOSSARY MASTER LISTING PARMO REDENOMINATION AND RENOMINALISED SECURITIES REPORT PARMO REPORT LISTING BY TRANSACTION CODE PARMO ROUTING CODE LISTING PARMO SECURITY CATEGORY LISTING PARMO SECURITY MASTER LISTING PARMO SUB ACCOUNT MASTER LIST PARMO TAXLOT MASTER LISTING PARMO TAX WITHHOLDING AND RECLAIM RATES PARMO TRANSACTION CODE LISTING PARMO



13

TRANSACTION CODES BY REPORT LISTING PARMO TRANSACTION MASTER LISTING PARMO TRANSACTION MEMO LISTING PARMO

3.310 MISCELLANEOUS REPORTS ACCOUNT SWEEPS REPORT PARMIO NOTICES OF CORPORATE ACTION EVENTS PARMIO FAS 157 REPORT R194



14

SECTION FOUR - INPUT FORMATS

4.10 BATCH REPORT REQUEST AUDIT TRAIL REPORT REQUEST AVERAGE DAILY COST REQUEST (JIF) BATCH REPORT REQUEST CASH MANAGER REPORT REQUEST COLLATERAL EVALUATION COMBINED PRICE VARIANCE/NAV IMPACT REPORT REQUEST EXCEPTION/VALUATION REPORT REQUEST FINANCIAL STATEMENTS REQUEST - VERSION 1 FINANCIAL STATEMENTS REQUEST - VERSION 2 FOREIGN TRANSLATION TRANSACTION/GNMA GENERATION AND REPORTING ONLINE CAPTURE REQUEST ONLINE TRANSACTION CAPTURE REQUEST OPERATING REPORTS REQUEST SEC ADVERTISING YIELD REQUEST SUPER MESSAGE REPORT REQUEST SELL/COVER TRANSACTION GENERATION AND REPORTING

4.20 BATCH CONTROL CARDS AUDIT TRAIL ARCHIVE

AUDIT TRAIL REPORT AVERAGE DAILY COST REQUEST (JIF) CORPORATE ACTION ANALYSIS CORPORATE ACTION AUDIT REPORT CORPORATE ACTION ON TRADES REPORT EXCEPTION VALUATION REPORTS FILE ACCESS FINANCIAL STATEMENTS - VERSION 1 AND VERSION 2 NOTICES OF CORPORATE ACTION EVENTS OPERATING REPORTS OPERATOR SECURITY ACCESS REPORT REPORT CONTROL CARD SEC ADVERTISING YIELD REPORT SEC ADVERTISING YIELD REPORT RUN OPTIONS SECURITY SET UP AUDIT REPORT SWEEP COUNTER REPORT/RESET USER REPORTS USER REPORTS RUN OPTIONS SYMBOLIC PRINTER DESIGNATION

4.30 UTILITY CONTROL CARDS ACCOUNT DELETE UTILITY CONTROL CARD COLLATERAL FILE COMPACTION CONTROL CARD



15

SECTION FIVE - USING THE SYSTEM

5.00 TECHNICAL ISSUES SIGN-ON/SIGN-OFF PROCEDURES SCREEN CONVENTIONS SCREEN PROGRESSION SCREEN FEATURES HELP FACILITY ACCOUNT LEVEL ACCESS SECURITY WEB BROWSER ACCOUNT LEVEL ACCESS SECURITY

5.10 PRELIMINARY ACTIVITIES - MASTER DEFINITIONS SECURITY CATEGORIZATION INCOME AND EXPENSE CATEGORIES BROKER DEFINITION BROKER IRS NUMBER DEFINITION BROKER COMMISSION REASON DEFINITION BROKER COMMISSION SCHEDULE GUARANTOR DEFINITION INDUSTRY DEFINITION NAICS CODE DEFINITION ISSUER DEFINITION HISTORICAL ISSUER RATINGS TITLE OF CLASS DEFINITION RECEIPT/DISBURSEMENT DESCRIPTION CODE ADVISOR CODE DEFINITION EXCHANGE DEFINITION

CURRENCY CODE DEFINITION COUNTRY CODE DEFINITION REGION CODE DEFINITION

REGION/CURRENCY CODES MAPPING TRADE EXPENSE DEFINITION

ASSET GROUP DEFINITION

5.20 SECURITY SET UP ACTIVITIES OVERVIEW SECURITY DEFINITION SECURITY DESCRIPTION SECURITY DEFINITION - STOCK SECURITY DEFINITION - BOND MODEL SECURITY SET UP SECURITY RESEARCH SECURITY RESEARCH - HISTORICAL SECURITY RESEARCH SNAPSHOT REQUEST SECURITY MASTER OVERRIDE SECURITY USER-DEFINED FIELDS SECURITY USER-DEFINED FIELD NAMES SECURITY BOND HISTORICAL RATINGS HISTORICAL DIVIDEND AND SHARES OUTSTANDING REPORTING SECURITIES



16

5.25 SECURITY DEFINITION REGULATORY DATA SECURITY DEFINITION – REGULATORY DATA

5.30 ACCOUNT SET UP ACTIVITIES ACCOUNT DEFINITION ACCOUNT DEFINITION II - MORE FEATURES ACCOUNT/ASSET GROUP OVERRIDE: AAGO ACCOUNT DESCRIPTION ACCOUNT FISCAL YEAR-ENDS ACCOUNT CHARACTERISTICS ACCOUNT USER-DEFINED FIELDS 1 ACCOUNT USER-DEFINED FIELDS 2 ACCOUNT USER-DEFINED FIELD NAMES ACCOUNT ADVISOR CODES ACCOUNT SPECIAL PROCESSING DEFINITION ACCOUNT INDEX ATTRIBUTION ACCOUNT PRE-SCHEDULE ACCOUNT REPORT SCHEDULE ACCOUNT MULTI-CURRENCY NAV SEC FEE FACTORS

5.35 ACCOUNT PROCESSING ACTIVITIES ACCOUNT INITIALIZATION SWEEPING SWEEP - MONTH-TO-DATE LAG DAY PROCESSING UPDATE VERIFICATION DATE RECONFIGURE VALUATION PERIODS MAINTAIN ACCOUNT LOCK DATE SECURITY - UNLOCK MAINTAIN ALTERNATE ACCOUNT LOCK DATE AND LEVEL PROCESSING EXAMPLES

5.40 TRANSACTION ACTIVITIES TRANSACTION ENTRY/CORRECTION TRADE ENTRY/CORRECTION TRADE ENTRY - INTERFUND TRADES TRADE ENTRY - YIELD/MODEL TRANSACTION ENTRY TRANSACTION ENTRY - EXTENDED SECURITY DEFINITION CAPABILITIES TRANSACTION ENTRY THROUGH DETI TRANSACTION DESCRIPTION TRADE EXPENSE ASSIGNMENT TRANSACTION DATE DEFAULTS TRANSACTION USER-DEFINED FIELDS NON-ACCOUNTING TRANSACTION UPDATE TRANSACTION ENTRY – INVEST/REDEEM AMOUNT PARTIAL TRADES COMMITMENT FLAGS AND RESTRICTED SALES COMMITMENT FLAG RESET COMMITMENT FLAG DISPLAY SCREENS IN-KIND TRANSFERS: MESSAGING ONLY



17

5.50 PRICING PRICES MULTIPLE SECURITY PRICING PRICE SCAN PRICE SCAN II PRICE SCAN III PRICE SCAN IV PRICE SCAN VI UNIT TRUST PRICE SCAN OTC PRICE SCAN AND INPUT COLLATERAL PRICE INPUT PRICE SCAN VII PRICE SCAN VIII SMDB PRICE REVIEW PRICE SWEEPING FUNCTION MULTI-ACCOUNT PRICE SWEEP

5.60 FUND REPORTING ONLINE REPORTS USER SCREENS OPERATING SCREENS BATCH REPORTS OPERATING REPORTS USER REPORTS BATCH REPORTS SUBMISSION REQUESTING AN AUDIT TRAIL REPORT

5.70 CORPORATE ACTIONS/RATES ENTERING CORPORATE ACTIONS/RATES RATE ENTRY RULES

5.73 TRANSACTION EX-DATE SHARES

5.75 HOLDINGS DEFINITIONS HOLDINGS DEFINITION EXTENDED HOLDINGS DEFINITION MULTIPLE DIVIDEND REINVESTMENT UPDATE

5.80 ACCRUED INCOME ON CASH/CURRENCY

5.82 EXPLICIT TAXLOT RELIEF MANUAL INPUT IN DAER SCREEN: EXPLICIT TAXLOT RELIEF

EXPLICIT TAXLOT RELIEFS THROUGH INBOUND MESSAGING INTERFACE CORRECTIONS, CHANGES, SPECIAL CONDITIONS

5.84 STOCK DIVIDEND (IN ANOTHER STOCK) GENERATION OVERVIEW STOCK DIVIDEND GENERATION PROCESSING EXAMPLES



18

5.86 SPECIAL TRANSACTION CODES DIVIDEND REINVESTMENT

INTEREST REINVESTMENT RETURN OF CAPITAL INTER-COMPANY TRANSFERS FREE DELIVERY/FREE RECEIPT EX-DATED TRADES REALIZED GAIN(LOSS) BREAKAGE VALUATION ADJUSTMENTS TENDERS/REDEMPTIONS/LIQUIDATIONS MERGERS/GENERAL CORPORATE ACTIONS/EXCHANGE OFFERS SPIN-OFF DELIVERY/SPIN-OFF RECEIPT CONVERSIONS/NAME CHANGES/ASSIMILATIONS/CUSIP RENUMBERS/EXCHANGES PLAN OF REORGANIZATION BOND RENUMBER WITH AVERAGE COST & TAXLOT ACCOUNT EXAMPLES TRADE THRU ZERO PROCESSING

