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LUSID automatically categorises every journal entry line it generates to represent economic activity in portfolios into a broad economic bucket such as NA_Cost or PL_RealPriceGL.

You can use the economic bucket categorisation:

  • In a posting rule to post the credit or debit amount recorded by the journal entry line to an appropriate general ledger account.
  • In a cleardown rule to post the credit or debit amount recorded by the journal entry line from a P&L account to a different account at year end.
  • In a general ledger profile mapping to enable breakdown of one, some or all general ledger accounts in a trial balance.
     
Economic bucketGenerated by movement types…Journal entry line amount represents…Notes
Transaction activity
Increasing or decreasing positions
NA_CostStockMovement
CashCommitment
CashReceivable
CashAccrual
CashFxForward
CashForward
The adjustment to the cost basis of the holding (security or cash).

When increasing a position (opening or extending a long or short position), the NA_Cost amount represents the purchase cost.

 

When decreasing a position (selling a long position or covering a short position), the NA_Cost amount represents the cost of the security being sold. Any amortisation is reported as PL_RealAmort. Any gain or loss after cost and amortisation is reported as PL_RealPriceGL and/or PL_RealFXGL.

PL_RealPriceGLStockMovementWhen closing a position, the market component of the realised gain or loss. 
PL_RealFXGLStockMovement
CashCommitment
CashReceivable
CashAccrual
CashFxForward
CashForward
When closing a position in a different currency, the currency component of the realised gain or loss.This can only be reported in the base (or portfolio) currency.
PL_RealAmortStockMovementWhen closing a bond position where the purchase cost differs from the face value, the amortisation amount.The amortised cost is a combination of NA_Cost and PL_RealAmort.
Transaction-level income and expense activity
PL_CarryCarry
CarryAsPnl
This is not calculated by LUSID but rather represents a dividend, trading fee, commission, exchange fee or tax amount stored as a custom property on a transaction. 
Portfolio-level income and expense activity
CA_CapitalCapitalThis is not calculated by LUSID but rather can be used to balance the NA_Cost of a transaction representing a subscription, redemption, deposit or withdrawal. 
PL_FeesFeeThis is not calculated by LUSID but rather can be used to balance the NA_Cost of a transaction representing a portfolio-level fee or expense. 
Valuation activity (note that for every NA* journal entry line LUSID automatically generates a corresponding PL* line)
NA_Amortised
PL_Amortised
N/A. There is no transaction type (and therefore no movements) associated with valuation activity.The amortised amount of an investment, and an equal and opposite amount for balancing a P&L account.

The local amount of a journal entry line can be audited using the Holding/Amortisation valuation metric.


For the base amount, use Holding/PortfolioAmortisation.

NA_UnrealPriceGL
PL_UnrealPriceGL
The change in investment value caused by the latest detected market price after amortisation, and an equal and opposite amount for balancing a P&L account.

The local amount can be audited using the ProfitAndLoss/Unrealised/Market metric; this is calculated as follows:
Valuation/PV - Holding/Cost/Dom - Holding/Amortisation - Holding/VariationMargin - Valuation/Accrued


For the base amount, use ProfitAndLoss/Unrealised/Market/PortfolioCcy; this is calculated as follows:
((Valuation/PV - Valuation/Accrued) * Quotes/FxRate/DomPortfolio) - Holding/Cost/Pfolio - Holding/PortfolioAmortisation - Holding/VariationMarginInPortfolioCcy - ProfitAndLoss/Unrealised/Fx/PortfolioCcy

NA_UnrealFXGL
PL_UnrealFXGL
The change in investment value caused by the latest detected exchange rate after amortisation, and an equal and opposite amount for balancing a P&L account.

This is only reported in the base (or portfolio) currency. The amount can be audited using the ProfitAndLoss/Unrealised/Fx/PortfolioCcy metric; this is calculated as follows:
((Holding/Cost/Dom + Holding/Amortisation) * Quotes/FxRate/DomPortfolio) - Holding/Cost/Pfolio - Holding/PortfolioAmortisation

NA_Accrued
PL_Accrued
The change in investment value due to interest accrued, and an equal and opposite amount for balancing a P&L account.

The local amount can be audited using the Valuation/Accrued metric.


For the base amount, there isn't a unique metric, but you can perform the following calculation:
Quotes/FxRate/DomPortfolio * Valuation/Accrued

NA_CostNormalisation

The difference between the recorded cost and the trade date average cost of a cash holding in a portfolio with realised gain/loss calculated on trade date rather than settlement date.
 

Note LUSID automatically balances cost normalisation amounts by offsetting credits for cash holdings above the trade date average with debits for cash holdings below the average.

This is only reported in the base (or portfolio) currency. The amount can be audited using the Holding/CostNormalisation metric.