WO1999022329A1

WO1999022329A1 - Multi-processing financial transaction processing system

Info

Publication number: WO1999022329A1
Application number: PCT/US1998/023026
Authority: WO
Inventors: William H. Hinkle
Original assignee: N-Gine, Llc
Priority date: 1997-10-29
Filing date: 1998-10-29
Publication date: 1999-05-06
Also published as: US20070192254A1; US20020138376A1; US6904411B2; US6442533B1; AU1126399A; US20050165668A1

Abstract

A financial transaction processing system in which much of the transaction processing logic is stored in a database, resulting in a relatively small executable file. Each transaction is described by a transaction data descriptor that includes a series of subtransaction data descriptions of actions that can be performed independently of one another, permitting parallel processsing on multiprocessor computers. Additionally, control columns in certain tables allow balance checking, thereby providing an indication of the integrity of the current data. Moreover, any changes to financial data can be traced for any period of time into the past, allowing full auditability.

Description

MULTI-PROCESSING FINANCIAL TRANSACTION PROCESSING SYSTEM

FIELD OF THE INVENTION The present invention relates to a financial transaction processing system, and in particular, to such a system that is capable of decomposing transactions into subtransactions and multi-processing subtransactions simultaneously.

BACKGROUND OF THE INVENTION Computerized data processing systems for processing financial transactions have become increasingly more complex as further strides toward automation have occurred. Such complexity has generated a number of related difficulties for the financial data processing industry. In particular, complex financial transaction processing systems may have subtle programming defects or errors that may go unnoticed for long periods of time before the extent of the problems thereby generated are fully recognized. For example, the number of positions allotted for the dating of transactions has recently been problematic, wherein the dates for the millennium starting at the year 2000 can be problematic for many financial transaction processing systems. In addition, such complex financial transaction processing systems also are typically incapable of being fully audited.

That is, it is common practice in the financial data processing industry to provide only partial auditability in that it is generally believed that the amount of data required to be stored for full auditability is so large as to not be cost effective.

Further, in many circumstances, the rate of transaction increase is becoming problematic in that progressively larger computers are required for processing financial transactions at an acceptable rate. This problem is exacerbated by the fact that such transaction processing systems are not architected for use on multi-processing machines having a plurality of processors. Thus, the advantages of parallel-processing computers cannot be fully utilized by such systems. Accordingly, h would be advantageous to have a financial transaction processing system that alleviates the above difficulties, and that additionally, provides flexibility to adapt to the changing business needs of business enterprises so that the transactions processed and the respective reports generated may be modified easily according to business constraints and demands.

SUMMARY OF THE INVENTION

The present invention is a financial transaction processing system that achieves substantial increases in auditability and processing efficiency. In particular, the present invention provides aud able trails or history in a number of different ways. For example, financial data within transactions is used in the present invention to update various control fields in different tables or files so that cross-checks of system financial integrity can be performed for assuring that, for example, cash fields, total units fields, and cost fields balance appropriately across system data tables provided by the present invention. Additionally, the present invention provides a full range of auditable history files for each system data table having information that is required during auditing.

The present invention also performs financial transaction processing using a novel computational paradigm. That is, the financial transaction processing system of the present invention has an architecture wherein financial transactions can be decomposed into corresponding collections of independent subtransactions, such that for each input transaction, the corresponding collection of subtransactions are performed by operations that are independent of one another. Thus, the subtransactions can be performed in any order, including in an overlapping fashion, such as may occur during multiprocessing of these subtransactions on a computer having multiple processors.

