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The earnings process for these Processing Security Type codes processes yields, earnings, and amortization calculations in the exact same manner. Eagle Accounting calculates each security's amortization and trade yield based on a discount cash flow, adhering to values from the Entity/ Accounting Basis Amortization rules. Accruals are calculated using the fixed income attributes from the security master, each time earnings are run. Securities with this sort of Processing Security Type are added via the Add Long Term Debt panel. The Processing Security Type Code DBIBMA is not provided as part of a fresh install script of Eagle Accounting.

PST Code DBFLTP (Inflation Linked Debt Instrument) identifies a security as a Capital index Bond, also known as an inflation linked bond. When you select the DBFLTP PST, Eagle Accounting requires that you populate the underlying index with the index that the security Marks to Market for inflation, ILB Calculation Type (tag 11808), ILB Index Precision, ILB Deflation Protected Maturity, and also requires a Dated Date CPI-U as part of the security master record setup. The Dated Date CPI is the index value used to measure inflation as of the Dated Date of the security, and it is used in calculating inflation for the security.
You can add securities with this PST using the Add Long Term Debt panel. For more information, see "Inflation Linked Bonds."
PST Code DBIBPK (Interest Bearing Debt PIK) identifies the security as a Payment in Kind bond. Eagle Accounting uses this PST code as a panel edit for processing Payment in Kind corporate actions and payment in kind processes. Note that Eagle Accounting accrues and processes accretion and amortization in the normal manner, but the dropping of a coupon and or creation of Baby Bonds, occurs within corporate action processing. You can add securities with this PST using the Add Long Term Debt panel. For more information about processing PIK Bonds, see "Fixed Income Corporate Actions."
PST Code DBIVIV (Inverse Floater) identifies the security as an Inverse Floating Debt bond. Based on PST code DBIVIV, Eagle Accounting accrues inversely to an index. When the PST field is set to DBIVIV, Eagle Accounting requires that Coupon Type (tag 97) be set to Inverse Floating Rate (code type R), as well as requires that the underlying information, Inverse Floater Rate (tag 1553) and Inverse Floater Multiple (tag 4532) be added when creating the security. You can add securities with this PST using the Add Long Term Debt panel. For more information about Inverse Floater, see "Variable Rate and Floating Rate Securities."
This Processing Security Type is no longer provided as part of a fresh install script of Eagle Accounting. The reason for the exclusion of this PST code value is due to the introduction of Inverse Floating Rate Coupon Type. Securities with PST code of DBIVIV have the Coupon Type upgraded to Inverse Floating Rate as part of the upgrade process.
PST Code DBDCST (Non Interest Bearing Discount Bond or Note) identifies the security as a short term discount bond. A discount bond is a short-term, non-interest-bearing note that is generally sold at a discount to par, but matures (be redeemed) at the full face of the bond. Eagle Accounting uses an SIA Volume 1 yield formula (simple discount formula) to calculate trade and amortization for PST code DBDCST. Also, Eagle Accounting permits you to choose the accretion of discount as accrual, or as amortization. (Setup information for this option is located in "Entity-Accounting Basis Elections." You can add securities with this PST using the Add Short Term Debt panel.