5.88 WASH SALE COST ADJUSTMENT GENERAL LEDGER EFFECTS TRANSACTION DATES AMORTIZATION/ACCRETION INFLATION COMPENSATION (TREASURY INFLATION INDEXED SECURITIES) WASH SALE COST ADJUSTMENT WASH SALE COST ADJUSTER (VIEW/CHANGE) EXAMPLES EXAMPLE 1 - WASH-/+ EXAMPLE 2 – WASH-/+ WITH SUBSTANTIALLY IDENTICAL SECURITIES EXAMPLE 3 - MULTIPLE WASH-/+ ADJUSTMENTS EXAMPLE 4 - MULTIPLE WASH-/+ ADJUSTMENTS EXAMPLE 5 - WSADJ-/+, GLOBAL HOLDING EXAMPLE 6 - MULTIPLE WSADJ-/+, NON DOMESTIC HOLDING EXAMPLE 7 - SWASH-/+ EXAMPLE 8 – MULTIPLE SWASH-/+ EXAMPLE 9 – MIXED WASH SALE SWASH-/+

5.90 CAPITAL SHARE ACCOUNTING TRANSACTION PROCESSING CAPITAL SHARES RECEIVABLE SUBSCRIPTIONS DIVIDEND RE-INVESTMENTS REDEMPTIONS REPORTING CLOSING TRANSACTIONS CLOSE SUBSCRIPTION EXCHANGES CLOSE DIVIDEND RE-INVESTMENTS CLOSE REDEMPTIONS CLOSE REDEMPTION EXCHANGES

5.92 CAPITAL GAIN DISTRIBUTION INITIALIZATION DISTRIBUTION



19

5.94 PRIOR PERIOD BALANCE ADJUSTMENTS

5.96 INCOME EQUALIZATION ACCOUNT SET UP EQUALIZATION BEGINNING BALANCES TRANSACTIONS SUBSCRIPTION RECEIVABLE SUBSCRIPTION CANCELLATIONS SUBSCRIPTION EXCHANGES REDEMPTIONS PAYABLE REDEMPTION CANCELLATIONS REDEMPTION EXCHANGES REPORTING INCOME DISTRIBUTION

5.100 OPTIONS OPTION SECURITY DEFINITION OPTION TRANSACTION PROCESSING OPTION EXERCISE ENTRY OPTION PROCESSING EXAMPLES OPTION REPORTING

5.102 RIGHTS RIGHT SECURITY DEFINITION RIGHT TRANSACTION PROCESSING RIGHT PROCESSING EXAMPLES

5.104 WARRANTS WARRANT SECURITY DEFINITION WARRANT TRANSACTION PROCESSING WARRANT PROCESSING EXAMPLE

5.106 FUTURES FUTURES TABLE MAINTENANCE FUTURES AND CONTRACTS FOR DIFFERENCE TRANSACTION PROCESSING FUTURES TRANSACTION ENTRY VARIATION MARGIN ENTRY MARGIN DEPOSIT/WITHDRAWAL ENTRY FUTURES PROCESSING EXAMPLES VARIATION MARGIN GENERATOR TRANSACTION/GNMA GENERATOR FUTURES PROCESSING THROUGH MESSAGING CONSIDERATIONS ONLINE INQUIRIES AND BATCH REPORTS BATCH REPORTS FUTURES PROCESSING CONVERSION PROCEDURES

5.110 TREASURY INFLATION INDEXED SECURITIES GLOSSARY OF TERMS INFLATION INDEX TABLE PROCESSING REPORTING



20

5.112 ACCRUED EXPENSES FIXED FEES MANAGEMENT FEES MONTHLY FIXED FEES TAXES ON CANADIAN FEES

5.115 AUTO EXPENSE CAP PROCESSING ACCOUNT DEFINITION - AUTO EXPENSE CAP ANALYSIS AUTO EXPENSE CAP CALCULATION AUTO EXPENSE CAP REPORTING MULTI-YEAR RECOUPMENT

5.116 PREPAID EXPENSES ESTABLISHING PREPAID EXPENSES PREPAID EXPENSES PROCESSING EXAMPLE REPORTING PREPAID EXPENSES

5.120 AMORTIZATION/ACCRETION ACCOUNT DEFINITION

SECURITY DEFINITION AMORTIZATION ON CALLABLE BONDS BOUNDARY PROCESSING SECURITY LEVEL ISSUE PRICE OID PROCESSING TAXLOT LEVEL OID PROCESSING MARKET DISCOUNT AT POINT OF SALE INSTALLMENT BONDS AND THE INSTALLMENT (NPV) AMORTIZATION METHOD INSTALLMENT BOND PROCESSING THE DE MINIMUS RULE AMORTIZATION OF SHORT POSITIONS FAS91 COMPLIANT AMORTIZATION FOR MORTGAGE BACK SECURITIES AMORTIZATION METHODS FOR VARIABLE AND FLOATING RATE BONDS CONVERSION, REPORTS AND AMORTIZATION/ACCRETION DECISION CHARTS AMORTIZATION/ACCRETION DECISION CHARTS

5.125 STEPPED COUPON BONDS GLOSSARY OF TERMS PROCESSING

5.133 REVERSE REPURCHASE AGREEMENTS REVERSE REPURCHASE AGREEMENT SECURITY DEFINITION REVERSE REPURCHASE AGREEMENT INTEREST RATE ENTRY REVERSE REPURCHASE AGREEMENT TRANSACTION ENTRY REVERSE REPURCHASE AGREEMENT PROCESSING EXAMPLE REVERSE REPURCHASE AGREEMENT REPORTING

5.135 TERM LOANS GLOSSARY OF TERMS SECURITY DEFINITION TERM LOAN PROCESSING



21

5.136 REVOLVING LOANS GLOSSARY OF TERMS SECURITY DEFINITION REVOLVING LOAN PROCESSING

5.137 LOAN NOTES LOAN NOTE SECURITY DEFINITION LOAN NOTE INTEREST RATE ENTRY LOAN NOTE TRANSACTION ENTRY LOAN NOTE PROCESSING EXAMPLE LOAN NOTE REPORTING

5.140 ONLINE CAPTURE ONLINE TRANSACTION CAPTURE ONLINE CAPTURE (SECURITIES AND TRANSACTIONS)

5.150 ETF BASKET PROCESSING GLOSSARY OF TERMS ETF BASKET PROCESSING SPECTRA DATA ITEMS

5.160 BENCHMARK RATES PROCESSING BENCHMARK DEFINITION ASSOCIATING A SECURITY WITH A BENCHMARK BENCHMARK RATES MAINTENANCE

5.170 COLLATERAL PROCESSING COLLATERAL ASSIGNMENT COLLATERAL EVALUATION REPORTING AND COMPACTION

5.180 PROCESSING SHORT AND SIMULTANEOUS LONG/SHORT POSITIONS ACCOUNT DEFINITION

SHORT SALES TRANSACTION ENTRY ACCOUNTING FOR SHORT POSITIONS SIMULTANEOUS LONG/SHORT POSITIONS INCOME EARNED ON SHORT POSITIONS GENERAL LEDGER TREATMENT OF INCOME EARNED ON SHORT POSITIONS WITHHOLDING AND RECLAIMS ON SHORT POSITIONS REPORTING OF INCOME EARNED ON SHORT POSITIONS PROCESSING EXAMPLES CLASSIC SHORT SALE PROCESSING EXAMPLE SIMULTANEOUS LONG/ SHORT POSITION PROCESSING EXAMPLE CLASSIC SHORT SALE PROCESSING EXAMPLE

5.185 ISSUED DEBT SECURITY PROCESSING ISSUED DEBT SECURITY DEFINITION ISSUED DEBT TRANSACTION ENTRY ISSUED DEBT SECURITY PROCESSING EXAMPLE

5.190 ALTERNATE SHORT POSITION PROCESSING



22

ALTERNATE SHORT POSITION TRANSACTION CODES ALTERNATE SHORT POSITION PROCESSING EXPLANATION AND EXAMPLES ALTERNATE SHORT POSITION REPORTING 5.195 SIMULTANEOUS LONG AND SHORT POSITION PROCESSING ../../SECTION 5.195 HAS BEEN ENHANCED AND COMBINED WITH ../../SECTION

5.180 SHORT POSITION PROCESSING.

5.196 TBA SHORT POSITION PROCESSING SECURITY LEVEL TRANSACTION CODES

5.200 TAXLOT ADJUSTMENTS TAXLOT ADJUSTMENT TRANSACTION CODES

TAXLOT ADJUSTMENT TRANSACTION ACTIVITIES TAXLOT ADJUSTMENT REPORTING MANUAL INPUT OF AMORTIZATION/ACCRETION

5.205 AVERAGE COST ADJUSTMENT AVERAGE COST ADJUSTMENTS FOR TRANSACTION CODES

5.210 MATRIX PRICING YIELD/DISCOUNT RATES

PRICING FORMULAS PRICE GIVEN YIELDS APPLICATION REPORTING: PRICING WORKSHEET

5.212 WEIGHTED YIELDS

5.220 TRANSACTION/GNMA GENERATORS PROCESSING SCENARIO TRANSACTION & GNMA GENERATORS RESTRICTIONS AND DETAILS GNMA POOL BALANCES AND FACTORS

5.225 SELL/COVER TRANSACTION GENERATOR PROCESSING SCENARIO SELL/COVER TRANSACTION GENERATOR REQUEST SELL/COVER TRANSACTION GENERATOR DELETE REQUEST

5.230 MANAGER REPORTING GROUP/REPORT - ACCOUNT DEFINITION GROUP/REPORT - ACCOUNT DEFINITION II - MORE FEATURES GROUP/REPORT ACCOUNT SUB-ACCT SPECIFICATION REPORTING

5.240 REVERSALS REVERSAL PROCESSING REVERSAL TRANSACTION ENTRY REVERSAL CURRENCY CONTRACTS ENTRY TRADE THRU ZERO REVERSALS REVERSAL PROCESSING EXAMPLE GLOBAL REVERSAL PROCESSING EXAMPLE REVERSALS VIA TRANSACTION MESSAGING



