Account for financial instruments: sub-ledger

Trigger: A financial instrument trade is executed, settled, or reaches a valuation milestone.

1. Capture trade and position data from front-office trading systems
2. Determine the appropriate accounting classification for the financial instrument
3. Calculate accruals, amortizations, and fair value adjustments
4. Generate detailed sub-ledger journal entries
5. Post entries to the financial instrument sub-ledger
6. Perform preliminary balance validations against transaction sources

Outcome: The instrument's financial impact is accurately recorded in the sub-ledger and ready for general ledger posting.