PST Code DBIBRP (Repurchase Agreement) identifies the security as a repurchase agreement. Eagle Accounting uses this PST code in panel edits, and to drive Repo/Collateral processing. You can add securities with this PST using the Add Short Term Debt panel, or via the Repo Processing panel.
PST Code DBIBSB (Buy Sellback & Sell Buyback) identifies the security as a Buy Sellback (BSB) or Sell Buyback (SBB). You can add securities with this PST using the Buy Sellback & Sell Buyback panel. For more information about BSB/SBB processing, see "Buy Sellbacks and Sell Buybacks."
PST Code DBSTST (STIF) identifies the security as a Short Term Index Fund. Securities with this PST code are eligible for global STIF processing. You can add securities with this PST using the Add Short Term Debt panel. For more information about STIF processing, see "Short Term Invest Fund (STIF) Vehicles."
PST Code DBFBFB (Factor Based Debt Instrument) is used to identify MBS securities that pay both principal and interest. For this PST, Eagle Accounting utilizes the Bond Market Association MBS Yield formula for calculation of amortization. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information on MBS processing, see "Mortgage-backed (MBS) and Asset-backed (ABS) Securities."
PST Code DBFBIO (Interest Only Factor Based Debt Instrument) is used to identify MBS securities that pay only interest. For this PST, Eagle Accounting utilizes the Bond Market Association MBS Yield formula for calculation of amortization. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information about MBS processing, see "Mortgage-backed (MBS) and Asset-backed (ABS) Securities."
PST Code DBFBPO (Principal Only Factor Based Debt Instrument) is used to identify MBS securities that pay only principal. Eagle Accounting utilizes the Bond Market Association MBS Yield formula for calculation of amortization for this Processing Security Type. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information on MBS processing, see the "Mortgage-backed (MBS) and Asset-backed (ABS) Securities."
PST Code DBFBCC (Factor Based Debt Instrument Credit Card) is used to identify ABS Credit Card securities (securities backed by credit card receivables). Eagle Accounting utilizes a similar yield methodology as debt securities for the calculation of amortization yields. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information on MBS/ABS processing, see "Mortgage-backed (MBS) and Asset-backed (ABS) Securities."
PST Code DBFBAL (Factor Based Debt Instrument Auto Loan) is used to identify ABS Auto Loan securities (securities backed by auto loan). Eagle Accounting utilizes the Bond Market Association MBS Yield formula for calculation of amortization for this Processing Security Type. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information on MBS/ABS processing, see "Mortgage-backed (MBS) and Asset-backed (ABS) Securities."
PST Code DBTATA (TBA) is used to identify MBS TBA securities. This PST drives TBA processing and allocation. You can add securities with this PST using the Add Mortgage Backed Securities panel. For more information on TBA processing in Eagle Accounting, see "To Be Announced (TBA) Trades."
PST Code DBIBTR (Trains) is used to identify Targeted Return Index Security (TRAINS) type securities. This PST drives TRAINS processing and allocation. You can add securities with this PST using the Add Mortgage Backed Securities/Trains panel. For more information, see "Targeted Return Index Securities (TRAINS)."
PST Code DBAMTL (Term Loan Facility) is used to identify Term Loan facility level securities. You can add securities with this PST using the Add Term Loans panel. For more information on term loan processing in Eagle Accounting, see the Term Loans User Guide.
PST Code DBIBTL (Term Loan Contract) is used to identify Term Loan contract level securities. You can add securities with this PST using the Add Term Loans panel. For more information on term loan processing in Eagle Accounting, see the Term Loans User Guide.
PST Code OPIRFL (Interest Rate Option Contract Floor) is used to identify a security as an Interest Rate Floor contract. You can add securities with this PST using the Cap/Floor panel. For more information, see "Caps and Floors."
PST Code OPIRCA (Interest Rate Option Contract Cap) is used to identify a security as an Interest Rate Cap contract. You can add securities with this PST using the Cap/Floor panel. For more information, see "Caps and Floors."

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Issue Date (tag 68) is the date that the security was originally issued. Eagle Accounting uses Issue Date in calculating Adjusted Issue Price for OID amortization. If the bond is OID eligible, a rate must exist as of the Issue Date, so that Eagle Accounting can calculate the adjusted issue price.
Dated Date (tag 1183) is the day the security first begins accruing. Eagle Accounting uses Dated Date and the First Coupon Date in the earnings process, to calculate the first coupon period of a security.
First Coupon Date (tag 473) is the first date that a security pays a coupon. In the case of MBS/ABS securities, the value in the First Coupon Date field should not include Delay Days.
Last Coupon Date (tag 474) is the date of the last normal-length coupon period, or last modal coupon date. Eagle Accounting calculates the last coupon period from the Last Coupon Date to the Maturity Date. In the case of MBS/ABS securities, the Maturity Date should not include Delay Days. Because the last coupon period of a security can have a short-length coupon period, or a long-length coupon period, or a normal-length coupon period, the last coupon should be set to the penultimate coupon (the 2nd to last coupon). In the event that the last coupon period is a normal-length coupon period, the last coupon period can equal to maturity, but as a best practice, it is recommended that the Last Coupon Date be set to the penultimate coupon date. In the event that Last Coupon Date is not in sync with the Payment Frequency, Day of Month Override, Business Day Calendar Adjust, Business Day Calendar, First Coupon Date, and Timing of Payment fields, Eagle Accounting generates an error, and displays an "Invalid Last Coupon Date" message, and no earnings are calculated. The value in the Last Coupon Date field should not include Delay Days.
Maturity Date (tag 38) is the date that the security matures (repays all outstanding principal and stops earning interest). In the case of MBS/ABS securities, the value in the Maturity Date field should not include Delay Days.
Payment Frequency (tag 472) is the frequency at which the security pays interest and drops a coupon. Eagle Accounting provides a complete list of valid payment frequencies in the PAYMENT FREQ code category as part of the installation/upgrade process, as shown in the following table.