23

REVERSAL REPORTING

5.245 CONFIRMATION PROCESSING ACCOUNT SETUP MESSAGING FUNCTIONALITY TRANSACTION PROCESSING VIA MESSAGING ONLINE PROCESSING OF UNCONFIRMED TRANSACTIONS REPORTING

5.250 INVESTMENT ACCOUNTING (INVESTONE) - MUTUAL FUNDS FUND INITIALIZATION ACTIVITIES INCOME EQUALIZATION CAPITAL SHARE ACCOUNTING CAPITAL GAIN DISTRIBUTION PRIOR PERIOD BALANCE ADJUSTMENTS

5.265 LEVERAGED ASSET (ISSUED PREFERRED STOCK) SECURITY PROCESSING LEVERAGED ASSET SECURITY DEFINITION LEVERAGED ASSET TRANSACTION ENTRY LEVERAGED ASSETS PROCESSING EXAMPLE

5.270 INVESTMENT ACCOUNTING (INVESTONE) - INSURANCE ACCOUNTING ACTIVITIES PGAAP DATA MAINTENANCE INTERCOMPANY TRADE ACTIVITIES FREEDOM SCHEDULE D

5.280 BOND CALCULATOR

5.290 CORPORATE ACTIONS DEFINING A CORPORATE ACTION CORPORATE ACTION GENERATOR: BGCAG CORPORATE ACTION REGENERATION: BGCAGR CORPORATE ACTION GENERATION - RESTRICTIONS AND DETAIL CORPORATE ACTION TYPES CORPORATE ACTION ELECTIONS: DACAE CORPORATE ACTION PARTIAL ELECTIONS: DACAPE TAXLOT PARTICIPATION: DATLPC TAXLOT INITIALIZATION: DATLCA DECISION CAPTURE: DADCCA CORPORATE ACTIONS ON TRADES

5.300 FLEXIBLE PRICING ACCOUNT FLEXIBLE PRICING DEFINITION FLEXIBLE PRICING - PRICES FLEXIBLE PRICING - EXCHANGE RATES FLEXIBLE PRICING SUMMARY

5.305 HIERARCHICAL PRICING HIERARCHICAL PRICING DEFINITION HIERARCHICAL PRICING ACCOUNT OVERRIDE HIERARCHICAL PRICING SCHEME EXAMPLES



24

5.310 POSITION LEVEL PRICING POSITION LEVEL PRICING DEFINITION MULTIPLE POSITION LEVEL PRICE SCAN

5.311 FAIR VALUE PRICING PRELIMINARY SET UP FAIR VALUE PROCESSING DEFINITION FAIR VALUE PROCESS FAIR VALUE DECISION CHART FAIR VALUE PRICE ANALYSIS

5.315 ACCOUNT REPAIR STATION RELEASE BLOCKING

5.320 ALTERNATE PRICING IDENTIFIERS DEFINITION

5.321 STALE PRICE PROCESSING INTRODUCTION COPYING PRICES, TO DATE, AND TRADE PRICE SPLITS AND REVERSE SPLITS CALENDAR SET OPTION CENTRAL PRICING SYSTEM AND GENERATED SCORE CODES

5.325 PRICE TOLERANCE OVERRIDES

5.330 INVESTMENT ACCOUNTING (INVESTONE)/APOLLO CENTRAL PRICING SYSTEM

5.340 SEPARATE LONG/SHORT PRICING

5.350 THE AUTOMATED NASDAQ INTERFACE PROCESSING SCENARIO NAVMUT INTERFACE SCREEN NASDAQ INTERFACE – MONEY MARKET NASDAQ INTERFACE – CLOSED-END FUNDS

5.360 PENDING TRANSACTION FILE PROCESSING TRANSACTION ACTIVITIES PENDING TRANSACTION BROWSE SCREEN PENDING TRANSACTION KEY CHANGE SCREEN

5.370 INTEREST RATE SWAPS (ASSET GROUP IW) OVERVIEW: INTEREST RATE SWAPS – ASSET GROUP IW GLOSSARY OF TERMS OPENING AN INTEREST RATE SWAP CLOSING AN INTEREST RATE SWAP SWAPS TRANSACTION ENTRY BOSB/DEIRS COMPARISON SECURITY DEFINITION GUIDELINES VALUING A SWAP INCOME PAYMENT/RECEIPTS FOR A SWAP HOLDINGS DEFINITION: VSHO/HOLDINGS VIEW: VSHB SWAP ASSOCIATION ENTRY: DESWAS TRANSACTION PROCESSING CODES FOR SWAPS GENERAL LEDGER ENTRIES FOR INTEREST RATE SWAPS



25

REPORTING AND MESSAGING INTEREST RATE SWAPS PROCESSING EXAMPLES

5.372 CURRENCY SWAPS (ASSET GROUP CW) OVERVIEW: CURRENCY SWAPS – ASSET GROUP CW GLOSSARY OF TERMS OPENING A CURRENCY SWAP CURRENCY SWAP OPEN TRANSACTION ENTRY SECURITY DEFINITION GUIDELINES EXPIRATION OF A CURRENCY SWAP CURRENCY SWAP CLOSE TRANSACTION ENTRY: DECSWC HOLDINGS DEFINITION: VSHO / HOLDINGS VIEW: VSVB TRANSACTION PROCESSING CODES FOR CURRENCY SWAPS GENERAL LEDGER ENTRIES FOR CURRENCY SWAPS: ASSET GROUP CW REPORTING AND MESSAGING

5.374 CREDIT DEFAULT SWAPS (ASSET GROUP DW) OVERVIEW: CREDIT DEFAULT SWAPS: ASSET GROUP DW GLOSSARY OF TERMS OPENING A CREDIT DEFAULT SWAP CREDIT DEFAULT SWAPS OPEN TRANSACTION ENTRY: DECDSO EXERCISING A CREDIT DEFAULT SWAP CLOSING A CREDIT DEFAULT SWAP CREDIT DEFAULT SWAPS CLOSE TRANSACTION ENTRY: DECDSC SECURITY DEFINITION GUIDELINES VALUING A SWAP PAYMENT/RECEIPTS FOR A CREDIT DEFAULT SWAP SWAP ASSOCIATION ENTRY: DESWAS TRANSACTION PROCESSING CODES FOR SWAPS GENERAL LEDGER ENTRIES FOR CREDIT DEFAULT SWAPS REPORTING AND MESSAGING

5.376 TOTAL RETURN SWAPS (ASSET GROUP TW) OVERVIEW: TOTAL RETURN SWAPS – ASSET GROUP TW GLOSSARY OF TERMS TOTAL RETURN SWAPS TOTAL RETURN SWAP VS. CFD CONTRACT SECURITY SET UP OF A TOTAL RETURN SWAP TOTAL RETURN SWAP TRANSACTION SET UP: DETRSC OPENING A TOTAL RETURN SWAP EXPIRATION OF A TOTAL RETURN SWAP TOTAL RETURN SWAP TRANSACTION ENTRY: DETRT SECURITY DEFINITION GUIDELINES VALUING A TOTAL RETURN SWAP PAYMENTS/RECEIPTS FOR A TOTAL RETURN SWAP TAX WITHHOLDING AND RECLAIM PROCESSING IMPACT OF UNDERYING SECURITY: CORPORATE ACTIONS/INTEREST PAYMENT HOLDINGS DEFINITION: VSHO/HOLDINGS VIEW: VSHB SWAP ASSOCIATION ENTRY: DESWAS TRANSACTION PROCESSING CODES FOR TOTAL RETURN SWAPS REPORTING AND MESSAGING GENERAL LEDGER ENTRIES



26

5.378 CLEARED SWAPS OVERVIEW: CLEARED SWAPS GLOSSARY OF TERMS OPENING A CLEARED SWAP CLOSING A CLEARED SWAP MARGIN DEPOSITS & WITHDRAWALS CLEARED SWAP VARIATION MARGIN PROCESSING VALUING A CLEARED SWAP CLEARED SWAPS INCOME PROCESSING: SINT+/- AMORTIZATION/ACCRETION OF CLEARED SWAPS SWAPS HOLDING VIEW: VSHLS HOLDINGS DEFINITION: VSHO/HOLDINGS VIEW: VSHB CURRENCY BALANCES – BASE AMOUNT3: CBAL3 ACCOUNT VALUATION BALANCES: VSVB3 TRANSACTION PROCESSING CODES FOR CLEARED SWAPS GENERAL LEDGER ENTRIES FOR CLEARED SWAPS REPORTING AND MESSAGING

5.400 MASTER/FEEDER ACCOUNTING IMPORTANT CONSIDERATIONS GLOSSARY OF TERMS MASTER ACCOUNT DEFINITION CHARACTERISTICS FEEDER ACCOUNT DEFINITION CHARACTERISTICS UNDERLYING (AND RELATED) SECURITY DEFINITION RELATED UNDERLYING SECURITY DEFINITIONS CONVERSION OF A MASTER/FEEDER FUND STRUCTURE TO INVESTMENT ACCOUNTING (INVESTONE) CONVERSION EXAMPLE PROCESSING A BOOK ONLY MASTER/FEEDER FUND STRUCTURE BOOK ONLY MASTER/FEEDER PROCESSING EXAMPLE SUMMARY OF ALLOCATION RESULTS UNDERLYING, RELATED UNDERLYING, AND SUSPENSE SECURITIES UNDERLYING, RELATED UNDERLYING, & SUSPENSE SECURITIES THROUGH ACCOUNT ALLOCATION TONTINE METHODOLOGY ALLOCATION DIAGNOSTICS REPORT (FOR BOOK ONLY MASTER) ACCOUNT ALLOCATION PROCESSING WALKTHROUGH PROCESSING A BOOK AND TAX MASTER/FEEDER FUND STRUCTURE BOOK AND TAX MASTER/FEEDER PROCESSING EXAMPLE REVIEW OF THE ACCOUNT ALLOCATION RESULTS SUMMARY OF BOOK ALLOCATION RESULTS BOOK ALLOCATION UNDERLYING, RELATED UNDERLYING, AND SUSPENSE SECURITIES BOOK ALLOCATION USE OF UNDERLYING, RELATED UNDERLYING, AND SUSPENSE SECURITIES BOOK ALLOCATION TONTINE METHODOLOGY SUMMARY OF TAX ALLOCATION RESULTS TAX ALLOCATION UNDERLYING, RELATED UNDERLYING, AND SUSPENSE SECURITIES TAX ALLOCATION USE OF UNDERLYING, RELATED UNDERLYING, AND SUSPENSE SECURITIES TAX ALLOCATION TONTINE METHODOLOGY MARKET DISCOUNT AT POINT OF SALE ALLOCATION DIAGNOSTICS REPORT (FOR BOOK AND TAX MASTER)