Further, note that each of the subtransactions is described by a relatively short (e.g., less than 8 characters) text string that can be straightforwardly interpreted as an operation (e.g., either plus or minus) together with a series of operands, in particular, a first operand having a value to be used in modifying a data table field (column) specified by a second operand. Such high level descriptions of subtransactions provide both compact conceptualization and a reduction in the total size of the executable code for the present invention. Accordingly, when one of the subtransactions is performed, not only is its corresponding operation performed on the operands, but additionally, control fields such as those mentioned above are updated appropriately in various data tables for the present invention to enhance auditability of the financial data resulting from the transaction processing. Further, note that since the subtransactions are independent of one another and their executable code is relatively small, there is no need for lengthy and complex flow of control transaction processing modules. That is, the size of the code for the present invention may be up to 100 times smaller than many prior art transaction processing systems. Accordingly, this has a substantial positive impact on the efficiency of the present invention in that the swapping of program elements in and out of primary computer memory is substantially reduced.

In another aspect of the present invention, the financial transactions of a plurality of business enterprises can be processed in an interleaved manner. In particular, since the present invention is substantially data driven, including the descriptions of the transactions and their related subtransactions, the present invention can be easily modified to incorporate both different or updated versions of transactions and associated data tables for an existing business enterprise (e.g., also denoted "licensee" hereinafter). Additionally, the transactions and related data tables for an entirely new or different business enterprise (licensee) may be straightforwardly incorporated into the present invention so that ^"its transactions can be interleaved with the transactions of other business enterprises. Thus, transaction processing may be performed by the present invention for business enterprises having different transactions, different account record structures and differently organized general ledgers substantially without modifying the program elements of the transaction processing system. For example, the present invention can be used to simultaneously process transactions for

(I) a single software application such as an investment management or telecommunications billing system, (2) multiple disparate software applications such as investment management, and telecommunications billing, paying agencies, etc., all with disparate definitions.

Accordingly, the present invention may be viewed as a software engine, or a user-definable transaction processing tool that can be adapted to a variety of industry specific software application needs without changing the actual program code. That is, by surrounding the present invention with application specific software for inputting transaction data to the multiprocessing financial transaction processor of the present invention and retrieving data from the multi-processing financial transaction processor of the present invention, a particular business enterprise can have substantially all of its financial records in condition for auditing on a daily or weekly basis. The present invention may be further characterized along the following dimensions: flexibility, auditability, multiprocessing, efficiency and size, these dimensions being discussed, in turn, hereinbelow. Flexibility is achieved by .ermitting a business enterprise to define:

(I) a series of "reference" tables (also denoted "master tables") that describe the appropriate management decision-making, accounting structure, and regulatory information for the specific application; (2) a series of audit controls and system procedures that provide for complete control of all processing and prevent the overwriting of any original data;

(3) a series of institutional and customer reporting files, known as the "driven" tables; and

(4) the specific processing content of each individual transaction to be processed via a series of table definitions, known as the "driving'' tables. Thus, transactions may be customized according to the business needs of a business enterprise.

Auditability is achieved by:

(1 ) providing separate control columns for cash, units and cost basis (if any) in detail records generated and stored for each financial transaction;

(2) repeating these three control columns, or variations thereof, in at least three different tables so that subsequent summations of each of the four tables will result in similar balances and thus prove that no critical data has been lost in the course of processing, as one familiar with auditing and financial transactions systems will understand;

(3) adding appropriate data columns:

(a) to each reference table or master row for maintaining a history of the effects of add, change and delete commands in a current database as well as an archive database;

(b) to each original file record (i.e. table row) that represents an add to a current database as well as the periodic archive and purge to a permanent database; (c) to tables for retaining transaction processing data representing error identification, error negation and error correction. Thus, audkabilty of transaction records is achieved by four sets of files for a specific period. These are: (a) a snapshot of all the reference files at the end of the period; (b) snapshots of a history file for each master table, wherein the corresponding history file (table) contains all changes to the master table during the specific period; (c) a snapshot of all financial transactions for the specific period, and (d) a snapshot of all of the "driven" tables at the end of the period. Multiprocessing is achieved by:

(1) decomposing the processing of the present invention into a series of separate and independent subprocesses that may be simultaneously performed on any number of simultaneous processors, and (2) decomposing input transactions into a series of subtransactions that are processed by independent processes, which may be executed in any particular order, with complete auditability. For example, multiprocessing can be achieved by allocating the next prescribed subtransaction process to the next available processor.