Eagle Accounting can support any bonds that pay on a certain number of days every coupon period and/or certain number of months every coupon period. If there is a payment frequency that Eagle Accounting does not currently have established, you simply need to add a Code Value to the Payment Freq code category using the following format: Number of days in each coupon period, followed by an underscore and then a capital D - if the bond pays in number of Days. If the bond pays in number of Months, the code value Number of months in each coupon period, followed by an underscore and then a capital M.
For example, if an entity owns a bond that pays every 84 days, you can create a Code Value of 84_D in the PAYMENT FREQ code category. See the following figure.

Figure 4: Code Value for Every 84 Days
For example, an entity owns a bond that pays every 5 months, you can create a Code Value of 5_M in the PAYMENT FREQ code category. See the following figure.

Figure 5: Code Value for Every 5 Months
The valid Payment Frequencies (in Eagle Accounting) for MBS/ABS securities follow.

The Timing of Payment (tag 1523) field is a value, to determine the coupon dates, when more than one possible set of coupon dates can be calculated.
The available values for Timing of Payment follow:

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Business Calendar Name (tag 1480) is used to store the business calendar for a particular security. The Business Calendar contains the valid Business Day and Non-Business Day for a particular calendar. The Business Calendar is used in conjunction with the First Coupon Date, Last Coupon Date, Payment Frequency, Day of Month Override, Business Day Adjust, and Payment of Timing fields to generate the coupon schedule of a bond.
The Day of Month Override (tag 1533) is used in conjunction with the Payment Frequency (tag 472) field to calculate coupons that pay on certain business days of the month, or that pay based on a certain occurrence during the month. Eagle Accounting provides a list of valid day-of-the-month override codes in the DAY MONTH OVRD code category, as part of the installation/upgrade process. The available options follow.

For example, a security that pays quarterly, and on the 4th business day of the month, would have Payment Frequency set to Quarterly and the Day of Month Override field set to 4th Business Day (4_B). The First Coupon Date and Last Coupon Date must be in sync based on the Payment Frequency field and Day of Month Override values. See the following figure.

Figure 6: Long Term Debt Panel – Day of Month Override Option

If you wish to set up a security that pays on the fourth Thursday of every month, you must set the Payment Frequency to Monthly and the Day of Month Override to WDC (Week Day of First Coupon). Eagle Accounting then determines which day of the month is the First Coupon Date, and generates the coupon schedule from that point forward. Again, note that the First Coupon Date and Last Coupon Date must be in sync, based on the Payment Frequency field and Day of Month Override values. An example of this setup follows. See the following figure.

Figure 7: Long Term Debt Panel – Pay Fourth Thursday of Month
Business Day Convention (tag 1536) is used in conjunction with Payment Frequency (tag 472), and it can also be used in conjunction with Day of the Month Override (tag 1533) (provided that field's value is set to Week Day of Coupon), to determine how Eagle Accounting should calculate a coupon period when the coupon end or begin date occurs on a non-business day (or when a coupon should pay if the scheduled coupon due date occurs on a non-business day). As previously noted, whether or not a day is a business day is determined by the calendar for the security's Issue Country, and not the entity's calendar. The difference between adjusted and unadjusted elements of the business day payment conventions has to do with whether accruals are affected by rolling from one payment date to the next. Adjusted Business Day Conventions have their coupon periods and accruals adjusted for non-business days, and unadjusted Business Day Conventions have the actual Settlement Date of the coupon adjusted, based on business days. The valid Business Day Convention codes and the corresponding Business Day Conventions follow.