27

BOOK AND TAX ACCOUNT ALLOCATION PROCESSING WALKTHROUGH INVESTMENT FROM FEEDER TO MASTER MASTER/FEEDER ACCOUNTING TRANSACTION CODES MASTER/FEEDER ACCOUNTING REPORTING

5.500 MULTIPLE CLASSES OF SHARES ACCOUNT CLASS OF SHARES (AASL) ACTIVITIES

UNITS SECURITY DEFINITIONS EXPENSE SECURITY DEFINITIONS IMPORTANT CONSIDERATIONS INVESTMENT ACCOUNTING (INVESTONE) ACCOUNT CONVERSION: GLOBAL MUTUAL FUND TO GLOBAL MCS PROCESSING A GLOBAL MULTIPLE CLASSES OF SHARES ACCOUNT PROCESSING A DOMESTIC MULTIPLE CLASSES OF SHARES ACCOUNT ALLOCATION METHOD 9 MULTIPLE CLASSES OF SHARES INITIALIZATION TRANSACTION CODES MULTIPLE CLASSES OF SHARES REPORTING

5.510 MULTI CURRENCY - MULTI CLASS MULTI-CURRENCY MCS PROCESSING CLASS CURRENCY EQUITY BALANCES

5.550 MULTI-MANAGER-MCS FUND PROCESSING GLOSSARY OF TERMS ACCOUNT DEFINITION CHARACTERISTICS MULTI-MANAGER/MCS ALLOCATION PERCENTAGES MULTI-MANAGER/MCS FUND - DOMESTIC TRAN ENTRY MULTI-MANAGER/MCS FUND – GLOBAL TRAN ENTRY MULTI-MANAGER GENERATED TRANSACTIONS MULTI-MANAGER/MCS FUND – SUMMATION MANAGER (S) ACCOUNT NAV CONVERTING A GROUP (G) ACCOUNT TO A MULTI-MANAGER/MCS FUND PROCESSING A MULTI-MANAGER/MCS FUND PROCESSING A MULTI-CURRENCY MULTI-MANAGER/MCS FUND MULTI-MANAGER/MCS FUND TRANSACTION ACTIVITIES MULTI-MANAGER/MCS FUND REPORTING

5.600 INTEREST ONLY/PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING IO/PO/IOETTE SECURITY DEFINITION ACTIVITIES EFFECTIVE YIELDS MAINTENANCE ACTIVITIES IO/PO/IOETTE TRANSACTION CODES IO/PO/IOETTE EXPLANATION AND PROCESSING EXAMPLES EXAMPLE 1: INTEREST ONLY (IO) EXAMPLE 2: PRINCIPAL ONLY (PO) EXAMPLE 3: IOETTE, WHERE PART OF POSITION IS SOLD EXAMPLE 4: MULTI-LOT, FLOATING RATE, TAXLOT LEVEL EFFECTIVE YIELD IO

5.610 INVESTMENT CONTRACTS PROCESSING INVESTMENT CONTRACT SECURITY DEFINITION ACTIVITIES VARIABLE RATES MAINTENANCE ACTIVITIES INVESTMENT CONTRACT TRANSACTION CODES INVESTMENT CONTRACT PROCESSING EXPLANATION AND EXAMPLES INVESTMENT CONTRACT REPORTING



28

5.620 INSTALLMENT RECEIPT PROCESSING INSTALLMENT RECEIPT - SECURITY DEFINITION ACTIVITIES SECURITY DEFINITION SECURITY DEFINITION - OPTION INSTALLMENT RECEIPT - CORPORATE ACTION ACTIVITIES CORPORATE ACTIONS INSTALLMENT RECEIPT - TRANSACTION CODES INSTALLMENT RECEIPT PROCESSING EXPLANATION AND EXAMPLES INITIAL SUBSCRIPTION OF PURCHASE OF INSTALLMENT RECEIPT CERTIFICATES SALE OF INSTALLMENT RECEIPT CERTIFICATES PRIOR TO EXPIRATION EXERCISE OF INSTALLMENT RECEIPT CERTIFICATES EXPIRATION OF INSTALLMENT RECEIPT CERTIFICATES EXAMPLE OF A DOMESTIC INSTALLMENT RECEIPT EXAMPLE OF A FOREIGN INSTALLMENT RECEIPT INSTALLMENT RECEIPT REPORTING

5.630 STAMP DUTY TAX PROCESSING STAMP DUTY TAX PROCESSING DEFINITION STAMP DUTY TAX MAINTENANCE ACTIVITIES COUNTRY CODE DEFINITION SECURITY DEFINITION GLOBAL TRANSACTION ENTRY WITH STAMP DUTY STAMP DUTY PAYABLE CLEARING GENERAL LEDGER - STAMP DUTY TAX PAYABLE (L065) AND TAX EXPENSE (E076) VALUATION SUMMARY BALANCES - STAMP DUTY TAX PAYABLE AND TAX EXPENSE STAMP DUTY TAX PROCESSING EXPLANATION AND EXAMPLES TRANSACTION PROCESSING PAYABLE PROCESSING EXAMPLES OF STAMP DUTY CLEARING PAYMENTS (EQUAL PAYMENT AND OVER PAYMENT) EXAMPLE 1 EXAMPLE 2 STAMP DUTY TAX PROCESSING REPORTING ONLINE REPORTING BATCH REPORTING

5.700 HIERARCHICAL VALUATION PROCESSING OVERVIEW HIERARCHICAL VALUATION ACCOUNT SET UP HIERARCHICAL DEALING VALUATION ACCOUNT SET UP HIERARCHICAL VALUATION UNDERLYING SECURITY SET UP HIERARCHICAL VALUATION PROCESSING – PRICES HIERARCHICAL VALUATION PROCESSING – DIVIDEND FACTORS HIERARCHICAL VALUATION TIME HIERARCHICAL VALUATION SWING PRICING

5.750 ADVISOR ACCOUNTING PROCESSING ADVISOR ACCOUNTING – ACCOUNT AND ADVISOR CODE SET UP ADVISOR ACCOUNTING - PROCESSING EXPLANATION AND EXAMPLES ADVISOR ACCOUNTING - TRANSACTION GENERATION PROCESSING ADVISOR ACCOUNTING - REPORTING

5.800 GLOBAL FUNDS OVERVIEW



29

GLOBAL ACCOUNT DEFINITION: ACCOUNT SET UP TAX WITHHOLDING AND RECLAIM PROCESSING CONVERSION TO AVERAGE COST RELIEF GLOBAL SECURITY / CURRENCY DEFINITIONS SPOT AND FORWARD EXCHANGE RATES CROSS CURRENCY EXCHANGE RATE INQUIRY ACCRUED INCOME ON CURRENCY BALANCES CURRENCY TAXLOT / POSITION COST ADJUSTMENT INDEXATION TABLE GLOBAL TRANSACTION ENTRY FORWARD CURRENCY CONTRACT CALENDAR-BASED INTERPOLATION FORWARD CURRENCY CONTRACT – SPECIFIC HEDGE CURRENCY CONTRACTS PROCESSING ENHANCED CURRENCY CONTRACTS PROCESSING GLOBAL TRANSACTION CODES REALIZED GAIN(LOSS) AND REALIZED EXCHANGE GAIN(LOSS) TRANSACTIONS TRANSACTION GENERATOR FOR GLOBAL FUNDS TRANSLATION FROM LOCAL TO BASE CURRENCY ONLINE REPORT BALANCING GLOSSARY OF TERMS FREQUENTLY ASKED QUESTIONS

5.850 MARK-TO-MARKET GENERATOR (DELTA TRANSACTIONS) INTRODUCTION BACKGROUND REVALUED BOOK COST / DELTA ACCOUNT SET UP INCLUSIONS / EXCLUSIONS AUTOMATED M2MG CALCULATION and PROCESSING TRANSACTIONS DELTA RELIEF DELTA REPORTING DELTA LIMITATIONS & NOTES DELTA EXAMPLES APPENDIX A

5.855 DISPOSAL COST (NET MARKET VALUE) OVERVIEW DISPOSAL COST / NMV MESSAGING EXCEPTIONS & LIMITATIONS EXAMPLES APPENDIX A

5.900 UNITED KINGDOM/UNIT TRUST FUND PROCESSING OVERVIEW

5.901 GLOSSARY OF TERMS

5.903 EXCHANGE GAIN/LOSS ON INCOME



30

5.904 AMORTIZATION/ACCRETION IN A U.K. FUND

5.907 INVESTMENT ACCOUNTING (INVESTONE) U.K. UNIT TRUST PRICING

5.910 SECURITY DEFINITION REQUIREMENTS SECURITY DEFINITION CURRENCY SECURITIES UNITS SECURITIES HIERARCHICAL VALUATIONS UNDERLYING SECURITIES

5.915 ACCOUNT DEFINITION REQUIREMENTS ACCOUNT DEFINITION ACCOUNT DEFINITION II – MORE FEATURES ACCOUNT CLASS OF SHARES ACCOUNT/ASSET GROUP OVERRIDES ACCOUNT FLEXIBLE PRICING DEFINITION ACCOUNT SPECIAL PROCESSING DEFINITION

