industry: financial_services
description: |
Sub-account expansions for diversified financial-services
institutions (commercial bank + asset management + brokerage).
version: 1
expansions:
- parent_account: "4000" parent_name: "Operating Revenue"
sub_accounts:
- { suffix: "10", name: "Net Interest Income", weight: 1.00 }
- { suffix: "20", name: "Loan-Origination Fees", weight: 0.65 }
- { suffix: "30", name: "Trading Revenue", weight: 0.55 }
- { suffix: "45", name: "Asset-Management Fees", weight: 0.80 }
- { suffix: "60", name: "Brokerage Commissions", weight: 0.50 }
- { suffix: "80", name: "Card & Merchant Fees", weight: 0.40 }
- parent_account: "4100" parent_name: "Service Revenue"
sub_accounts:
- { suffix: "10", name: "Advisory Fees", weight: 1.00 }
- { suffix: "30", name: "Underwriting Fees", weight: 0.60 }
- { suffix: "55", name: "Custody Fees", weight: 0.45 }
- { suffix: "75", name: "Cash-Management Services", weight: 0.35 }
- parent_account: "4500" parent_name: "Intercompany Revenue"
sub_accounts:
- { suffix: "10", name: "Treasury Centre Recharges", weight: 1.00 }
- { suffix: "40", name: "Shared-Services Recharges", weight: 0.55 }
- parent_account: "6700" parent_name: "Professional Fees"
sub_accounts:
- { suffix: "10", name: "Legal Fees", weight: 0.85 }
- { suffix: "20", name: "External Audit", weight: 0.50 }
- { suffix: "30", name: "Compliance & AFC", weight: 0.95 }
- { suffix: "55", name: "Consulting Fees", weight: 0.65 }
- parent_account: "6100" parent_name: "Salaries and Wages"
sub_accounts:
- { suffix: "10", name: "Front-Office Staff", weight: 1.00 }
- { suffix: "30", name: "Risk & Compliance Staff", weight: 0.55 }
- { suffix: "50", name: "Operations Staff", weight: 0.75 }
- { suffix: "70", name: "Technology Staff", weight: 0.65 }
- parent_account: "6900" parent_name: "Bad Debt / Loan Loss"
sub_accounts:
- { suffix: "10", name: "Commercial Loan Provisions", weight: 1.00 }
- { suffix: "30", name: "Retail Loan Provisions", weight: 0.65 }
- { suffix: "50", name: "Card Provisions", weight: 0.45 }