Definitions of Business Day Conventions follow:

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• • The Coupon Rate field (tag 70) on the SMF is then only used for reporting and no processing is done with that field.
  • If a security is set up with an Unscheduled Variable Rate Coupon Type, the Interest Payment Frequency (tag 1523), Business Day Convention, and Day of Month Override (tag 1533) tags become for reporting purposes only, because Eagle Accounting drives all coupon information off of the data in the variable rate table.
  • The Payment Frequency (tag 2287) and Payment Frequency Code (tag 472) are used for the periodicity for calculating the amortization and trade yield.

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Floating Rate / Inverse Floating Rate Information Options

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Eagle Accounting supports the following Rate Reset Frequencies.

Eagle Accounting provides the following fields to support rate reset frequency functionality:
First Rate Reset Date (tag 10911). This field contains the first calendar date the rate resets from the dated date of the security. First Rate Reset Date, along with Reset Frequency Code, Business Calendar, and Business Day Convention are used to create the Floating Rate Reset schedule of the Security.
Reset Frequency Code (tag 1788). This field contains the frequency the security resets its rate beginning from the date in First Rate Reset Date field.
Reset Look Back Days (tag 10547). Specifies the number of days to look back when fixing the interest rate on the reset date.
Reset Look Back Days Type (tag 5075). Indicates whether the reset look back days are business

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Day Count Basis (tag 471) Day Count Basis is the convention for measuring the time between two dates, for the purpose of calculating earnings on a fixed income security.
Eagle Accounting provides the following list of supported Day Counts in the code category, DAY COUNT BASIS, as part of the installation and upgrade.

This section lists the conventions used to count the appropriate number of days between two dates, in order to calculate accrued interest, yields, and odd coupon amounts. For each rule, the numerator indicates the number of days between the dates, and determines what happens if one of the dates falls on the 31st of a month. The denominator indicates how many days are considered to be a year.

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The section provides several scenarios used to compare day count methods. The following table lists these scenarios.

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Scenario 1 ISMA 30/360 (30/E360)

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	Values	Adjusted Values
Year 2	2004

 

Month 2	01

 

Day 2	31	30
Year 1	2003

 

Month 2	12

 

Day 2	29

 

Because Date 2 falls on the 31st, the D2 is adjusted back to the 30th of the month.
N = (Y2 - Y1) x 360 + (M2 - M1) 30 + (D2 - D1)
N = (2004 - 2003) * 360 + (01 - 12) * 30 + (30 - 29)
31 = (360) + -330 + 1

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Scenario 1 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on the 30th or 31st.

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Scenario 2 ISMA 30/360 (30/E360)

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	Values	Adjusted Values
Year 2	2004

 

Month 2	01

 

Day 2	31	30
Year 1	2003

 

Month 2	12

 

Day 2	30

 

Because Date 2 falls on the 31st, the D2 is adjusted back to the 30th of the month.
N = (Y2 - Y1) x 360 + (M2 - M1) 30 + (D2 - D1)
N = (2004 - 2003) * 360 + (01 - 12) * 30 + (30 - 30)
30 = (360) + -330 + 0

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Scenario 2 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on the 30th or 31st.

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Scenario 3 ISMA 30/360 (30/E360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 3 NASD (30/360)

• If Day 1 falls on the 31st, change it to the 30th.
• If Day 2 falls on the 31st, change it to the 30th, only if Day 1 falls on either the 30th or 31st.

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Scenario 4 ISMA 30/360 (30/E360)

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	Values	Adjusted Values
Year 2	2004

 

Month 2	01

 

Day 2	31	30
Year 1	2004

 

Month 2	01

 

Day 2	01

 

• If If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 4 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on either the 30th or 31st.