5.920 CALENDAR DEFINITION REQUIREMENTS

5.925 PURCHASED/SOLD INTEREST IN A U.K. FUND EXAMPLE 1 PURCHASED SOLD INTEREST OPTION TRANSACTIONS COVERED BY THE PURCHASED SOLD INTEREST OPTION INCOME TO CAPITAL AND CAPITAL TO INCOME TRANSFER TRANSACTIONS GENERAL LEDGER EFFECTS OF INCTR AND CAPTR TRANSACTIONS EXAMPLE 2

5.930 U.K. FUND MANAGEMENT FEES UNIT TRUST ACCOUNT FEE SCHEDULE

5.935 CORPORATION TAX IN A U.K. FUND OVERVIEW CORPORATION TAX RATE DEFINITION CORPORATE TAX RATES BY ACCOUNT DEFINITION CORPORATION TAX OVERRIDE EXAMPLES REALLOCATION OF CORPORATION TAX AND DTR ACROSS SHARE CLASSES



31

5.940 PERIOD END REVALUATION PERIOD END PROCESSING STEPS REPORTING ON PERIOD END DATES ACCOUNT FLEXIBLE PRICING DEFINITION PERIOD END DEFINITION

5.945 HIERARCHICAL VALUATIONS IN U.K. FUNDS HIERARCHICAL VALUATION ACCOUNT SET UP HIERARCHICAL VALUATION SECURITY SET UP SECURITIES REQUIRED PROCESSING EXAMPLES

5.950 U.K. FUND TRANSACTION ACTIVITY TRANSACTION ENTRY TRANSACTION DATE/TIME ENTRY U.K. FUND TRANSACTION CODES GENERAL LEDGER EFFECTS

5.952 U.K. FUND PARTICIPANT UNIT TRANSACTION ACTIVITY APPROPRIATIONS AND EXPROPRIATIONS OF PARTICIPANT UNITS INCOME DISTRIBUTION AND EQUALIZATION CLOSE-OUT TRANSACTIONS

5.954 U.K. FUND CASH TRANSFER ACTIVITY CASH TRANSFER TRANSACTIONS SYSTEM GENERATED PURCHASED SOLD INTEREST OPTION INTEREST AND DIVIDEND REINVESTMENTS MANUALLY ENTERED TRANSACTIONS

5.955 CAPITAL EXPENSES INTRODUCTION TO CAPITAL EXPENSES GLOSSARY OF TERMS CAPITAL EXPENSE SECURITY DEFINITION CAPITAL EXPENSE SCHEDULE DEFINITION CAPITAL EXPENSE ACCRUALS CAPITAL EXPENSE TRANSACTION ENTRY AND GENERAL LEDGER EFFECTS BROWSER CAPITAL EXPENSE TRANSACTION ENTRY AND GENERAL LEDGER EFFECTS CORPORATION TAX TRANSFER (CTT) ONLINE AND BATCH REPORTING FOR CAPITAL EXPENSES CAPITAL EXPENSE PROCESSING EXAMPLES

5.956 CAPITAL ASSET ACCOUNTS CAPITAL ASSET ACCOUNTS - SECURITY CATEGORIZATION CAPITAL ASSET ACCOUNTS - GENERAL LEDGER PROFILE CAPITAL ASSET ACCOUNTS - SECURITY DEFINITION CAPITAL ASSET ACCOUNTS - TRANSACTIONS CAPITAL ASSET ACCOUNTS – REPORTING



32

5.957 CAPITAL EXPENSE PROCESSING ON MUTUAL/HEDGE FUNDS CAPITAL EXPENSE SECURITY DEFINITION CAPITAL EXPENSE SCHEDULE DEFINITION CAPITAL EXPENSE PAYMENT TRANSACTION ENTRY & GENERAL LEDGER EFFECTS IMPACT OF RECEIVABLE AND PAYABLES ON CAPITAL EXPENSES IMPACT OF REALIZED AND UNREALIZED EXCHANGE G/L ON ACCRUED CAPITAL EXPENSES FOR MUTUAL FUNDS AND HEDGE FUNDS MCS INITIALIZATION ON CAPITAL EXPENSE ONLINE & BATCH REPORTING FOR CAPITAL EXPENSES SPECTRA CODES CAPITAL EXPENSE PROCESSING – BATCH, BROWSER & HYBRID REPORTS EXAMPLE

5.958 ACCUMULATED DIVIDEND TRANSACTIONS

5.962 UNIT TRUST PRICING BID PRICE CALCULATION OFFER PRICE CALCULATION PRICE SCAN III SCREEN PRICING EXCEPTION REPORT (PARMEX)

5.964 UNIT TRUST ACCUMULATION UNITS UNIT TRUST HIGHLIGHTS UNITS IN ISSUE

5.966 EFFECTIVE DATE DEALING EXPENSE TABLE UNIT TRUST/DUAL PRICED OEIC HIGHLIGHT CORRECTIONS/DELETIONS/CHANGES ON MDDE

5.968 UNIT TRUST REVALUATIONS UNIT TRUST REVALUATION PERIOD END REVALUATION UNIT TRUST REVALUATION REQUEST PRICE AND RATE UPDATE REQUEST

5.970 MULTIPLE CLASSES OF SHARES - OEIC FUNDS OVERVIEW OF MULTIPLE CLASSES OF SHARES (MCS) PROCESSING MULTIPLE CLASSES OF SHARES OEIC ACCOUNT DEFINITION MCS UNITS SECURITY DEFINITION MCS EXPENSE SECURITY DEFINITION

5.975 CORPORATION TAX IN AN MCS FUND

5.980 DUAL PRICING FOR OEIC FUNDS DUAL PRICING ACCOUNT SET UP DUAL PRICING SECURITY SET UP NOTIONAL DEALING EXPENSES MCS INITIALIZATION CODES OFFER BASED UNREALIZED GAIN/LOSS CAPITAL ADJUSTMENT TRANSACTIONS DUAL PRICE CONVERSION



33

PRICING CALCULATIONS DUAL PRICE REPORTING

5.982 CONVERSION OF A UNIT TRUST TO AN OEIC FUND UNIT TRUST TO OEIC CONVERSION PROCEDURE

5.984 CONVERTING TO A MULTIPLE CLASSES OF SHARES OEIC: IMPORTANT CONSIDERATIONS

5.986 CONVERSION OF AN OEIC FUND TO AN MCS OEIC FUND VALUATION OF EACH CLASS OF SHARES WITHIN AN MCS FUND

5.988 OEIC FUND MCS INITIALIZATION TRANSACTION CODES

5.990 UNIT TRUST REPORTING



34

5.1000 SEPARATE ACCOUNTS - SEPARATE ACCOUNTS PROCESSING Documents 5.1010 – 5.1170 are related to Separate Accounts Processing. 5.1000 provides an overview of this type of processing and a list of the following documents:

ACCOUNTING STRUCTURE PROPRIETARY MUTUAL FUND VERSUS NON-PROPRIETARY MUTUAL FUND HIERARCHICAL VALUATION MORE ON SEPARATE ACCOUNTS PROCESSING


5.1020 ACCOUNT DEFINITION REQUIREMENTS PROPRIETARY MUTUAL FUND BASIC REQUIREMENTS

NON-PROPRIETARY MUTUAL FUND BASIC REQUIREMENTS SEPARATE ACCOUNTS BASIC REQUIREMENTS PROPRIETARY MUTUAL FUND BASE CURRENCY NON-PROPRIETARY MUTUAL FUND SEPARATE ACCOUNTS DAILY VALUATION SCHEDULE FLEXIBLE PRICING - SEPARATE ACCOUNT SEPARATE ACCOUNTS - ADDITIONAL SET UP DEFINE SEPARATE ACCOUNTS AS SUB-ACCOUNTS ESTABLISH AN ACCUMULATION UNIT VALUE AND ANNUITY UNIT VALUE

5.1030 SWEEP/TRANSLATE/SUMMATION PROCESSING ACCOUNT SWEEP - ONLINE

ACCOUNT TRANSLATION - ONLINE ACCOUNT SUMMATION – ONLINE ACCOUNT SWEEP/TRANSLATE - BATCH

5.1040 PRICING AND DIVIDENDS PROPRIETARY MUTUAL FUNDS

OVERVIEW OF HIERARCHICAL VALUATION PROCESSING UNDERLYING SECURITY DEFINITION REQUIREMENTS HIERARCHICAL VALUATION ACCOUNT SET UP GENERATION OF DIVIDEND FACTORS NON-PROPRIETARY MUTUAL FUNDS PRICING DIVIDEND FACTORS CORPORATE ACTION/RATES

5.1050 TRANSACTION CODES

5.1055 GENERAL LEDGER GENERAL LEDGER GENERATOR OVERVIEW

GENERAL LEDGER PROFILE SET UP - SEPARATE ACCOUNTS GENERAL LEDGER EFFECTS

5.1060 PREMIUM/DEDUCTION TRANSACTION ENTRY TRANSACTION TRANSACTION ENTRY



35

5.1070 CONTRACT HOLDER TRANSACTION ENTRY TRANSACTION ENTRY

CHANGING TRANSACTIONS DELETING TRANSACTIONS AUTO-POPULATION OF PRINCIPAL FOR EXPSL TRANSACTIONS TRANSACTION CODE SETS MANUAL OVERRIDE REQUIREMENTS: SHARES/UNITS, PRINCIPAL AND COST MODIFYING DATE DEFAULTS

5.1080 PENDING TRANSACTIONS SEPARATE ACCOUNT PENDING TRANSACTION BROWSE RELEASE ALL TRANSACTIONS RELEASE INDIVIDUAL TRANSACTIONS

5.1090 GENERATED TRANSACTIONS TRANSACTION SETS

GENERATING TRANSACTION SETS GENERATED TRANSACTION SETS TRANSACTION DATES AND AMOUNTS LINKING OF TRANSACTIONS MAINTENANCE OF GENERATING TRANSACTIONS MAINTENANCE OF GENERATED TRANSACTIONS ERROR CONDITIONS SHARES LESS THAN ZERO IN UNDERLYING SECURITY SPEQRD TRANSACTION ERROR

5.1100 SYSTEMATIC RESERVE ACCOUNT ENTRIES OVERVIEW

UPDATE RESERVES ACCOUNTS FOR NET INVESTMENT PERFORMANCE UPDATE SPONSOR’S EQUITY ACCOUNT FOR NET INVESTMENT PERFORMANCE BALANCE TOTAL RESERVES ACCOUNTS TO CALCULATED NET ASSETS

5.1110 ADJUSTING ENTRIES SPECIAL ADJUSTMENT TRANSACTION CODES WORKED EXAMPLES

5.1120 VARIABLE EXPENSE VARIABLE EXPENSE EXAMPLE

TRANSACTION ENTRY SEQUENCE MANUAL ENTRY OF TOTAL ACCRUAL AND/OR ADJUSTMENT ACCRUAL BALANCES

5.1130 EXCEPTION PROCESSING MANUAL ENTRY OF MARKET AND ACCRUED INCOME

AUTOMATED ADJUSTMENT OF MARKET VALUE AND ACCRUED INCOME EXAMPLE 1: PERFORM ROUNDING ADJUSTMENTS EXAMPLE 2: PERFORM EXCEPTIONAL ADJUSTMENTS EXAMPLE 3: AUTO-ADJUSTMENT OF MARKET VALUE AND ACCRUED INCOME



36

5.1140 FUND REPORTING AND INQUIRY ONLINE REPORTS

SEPARATE ACCOUNT SPECIFIC REPORTS: INVESTMENT ACCOUNTING (INVESTONE) INQUIRY REPORTS AVAILABLE FOR SEPARATE ACCOUNTS BATCH REPORTS BATCH REPORTS SPECIFIC TO SEPARATE ACCOUNTS ACTIVITY INVESTSMENT ACCOUNTING (INVESTONE) BATCH REPORTS THAT CAN BE REQUESTED FOR SEPARATE ACCOUNTS

5.1150 CONVERSION PROCEDURES INITIALIZATION TRANSACTION CODES GENERAL LEDGER CONVERSION GUIDE CONVERSION STEPS

5.1160 DAILY PROCESSING WORK FLOW DAILY PROCESSING OUTLINE

5.1165 BATCH TRANSACTION GENERATOR FOR DVDRE BATCH TRANSACTION GENERATOR SET UP

5.1170 CONVERSION FROM NON-MCS TO MCS FUND STRUCTURE MCS CONVERSION GUIDE

5.1175 APPENDICES – OVERVIEW APPENDIX A - SEPARATE ACCOUNTS PROCESSING TRANSACTION GRID APPENDIX B - SEPARATE ACCOUNTS PROCESSING TRANSACTION GRID DETAIL APPENDIX C - SEPARATE ACCOUNTS GENERAL LEDGER ACCOUNTS APPENDIX D - LOCATION CODE TABLE APPENDIX E - FORMULAS APPENDIX F - INTERFACES APPENDIX G - ACCESS SECURITY

5.1198 MBA DROP DROP OVERVIEW REPLICATION DATE (REPL DATE) TRANSACTION EXTRACT AND UPDATE BYPASSED TRANSACTIONS GENERATED TRANSACTIONS SOURCE/DUAL/TARGET RECONCILIATION MBA SHARES/AMORTIZED COST/MARKET VALUE RECONCILIATION MBA SECURITIES RECEIVABLE/PAYABLE MBA INCOME RECONCILIATION MBA RECLAIM RECONCILIATION MBA CURRENCY CONTRACT RECONCILIATION

5.1199 DUAL ACCOUNTING TO MBA CONVERSION PROCESS DUAL ACCOUNTING TO MBA PROCESS CONVERSION CONVERSION PROGRAM POST CONVERSION



37

5.1200 MULTIPLE BOOK ACCOUNTING GLOSSARY OF TERMS TARGET USER BANK SOURCE / TARGET BANK

5.1201 IFRS INVESTMENT INTENT ON TRANSACTIONS GLOSSARY OF TERMS CREATING IFRS INTENT DEFAULT ACCOUNT INTENT PROCESSING OVERRIDES TRANSACTION INPUTS APPENDIX A: IFRS INTENT CODES APPENDIX B: MEASUREMENT AND RECOGNITION APPENDIX C: CORPORATE ACTION TRAN CODES THAT CARRY IFRS INTENT CODES

5.1202 IFRS ACCOUNTING PROCESS GLOSSARY OF TERMS

INPUTS PROCESSES

5.1203 MBA CONVERSION PROCESS MULTIPLE BOOK ACCOUNTING SCREEN - MULTBK

CONVERSION PROGRAM VALUATION PERIODS POSITION EXTRACT FUTURES EXPENSES SHAREHOLDER ACTIVITY CONVERSION DATE PLUS ONE VALUATION PERIOD POST CONVERSION TRANSACTION GENERATORS CONVERSION RE-RUN

5.1204 ASSET GROUP DEFINITION AND USER-DEFINED ASSET GROUPS GLOSSARY ASSET GROUP DEFINITION ASSET GROUP CLASSIFICATION ASSET GROUP PRICE CODES ASSET GROUP COST ASSIGNMENT METHODS ASSET GROUP ACCRUAL METHODS ASSET GROUP AMORT/ACCRET METHODS ASSET GROUP PROCESSING OPTIONS REPORTING

5.1205 ACCOUNT/ASSET GROUP OVERRIDES ACCOUNT/ASSET GROUP OVERRIDE SCREEN COST ASSIGNMENT OVERRIDE CONVERSION CONVERSION OF TAXLOT POSITIONS TO AVERAGE COST POSITIONS CONVERSION FROM AVERAGE COST POSITIONS TO TAXLOT POSITIONS EDITS DURING THE CONVERSION PROCESS CONVERSION REPORT



38

5.2000 JAPANESE INSTITUTIONAL FUNDS 5.2010 JIF Processing Limitations 5.2020 Multiplier FX Rates for Increase Exchange Rate Precision 5.2030 Account Definition Requirements 5.2040 Trust Bank Definition and Assignment 5.2050 Accrue Dividends Based on 90% Rule 5.2060 Transaction Processing 5.2070 Base Cost Override 5.2080 Settled View Cash Basis Accounting 5.2090 Online Reporting Screens 5.2100 Conversion to a Japanese Institutional Fund 5.2110 JIF Phase Conversion from Release 00.030 to 00.210

5.2010 JIF PROCESSING LIMITATIONS

5.2020 MULTIPLIER FX RATES FOR INCREASE EXCHANGE RATE PRECISION DIVISOR (INVERSE) FX RATE METHODOLOGY MULTIPLIER FX RATE METHODOLOGY EXAMPLES

5.2030 ACCOUNT DEFINITION REQUIREMENTS ACCOUNT DEFINITION ACCOUNT DEFINITION II – MORE FEATURES ACCOUNT SPECIAL PROCESSING DEFINITION FX DATE OPTION FIELD

5.2040 TRUST BANK DEFINITION AND ASSIGNMENT TRUST BANK DEFINITION

TRUST BANK DEFINITION SHARE BASIS CALCULATION SELECTION COST RELIEF CALCULATION METHODS BASE CURRENCY EQUIVALENT CALCULATIONS TRUST BANK ASSIGNMENT

5.2050 ACCRUE DIVIDENDS BASED ON 90% RULE ACCRUE DIVIDENDS SET UP ACCRUING DIVIDENDS AT 90% GLOBAL SECURITY HOLDINGS

5.2060 TRANSACTION PROCESSING EDITS TRANSACTION IMPACTS

5.2070 BASE COST OVERRIDE

5.2080 SETTLED VIEW CASH BASIS ACCOUNTING ACCOUNTING EFFECTS SETTLED HOLDINGS GLOBAL SECURITY HOLDINGS



39

5.2090 JAPANESE INSTITUTIONAL FUND REPORTING AND INQUIRY REPORTS SPECIFIC TO JAPANESE INSTITUTIONAL FUNDS ACTIVITY

5.2100 CONVERSION TO A JAPANESE INSTITUTIONAL FUND PHASE I PHASE II

5.2110 JIF PHASE CONVERSION FROM RELEASE 00.030 TO 00.210

5.3000 INVESTMENT POOL FUND PROCESSING 5.3001 OVERVIEW 5.3005 GLOSSARY OF TERMS 5.3010 SCOPE LIMITATIONS 5.3015 POOLED FUND STRUCTURE 5.3020 ACCOUNT DEFINITION REQUIREMENTS 5.3030 SECURITY DEFINITION REQUIREMENTS 5.3040 TOP-LEVEL FUND ACTIVITY 5.3050 POOL ALLOCATION / RECONCILIATION 5.3060 TOP-LEVEL FUND VALUATION 5.3070 SECURITY PROCESSING 5.3080 CASH PROCESSING 5.3090 CURRENCY PROCESSING 5.3100 AMORTIZATION / ACCRETION 5.3110 CORPORATE ACTIONS PROCESSING 5.3120 CURRENCY CONTRACT PROCESSING 5.3130 OPTIONS PROCESSING 5.3140 WARRANTS PROCESSING 5.3150 RIGHTS PROCESSING 5.3160 FUTURES PROCESSING 5.3170 INCOME PROCESSING 5.3175 INCOME PROCESSING – AUTOMATIC REINVESTMENT 5.3180 EXPENSE PROCESSING 5.3190 ADJUSTMENT PROCESSING 5.3195 TAXLOT PROCESSING 5.3200 MULTI-CLASS / MULTI-CURRENCY MCS 5.3205 INCLUSIVE NAV 5.3210 INVESTMENT POOL FUND REPORTING 5.3215 POOLED FUNDS INTERIM EARNINGS REPORTING 5.3220 TRANSACTION CODE REQUIREMENTS 5.3230 TRANSACTION CODES – GENERAL LEDGER ACCOUNTING EFFECTS 5.3240 OTHER FUNCTIONS