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Scenario 5 ISMA 30/360 (30/E360)

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	Values	Adjusted Values
Year 2	2004

 

Month 2	02

 

Day 2	01

 

Year 1	2003

 

Month 2	12

 

Day 2	29

 

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 5 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on either the 30th or 31st.

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Scenario 6 ISMA 30/360 (30/E360)

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	Values	Adjusted Values
Year 2	2004

 

Month 2	02

 

Day 2	01

 

Year 1	2003

 

Month 2	12

 

Day 2	30

 

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 6 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on either the 30th or 31st.

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Scenario 7 ISMA 30/360 (30/E360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 7 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on either the 30th or 31st.

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Scenario 8 ISMA 30/360 (30/E360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th.

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Scenario 8 NASD (30/360)

• If D1 falls on the 31st, change it to the 30th.
• If D2 falls on the 31st, change it to the 30th, only if D1 falls on either the 30th or 31st.

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144A Eligible Indicator (tag 1301). Applies only to debt instruments. This field identifies fixed income securities that are 144A eligible. Options include Yes or No. Used as reference only and has no effect on Eagle Accounting.
Private Registration (tag 10528). Applies only to long term debt instruments. Options include Yes or No. Used as reference only and has no effect on Eagle Accounting.
Minimum Piece (tag 1540). Applies only to long term debt instruments. Used as reference only and has no effect on Eagle Accounting.
Private Placement (tag 1421). Applies only to long term debt instruments. Options include Yes or No. Used as reference only and has no effect on Eagle Accounting.

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Compound Information Fields

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• • Anytime there is a new entry or a record is deleted in the Variable Rate Table, the SMF Audit field is updated.
  • Anytime there is a change to an established record in the Variable Rate Table, for Variable Rate (tag 96) field, the SMF Audit field is updated.

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The example below details the correct setup of a U.S. Treasury Inflation Index Security.
Process Security Type = DBFLTP
First Coupon and Last Coupon Date are in sync, based on the Payment Frequency (Semiannual); Dated Date CPI is populated with the value of the index that measures inflation on the Dated Date of the security. You enter values that measure inflation, based on the underlying index in the Variable Rate table.
Long Term Debt Identification
Issue Name (tag 961) 3-3/8% 10-Year Notes
Issue Description (tag 962) Series A-2007
Ticker (tag 13)
CUSIP/SEDOL Check Digit Control Flag (tag 2292)
Primary Asset ID Type (tag 1432) CUSIP
Primary Asset ID (tag 14) 9128272M3
Alt Asset ID Type (tag 5501)
Alt Asset ID (tag 1795)
Long Term Debt Xreference Identification
ISIN (tag 1955)
Sedol (tag 1958)
Reuters (tag 1961)
Bloomberg ID (tag 1964)
SICOVM (tag 1967)
Valoren (tag 1970)
CEDEL (tag 1973)
INTERNAL (tag 1976)
CINS (tag 1979)
XREF Exchange (tag 1981) NYSE
Long Term Debt Details
Investment Type (tag 11) FI
Processing Security Type (tag 3931) DBFLTP
Security Type (tag 82)
Sub Security Type (tag 1464)
Quantity Type (tag 12) PAR
Price Multiplier (tag 18) 0.0100
Quantity Scale (tag 19) 1.00
Country Of Risk (2288)
Country Of Risk Code (tag 10536)
Issue Country (tag 1418) UNITED STATES
Issue Country Code (tag 2290) US
Asset Currency (tag 85) USD
Settlement Currency (tag 63) USD
Income Currency (tag 1186) USD
Issue Tax Type (tag 668) STOCK
Primary Exchange (tag 2291) NEW YORK STOCK EXCHANGE
Primary Exchange Code (tag 17) NYSE
Region (tag 5423)
State Code (tag 1343)
Amount Issued (tag 1537) 0.0000
Amount Outstanding (tag 3130) 0.0000
Muni Industry Classification (tag 3130)
SIC Code (tag 1789)
Long Term Debt Coupon Periods
Coupon (tag 70) 3.375000
Coupon Type Code (tag 97) Fixed Rate
Day Count Basis (tag 471) ACT/ACT
Payment Frequency (tag 2287) Semiannual
Payment Frequency Code (tag 472) 6_M
Business Day Convention (tag 1536)
Day of Month Override (tag 1533)
Interest Payment Timing (tag 1523)
Long Term Debt Dates
Issue Price (tag 69) 99.37500000
Issue Date (tag 68) 19970115
Dated Date (tag 1183) 19970115
First Coupon Date (tag 473) 19970715
Last Coupon Date (tag 474) 20070115 (see note that follows)
Maturity Date (tag 38) 20070115
Maturity Price (tag 42) 100.00
Long Term Debt Flags
Trading Flat (tag 3949) No
Zero Coupon Indicator (tag 1300 No
OID Indicator (tag 218) Yes
Convertible Indicator (tag 1531) No
Call Flag (tag 1182)
Put Flag (tag 1546)
Sink Flag (tag 1780)
US Federal Tax Indicator (tag 1545)
Muni Refund Indicator (tag 3132)
Muni Funding Flag (tag 3131)
AMT Flag (tag 3113)
Insured Flag (tag 3104)
Default Indicator (tag 1551)
Default Date (tag 10142)
IO/ PO Flag (tag 10143)
PIK Flag (tag 1777)
Restricted Flag (tag 1139)
Underlying Information
Underlying Issue Name CPI-U
Underlying Ticker CPI-U
Underlying Asset ID CPI-U
Dated Date CPI 158.43548
ILB Calculation Type ACT_3M (US / Canadian)
ILB Index Precision 5
ILB Deflation Protected Maturity Yes
ILB Min Index Ratio 1.000000000000
Issuer Information
Credit Enhancement
Issuer ID Name
Issuer ID
Issuer Alias
Country Of Incorporation Code
Issuer Industry