5.3001 OVERVIEW


5.3010 SCOPE OF LIMITATIONS

5.3015 POOLED FUND STRUCTURE

5.3020 ACCOUNT DEFINITION REQUIREMENTS INVESTMENT POOL ACCOUNT SET UP TOP-LEVEL FUND ACCOUNT SET UP



40

5.3030 SECURITY DEFINITION REQUIREMENTS UNDERLYING SECURITY OF THE POOL POOL CURRENCY SECURITIES

5.3040 TOP-LEVEL FUND ACTIVITY VALID TOP-LEVEL FUND ACTIVITIES SUBSCRIPTIONS/REDEMPTIONS EQUALIZATION TRANSFERS IN/OUT OF TOP-LEVEL FUND INCOME ON CASH AND CURRENCIES FUND EXPENSES ACTIVE CASH MANAGEMENT TOP-LEVEL FUND AND INVESTMENT POOL WITH SAME BASE CURRENCIES TOP-LEVEL FUND AND INVESTMENT POOL WITH DIFFERENT BASE CURRENCIES PASSIVE CASH MANAGEMENT INVESTMENT ALLOCATIONS TOP-LEVEL FUND INVESTMENT ALLOCATION TOP-LEVEL FUND DISBURSEMENT TOP-LEVEL FUND AND INVESTMENT POOL EXAMPLES

5.3050 POOL ALLOCATION/RECONCILIATION SUBMISSION BY MEANS OF THE AAPLAR SCREEN ALLOCATION PROCESS BATCH ALLOCATION ALLOCATION CRITERIA ALLOCATION OF TRANSACTIONS ALLOCATION OF NEGATIVE VALUES SPECIAL TRANSACTION CODES CORPORATE ACTIONS RECEIVABLES AND PAYABLES ALLOCATION OF POSITIONS ALLOCATION OF CASH AND CURRENCY ALLOCATION OF FORWARD AND SPOT CURRENCY CONTRACTS INCOME AND AMORTIZATION EXPENSES EXCHANGE GAIN/LOSS POOL (ACCOUNT) RECORD UPDATES WHEN A FUND LEAVES A POOL RECONCILIATION PROCESS RECEIVABLES AND PAYABLES RECONCILIATION UNIT RECONCILIATION OUTPUTS

5.3060 TOP-LEVEL FUND VALUATION TOP-LEVEL FUND VALUATION VALUATION PROCESS PASSIVE CASH MANAGEMENT

5.3070 SECURITY PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL SPECIAL CONSIDERATION FOR REVERSALS AND REBOOKS



41

TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION

5.3080 CASH PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION

5.3090 CURRENCY PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION

5.3100 AMORTIZATION/ACCRETION INVESTMENT POOL ACTIVITY RECONCILIATION OF BOND AMORTIZATION

5.3110 CORPORATE ACTIONS PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY MANUAL RECEIPT/DELIVERY CORPORATE ACTIONS EXAMPLES

5.3120 CURRENCY CONTRACT PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION

5.3130 OPTIONS PROCESSING OPTIONS INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL REBALANCING FOR PURCHASED OPTIONS REBALANCING FOR WRITTEN OPTIONS EXERCISE OF AN OPTION TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION OPTION PROCESSING EXAMPLES



42

5.3140 WARRANTS PROCESSING OVERVIEW INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY TRADE REBALANCING DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL REBALANCING FOR PURCHASED WARRANTS EXERCISE OF A WARRANT TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION EXAMPLE - WARRANT PROCESSING (WARRANTS ISSUE, REBALANCING, EXERCISE, EXPIRATION)

5.3150 RIGHTS PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL REBALANCING FOR PURCHASED WARRANTS EXERCISE OF A RIGHT TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION RIGHTS PROCESSING OUTCOMES

5.3160 FUTURES PROCESSING INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY REBALANCING TRADES DUE TO A CHANGE IN FUND’S OWNERSHIP OF THE POOL TOP-LEVEL FUND SELLS OUT COMPLETELY FROM A POOL RECONCILIATION OF TOP LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION FUTURES EXAMPLE

5.3170 INCOME PROCESSING INTEREST PROCESSING POOLED FUND ACTIVITY INTEREST ALLOCATION TOP-LEVEL FUND ACTIVITY DIVIDEND PROCESSING POOLED FUND ACTIVITY DIVIDEND ALLOCATION TOP-LEVEL FUND ACTIVITY INTEREST ON POOL CASH RECONCILIATION OF TOP-LEVEL FUNDS TO THE POOL TOP-LEVEL FUND VALUATION DISTRIBUTION AND ACCUMULATION OF INCOME

5.3175 INCOME PROCESSING – AUTOMATIC REINVESTMENT AASP PASSED NOTIONAL INCOME INVESTMENT POOL ACTIVITY TOP LEVEL FUND ACTIVITY



43

REINVESTMENT OF NOTIONAL INCOME TOP LEVEL FUND REINVESTMENT REINVESTMENT AT THE POOL FUND REBALANCING RECONCILIATION EXAMPLES SETTLED DIVIDEND FOREIGN SETTLED DIVIDEND DOMESTIC SETTLED INTEREST FOREIGN SETTLED INTEREST DOMESTIC SETTLED SELL FOREIGN SETTLED MATURITY FOREIGN DIVIDEND TOP-LEVEL FUND AND POOL HAVING DIFFERENT BASE CURRENCIES UNSETTLED SELL FOREIGN

5.3180 EXPENSE PROCESSING INCOME EXPENSE PROCESSING CAPITAL EXPENSE PROCESSING

5.3190 ADJUSTMENTS PROCESSING TOP LEVEL FUND ADJUST HOLDINGS TOP LEVEL FUND ADJUSTMENTS

5.3195 TAXLOT PROCESSING ACCOUNT SET UP INVESTMENT POOL ACTIVITY ALLOCATION METHODOLOGY TAXLOT ADJUSTMENT PROCESSING

5.3200 MULTI-CURRENCY MCS FOR TOP LEVEL FUNDS MCS TOP LEVEL FUND PROCESSING CLASS CURRENCY EQUITY BALANCES

5.3205 INCLUSIVE NAV GLOSSARY OF TERMS PROCESSING COMPONENTS ONLINE REPORT OUTPUT OTHER OUTPUT APPENDIX

5.3210 INVESTMENT POOL FUND REPORTING MODIFICATIONS AND EXCEPTIONS TO EXISTING BATCH REPORTS INVESTMENT POOL FUND REPORTING OEEQ – OEIC FUND EQUITY BALANCES GLSTAS – GLOBAL STATEMENT OF ASSETS AND LIABILITIES ADDITIONAL SCREEN ACCOMMODATIONS ADDITIONAL ONLINE AND BATCH REPORTS

5.3215 POOLED FUNDS INTERIM EARNINGS REPORTING STATEMENT OF INTERIM EARNINGS OVERVIEW ACCOUNT SET UP POOLED FUND – SPECIAL CONSIDERATIONS STATEMENT OF INTERIM EARNINGS (INTEAG)



44

INTERIM EARNINGS ADJUSTMENTS (INTBAL) INTERIM EARNINGS ACCOUNT BALANCES (VSVB4) STATEMENT OF INTERIM EARNINGS (INTEAG) – BATCH VERSION

5.3220 TRANSACTION CODE REQUIREMENTS TRANSACTION CODES TRAN CODE PROCESSING REQUIREMENTS – POOLED FUNDS

5.3230 TRANSACTION CODES – GENERAL LEDGER ACCOUNTING EFFECTS INVESTMENT ACCOUNTING (INVESTONE) POOLED FUND ACCOUNTS GENERAL LEDGER ENTRIES INVESTMENT POOL ACCOUNT: GENERAL LEDGER CHANGES FOR EXISTING TRANSACTION CODES TOP LEVEL FUND ACCOUNT: GENERAL LEDGER CHANGES FOR EXISTING TRANSACTION CODES

5.3240 OTHER FUNCTIONS GENERAL LEDGER

ADDITIONAL FUNCTIONALITY CONSIDERATIONS TRANSACTION/GNMA GENERATOR CORPORATE ACTION GENERATOR ACCOUNT/SECURITY RENUMBER USER BANK CONSOLIDATION/ACCOUNT COPY COMPACTION

5.4000 MBS ORIGINAL FACE PROCESSING ACCOUNT DEFINITION CHARACTERISTICS SECURITY DEFINITION - BOND TRANSACTION ENTRY HOLDINGS DEFINITION TAXLOT ADJUSTMENT ENTRY DEXA EXAMPLE: TAXLOT MBS ORIGINAL FACE ADJUSTMENT TAXLOT/POSITION VIEW MBS (VSMBS) EXPLICIT TAXLOT RELIEF PAYDOWN PROCESSING INITIALIZATION/CONVERSION TO MBS

5.5000 HEDGE FUNDS PROCESSING GLOSSARY OF TERMS ACCOUNT DEFINITION CHARACTERISTICS STRATEGY CODE MASTER DEFINITION SIDE POCKET CODE MASTER DEFINITION RELIEF BY STRATEGY HEDGE FUND TAXLOT P&L GENERAL LEDGER FOR HEDGE FUNDS