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Long Term Debt Identification
Issue Name BUNDESREPUB. DEUTSCHELAND 4.75% 2034
Issue Description
Ticker
CUSIP/SEDOL Check Digit Control Flag
Primary Asset ID Type ISIN
Primary Asset ID DE0001135226
Alt Asset ID Type
Alt Asset ID
Long Term Debt Xreference Identification
CUSIP
Sedol
Reuters
Bloomberg ID
SICOVM
Valoren
CEDEL
INTERNAL
CINS
XREF Exchange FRANKFUR
Long Term Debt Details
Investment Type FI
Processing Security Type DBIBFD
Security Type
Sub Security Type
Quantity Type PAR
Price Multiplier 0.0100
Quantity Scale 1.00
Country Of Risk
Country Of Risk Code
Issue Country GERMANY
Issue Country Code DE
Asset Currency EUR
Settlement Currency EUR
Income Currency EUR
Issue Tax Type ALL
Primary Exchange GRUPPE DEUTSCHE BORSE
Primary Exchange Code FRANKFUR
Region EUROPE
State Code
Amount Issued 0.0000
Amount Outstanding 0.0000
Muni Industry Classification
SIC Code
Long Term Debt Coupon Periods
Coupon 4.750000
Coupon Type Code Fixed Rate
Day Count Basis ACT/ACT
Payment Frequency Annual
Payment Frequency Code 12_M
Business Day Convention
Day of Month Override
Interest Payment Timing
Long Term Debt Dates
Issue Price 102.90000000
Issue Date 20030131
Dated Date 20030131
First Coupon Date 20040704
Last Coupon Date 20330704
Maturity Date 20340704
Maturity Price 100.00
Long Term Debt Flags
Trading Flat No
Zero Coupon Indicator No
OID Indicator No
Convertible Indicator No

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Long Term Debt Identification
Issue Name FOCUS WICKES FINANCE PLC
Issue Description FOCUS WICKES FINANCE PLC
Ticker
CUSIP/SEDOL Check Digit Control Flag Validate Check Digit
Primary Asset ID Type ISIN
Primary Asset ID XS0173307488
Alt Asset ID Type
Alt Asset ID
Long Term Debt Xreference Identification
CUSIP
Sedol
Reuters
Bloomberg ID
SICOVM
Valoren
CEDEL
INTERNAL
CINS
XREF Exchange LUXEMBOURG
Long Term Debt Details
Investment Type FI
Processing Security Type DBIBFD (Interest Bearing Debt Instrument)
Security Type EURO NON-DOLLAR (EURO NON-DOLLAR)
Sub Security Type
Quantity Type PAR
Price Multiplier 0.0100
Quantity Scale 1.00
Country Of Risk UNITED KINGDOM
Country Of Risk Code GB (UNITED KINGDOM)
Issue Country UNITED KINGDOM
Issue Country Code GB (UNITED KINGDOM)
Asset Currency EUR
Settlement Currency EUR
Income Currency EUR
Issue Tax Type STANDARD
Primary Exchange LUXEMBOURG STOCK EXCHANGE
Primary Exchange Code LUXEMBOURG (LUXEMBOURG STOCK EXCHANGE)
Region
State Code
Amount Issued 140,000.0000
Amount Outstanding 140,000.0000
Muni Industry Classification
SIC Code
Long Term Debt Coupon Periods
Coupon 9.250000
Coupon Type Code Fixed Rate
Day Count Basis 30E/360
Payment Frequency Semiannual
Payment Frequency Code 6_M
Business Day Convention
Day of Month Override
Interest Payment Timing
Long Term Debt Dates
Issue Price 89.67300000
Issue Date 20030728
Dated Date 20030728
First Coupon Date 20031101
Last Coupon Date 20110501
Maturity Date 20110728
Maturity Price 100.00
Long Term Debt Flags
Trading Flat No
Zero Coupon Indicator No
OID Indicator No
Convertible Indicator No
Call Flag Yes
Put Flag No
Sink Flag No

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Long Term Debt Identification
Issue Name HEATING FINANCE PLC
Issue Description
Ticker
CUSIP/SEDOL Check Digit Control Flag
Primary Asset ID Type INTERNAL
Primary Asset ID XS0188604655
Alt Asset ID Type
Alt Asset ID
Long Term Debt Xreference Identification
CUSIP
ISIN
Sedol
Reuters
Bloomberg ID
SICOVM
Valoren
CEDEL
CINS
XREF Exchange LONDON
Long Term Debt Details
Investment Type FI
Processing Security Type DBIBFD (Interest Bearing Debt Instrument)
Security Type EURO NON-DOLLAR (EURO NON-DOLLAR)
Sub Security Type
Quantity Type PAR
Price Multiplier 0.0100
Quantity Scale 1.00
Country Of Risk UNITED KINGDOM
Country Of Risk Code GB (UNITED KINGDOM)
Issue Country UNITED KINGDOM
Issue Country Code GB (UNITED KINGDOM)
Asset Currency GBP
Settlement Currency GBP
Income Currency GBP
Issue Tax Type STANDARD
Primary Exchange LONDON STOCK EXCHANGE
Primary Exchange Code LONDON (LONDON STOCK EXCHANGE)
Region
State Code
Amount Issued 100,000.0000
Amount Outstanding 100,000.0000
Muni Industry Classification
SIC Code
Long Term Debt Coupon Periods
Coupon 7.875000
Coupon Type Code Fixed Rate
Day Count Basis 30E/360
Payment Frequency Semiannual
Payment Frequency Code 6_M
Business Day Convention
Day of Month Override
Interest Payment Timing
Long Term Debt Dates
Issue Price 90.39200000
Issue Date 20040326
Dated Date 20040326
First Coupon Date 20041001
Last Coupon Date 20131001
Maturity Date 20140331
Maturity Price 100.00
Long Term Debt Flags
Trading Flat No
Zero Coupon Indicator No
OID Indicator No
Convertible Indicator No
Call Flag Yes
Put Flag No
Sink Flag No

...