5.5100 RELIEF BY STRATEGY RELIEF BY STRATEGY

5.6000 INVESTMENT BOOK OF RECORD (IBOR)



45

NEW USERBANK OPTION IBOR REFERENCE ACCOUNT SETUP IBOR CONVERSION IA ERROR AUDIT AND TRANSACTION RECONCILIATION IA VERSIONS ON EXISTING FA SCREENS FA TO IA FLOW FOR INVESTMENT BOOK IA REVERSAL PROCESSING RULES TFIA SCREEN-TO IGNORE TRANSACTIONS IN IA POSITION PLUGS IN IA ACCOUNTS GROUP (M) ACCOUNT STRUCTURE PRICING IN IA IA EXPENSES TO EQUAL FA CORPORATE ACTIONS FUNCIONALITY FOR IA SPECTRA DATA ITEMS FOR INVESTMENT BOOK IA REPORTING UTILITITY/ARCHITECTURAL FUNCTIONS ADDITIONAL CONSIDERATIONS FOR EDW FEED OF CHANGE

5.6010 CASH AS CURRENCY OVERVIEW ACCOUNT OPTION TRANSACTION ACTIVITY GLOBALIZED UNIT TRANSACTION CODES CURRENCY CONTRACTS

5.6020 MULTIPLE BOOKS OF RECORD (MBOR)

OVERVIEW BASIC FUNCTIONS ACCOUNT SETUP MULTI-GAAP VIEW DEFINITION SCREEN USER INTERFACE SCREENS (ENTERPRISE DA ACCESSIBLE ONLY) MBOR SWEEP/VERIFY SCREENS MBOR ACCOUNTING PRICING TRANSACTION MAINTENANCE MBOR ACCOUNTING LIMITATIONS

5.6030 MIL RATES AND DISTRIBUTION YIELDS OVERVIEW BASIC FUNCTIONS ACCOUNT SETUP MULTI-GAAP VIEW DEFINITION SCREEN INVESTMENT BOOK REFERENCE ACCOUNT SETUP MIL RATE ADDITIONAL ACCOUNT SETUP INVESTMENT BOOK CONVERSION MIL RATE USER INTERFACE SCREENS (ENTERPRISE DA ACCESSIBLE ONLY) MULTI-VIEW SWEEP/VERIFY SCREENS MULTI-VIEW ACCOUNTING PRICING TRANSACTION MAINTENANCE DAILY NET DISTRIBUTABLE INCOME DISTRIBUTION GENERATOR ENTERPRISE REPORTING

5.6040 AUSTRALIAN FUNDS AUSTRALIAN MAX LOSS FUNDS



46

OVERVIEW BASIC FUNCTIONS ACCOUNT SETUP MULTI-GAAP VIEW DEFINITION SCREEN MULTI-GAAP ACCOUNT OVERRIDES TRANSACTION MAINTENANCE MAX LOSS RELIEF GST – AUSTRALIAN GOODS AND SERVICES TAX OVERVIEW BASIC FUNCTIONS ACCOUNT STRUCTURE ACCOUNT TYPES ESTABLISHING ACCOUNT GST GST TRANSACTION ACTIVITY

5.7000 SECURITY CURRENCY REDENOMINATION OVERVIEW AUTOMATED SECURITY CURRENCY REDENOMINATION MANUAL SECURITY CURRENCY REDENOMINATION EUROPEAN MONETARY UNION (EURO)

5.9000 ACCOUNT/SECURITY MAINTENANCE ACTIVITIES SCHEDULE ACCOUNT RENUMBER SCHEDULE ACCOUNT DELETE ACCOUNT RETRIEVAL REQUEST PENDING ACCOUNT REQUESTS SECURITY RENUMBER REQUEST PENDING SECURITY RENUMBER

SECTION SEVEN - FILE DESCRIPTIONS

7.00 APPLICATION FILES OVERVIEW

7.10 FILE SEGMENTS

7.20 FILE LAYOUTS

7.30 RELATIONAL TABLES

7.40 RELATIONAL TABLES



47

SECTION EIGHT - APPENDIX 8.00 TRANSACTION CODES MUTUAL FUND ACCOUNTS OPTIONS FUTURES: OLD FUTURES: ASSET GROUP F FUTURES: ASSET GROUP FT SHORT POSITION GLOBAL UNIT TRUST CURRENCY CONTRACTS TAXLOT ADJUSTMENTS MULTIPLE CLASSES OF SHARES INITIALIZATION MULTI-MANAGER / MCS FUND INTEREST ONLY / PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING INVESTMENT CONTRACTS PROCESSING ALTERNATE SHORT POSITIONS MASTER / FEEDER ACCOUNTING SEPARATE ACCOUNTS POOLED FUND ACCOUNTS INTEREST RATE SWAPS: ASSET GROUP IW IFRS MULTIPLE BOOK COST ADJUSTMENTS CURRENCY SWAPS: ASSET GROUP CW CREDIT DEFAULT SWAP: ASSET GROUP DW TOTAL RETURN SWAP: ASSET GROUP TW TRADE THROUGH ZERO PROCESSING

8.01 TRAN CODE PROCESSING REQUIREMENTS GENERAL LISTING MUTUAL FUND ACCOUNTS OPTIONS FUTURES: OLD FUTURES: ASSET GROUP F FUTURES: ASSET GROUP F AND FT FUTURES: ASSET GROUP F FUTURES: ASSET GROUP FT SHORT POSITION ISSUED DEBT GLOBAL ACCOUNTS UNIT TRUST ACCOUNTS CROSS CURRENCY SPOT CONTRACTS SPOT CONTRACTS ENHANCED CURRENCY CONTRACTS CURRENCY CONTRIBUTIONS/WITHDRAWALS TAX LOT ADJUSTMENTS MULTIPLE CLASSES OF SHARES INITIALIZATION MULTI-MANAGER/MCS FUNDS INTEREST ONLY/PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING INVESTMENT CONTRACTS PROCESSING ALTERNATE SHORT POSITIONS POOLED FUNDS MASTER/FEEDER ACCOUNTING



48

IFRS MULTIPLE BOOK INTEREST RATE SWAPS: ASSET GROUP IW CURRENCY SWAPS: ASSET GROUP CW CREDIT DEFAULT SWAPS: ASSET GROUP DW TOTAL RETURN SWAPS: ASSET GROUP TW TRADE THRU ZERO PROCESSING

8.02 TRAN CODES FOR SYSTEM GENERATED TRANSACTIONS

8.10 SECURITY AND INCOME/EXPENSE CATEGORY CODES SECURITY CATEGORY CODES INCOME/EXPENSE CLASSIFICATION CODES

8.20 ACCRUED EXPENSES FIXED AMOUNT EXPENSES FEE SCHEDULED EXPENSES FEE BASIS TYPE ‘R’ FEE BASIS TYPE ‘R’ EXAMPLE

8.30 ACCRUED INCOME STOCKS BONDS LONG/SHORT FIRST COUPON DAILY FUNDS AND 30/360 ONE-DAY PERIOD LAG CALCULATE YIELD EQUATION

FUND VALUATION ON A LIQUIDATION BASIS

8.40 PRICING OVERVIEW OF PRICING/DIVIDEND NOTIFICATION SERVICE PRICING REPORTS

8.50 61-DAY RULE

8.60 COST YIELD TO MATURITY CALCULATION

8.70 AMORTIZATION/ACCRETION STRAIGHT LINE - TAXLOTS

STRAIGHT LINE - AVERAGE COST CONSTANT YIELD (SCIENTIFIC) - TAXLOTS CONSTANT YIELD TO CALL - TAXLOTS CONSTANT YIELD TO EFFECTIVE MATURITY - TAXLOTS LEVEL-YIELD – TAXLOTS: FORMULAS BY NUMBER AND YEAR AS APPLICABLE CATCH-UP - TAXLOTS YIELD TO BEST/WORST BOUNDARY PROCESSING INSTALLMENT (NPV) - TAXLOTS FAS91 EFFECTIVE INTEREST METHOD – SIA FORMULA 2 MODIFIED FOR CLEAN PRICE

8.80 PRICE GIVEN YIELD/DISCOUNT

8.90 ACCOUNT YIELDS/WEIGHTED YIELDS

http://kh9.knowhow.sungard.com/sites/AM/AssetServicing/AssetArenaInvestmentAccounting/InvestOne/PD/ReleaseDocumentation/Shared%20Documents/Engine%20Documentation/14.0Early/System_Manual/System_Manual/Section_8/8_10.pdf



49

8.100 STANDARD INDUSTRIAL CLASSIFICATION CODES

8.110 GENERAL LEDGER ENTRIES GENERAL LEDGER ENTRIES INVESTMENT ACCOUNTING (INVESTONE) – MUTUAL FUND ACCOUNTS OPTIONS FUTURES: OLD FUTURES: ASSET GROUP F FUTURES: ASSET GROUP FT INVESTMENT ACCOUNTING (INVESTONE) GLOBAL ACCOUNTS INVESTMENT ACCOUNTING (INVESTONE) UK – UNIT TRUST AND OEIC ACCOUNTS CROSS CURRENCY SPOT CONTRACT PROCESSING ENHANCED CURRENCY CONTRACTS PROCESSING INTEREST ONLY PRINCIPAL ONLY (IO/PO) SECURITIES PROCESSING INVESTMENT CONTRACTS PROCESSING ALTERNATE SHORT POSITION PROCESSING IFRS MULTIPLE BOOK ACCOUNTING MASTER/FEEDER ACCOUNTING MULTI-MANAGER/MCS FUNDS INSTALLMENT RECEIPT PROCESSING SEPARATE ACCOUNTS POOLED FUND ACCOUNTS INTEREST RATE SWAPS: ASSET GROUP IW CURRENCY SWAPS: ASSET GROUP CW CREDIT DEFAULT SWAPS: ASSET GROUP DW TOTAL RETURN SWAPS: ASSET GROUP TW SWAPS INTEREST PAYMENT TRANSACTIONS: ASSET GROUPS CW, DW, IW, TW TRADE THRU ZERO PROCESSING

8.120 GLOBAL FORMULAS

8.130 SEC YIELD CALCULATION

8.140 MERGER BY TAXLOT (MRGT CORPORATE ACTION) FORMULAS

8.150 PROGRAM DEFINITIONS

8.300 IMPOWER