Pays Quarterly on the 30th of Every Month with a Modified Business Day Adjust
Long Term Debt Identification
Issue Name WASHINGTON MUTUAL BANK
Issue Description
Ticker
CUSIP/SEDOL Check Digit Control Flag Validate Check Digit
Primary Asset ID Type CUSIP
Primary Asset ID 93933EEC6
Alt Asset ID Type
Alt Asset ID
Long Term Debt Xreference Identification
ISIN US93933EEC66
Sedol
Reuters
Bloomberg ID
SICOVM
Valoren
CEDEL
INTERNAL
CINS
XREF Exchange NYSE
Long Term Debt Details
Investment Type FI
Processing Security Type DBIBFD (Interest Bearing Debt Instrument)
Security Type US DOMESTIC (US DOMESTIC)
Sub Security Type
Quantity Type PAR
Price Multiplier 0.0100
Quantity Scale 1.00
Country Of Risk UNITED STATES
Country Of Risk Code US (UNITED STATES)
Issue Country UNITED STATES
Issue Country Code US (UNITED STATES)
Asset Currency USD
Settlement Currency USD
Income Currency USD
Issue Tax Type STANDARD
Primary Exchange NEW YORK STOCK EXCHANGE
Primary Exchange Code NYSE (NEW YORK STOCK EXCHANGE)
Region
State Code
Amount Issued 85,000.0000
Amount Outstanding 85,000.0000
Muni Industry Classification
SIC Code
Long Term Debt Coupon Periods
Coupon 0.000000
Coupon Type Code Variable Rate
Day Count Basis ACT/360
Payment Frequency Quarterly
Payment Frequency Code 3_M
Business Day Convention Modified Business Day - Adjusted
Day of Month Override
Interest Payment Timing Same Day of Month
Long Term Debt Dates
Issue Price 100.00000000
Issue Date 20030731
Dated Date 20030731
First Coupon Date 20031030
Last Coupon Date 20040430
Maturity Date 20040729
Maturity Price 100.00
Long Term Debt Flags
Trading Flat No
Zero Coupon Indicator No
OID Indicator No
Convertible Indicator No
Call Flag No
Put Flag No
Sink Flag No

Long Term Debt Identification
Issue Name AMERICAN EXP CENTURION
Issue Description AMERICAN EXP CENTURION
Ticker
CUSIP/SEDOL Check Digit Control Flag Validate Check Digit
Primary Asset ID Type CUSIP
Primary Asset ID 02581FVG1
Alt Asset ID Type
Alt Asset ID
Long Term Debt Xreference Identification
ISIN US02581FVG17
Sedol
Reuters
Bloomberg ID ED3610182
SICOVM
Valoren
CEDEL
INTERNAL
CINS
XREF Exchange NYSE
Long Term Debt Details
Investment Type FI
Processing Security Type DBIBFD (Interest Bearing Debt Instrument)
Security Type US DOMESTIC (US DOMESTIC)
Sub Security Type
Quantity Type PAR
Price Multiplier 0.0100
Quantity Scale 1.00
Country Of Risk UNITED STATES
Country Of Risk Code US (UNITED STATES)
Issue Country UNITED STATES
Issue Country Code US (UNITED STATES)
Asset Currency USD
Settlement Currency USD
Income Currency USD
Issue Tax Type STANDARD
Primary Exchange NEW YORK STOCK EXCHANGE
Primary Exchange Code NYSE (NEW YORK STOCK EXCHANGE)
Region
State Code
Amount Issued 200,000.0000
Amount Outstanding 200,000.0000
Muni Industry Classification
SIC Code
Long Term Debt Coupon Periods
Coupon 1.120000
Coupon Type Code Variable Rate
Day Count Basis ACT/360
Payment Frequency Monthly
Payment Frequency Code 1_M
Business Day Convention Modified Business Day - Adjusted
Day of Month Override
Interest Payment Timing
Long Term Debt Dates
Issue Price 100.00000000
Issue Date 20030305
Dated Date 20030305
First Coupon Date 20040404
Last Coupon Date 20060203
Maturity Date 20060303
Maturity Price 100.00
Long Term Debt Flags
Trading Flat No
Zero Coupon Indicator No
OID Indicator No
Convertible Indicator No
Call Flag No
Put Flag No
Sink Flag No

...

Effective Date

...

Variable Rate

...

Schedule Period Types

...

20030305

...

1.130000

...

Monthly

...

20030405

...

1.120000

...