Efficiency is achieved by: (I ) Defining and utilizing only four standard processing models that perform all prescribed functionality and auditability of the present invention. The models are:

(a) Processing Model I provides an architecture for maintaining historical transaction data so that financial changes can be traced through time;

(b) Processing Model 2 provides an architecture for automatically maintaining data columns such as Units, Debits and Credits for cross checking table sums to assure that the financial records for a business enterprise balance;

(c) Processing Model 3 provides an architecture for automatically maintaining financial records relating to financial instruments such as stocks, bonds, real estate, etc; and

(d) Processing Model 4 provides an architecture for producing a common processing format for maintaining customer and institutional data tables.

(2) Defining only four primary program modules for controlling functionality of the present invention, these modules being:

(a) a transaction processing controller module for receiving transactions to be processed, and controlling the processing thereof; (b) a preprocessor and decomposer module for determining the validity of a received transaction, assuring that all data tables and rows thereof are available for processing the transaction, and retrieving the appropriate subtransactions data descriptions to be processed; (c) a subtransaction scheduling module for scheduling instantiations of the subtransaction processing module on each of one or more processors; and

(d) a subtransaction processing module for performing each subtransaction retrieved by the preprocessor and decomposer module. (3) Utilizing a number of software switches to control which tables within collection of "driven" tables are to be updated when a specific type of transaction is to be processed. Thus, by providing a small number of processing models, decomposing input transactions, and supplying only the necessary subtransaction descriptions, the reliability of the transaction processing system of the present invention is substantially increased. The software for the present invention is small in size (both source code and object code) due to the following:

( 1 ) defining business enterprise financial data processing methods, accounting structures, and regulatory definitions as data rather than program code;

(2) reducing the processing content to a series of individual transactions; and

(3) reducing all financial transactions to a collection of subtransactions wherein each subtransaction includes an operator and two or more operands in an 8-character string.

Thus, the financial processing by the present invention may be performed on several transactions at a time, one transaction at a time, or different processors within a multiprocessor context. Or, the subtransactions for a specific transaction may be spread over several simultaneous processors. This means that the business enterprise is afforded a large number of options in tailoring the present invention. Hence, by defining the accounting structure and processing functionality as data rather than actual program code, the size of the total code required to process a specific industry application may be substantially reduced compared to prior art transaction processing systems. For example, the executable code for the present invention may be less than one megabyte (1MB). Thus, since the secondary cache attached to each processor in multiprocessing personal computer servers can be one megabyte, substantially the entire executable for the present invention can be provided to each processor. Thus, the positive impact on total system efficiency is believed to be substantial in that secondary cache is typically about four times faster than normal cache, so productivity gains of about three-hundred percent would not be unreasonable. In other words, the executable code for the present invention can reside in the secondary cache of each processor, thereby allowing the off-loading of any processing function to any processor with relative ease. Additionally, given that a typical RAM memory for a personal computing devices is 16 megabytes, it is believed that such a device will have the capability to process the back office financial transactions of a major money center financial institution or communications billing system.

Additional features and benefits of the invention will become evident from the detailed description and the accompanying drawings contained herein. BRIEF DESCRIPTION OF THE DRAWINGS Fig. I is a high level block diagram illustrating the present invention conceptually. Figs. 2A and 2B is another block diagram of the present invention illustrates: (a) the high level transaction processing modules, and (b) the data tables (represented by the symbols with arcuate vertical s ies) provided and maintained by the present invention. Furthermore, the present figure shows the data flows as solid arrows and control flows as dashed arrows. Moreover, this figure also indicates the data tables effected by process models No. 2 and No.3 of the present invention.

Fig. 3 is another high level block diagram of the present invention during activation of the preprocessor and decomposer 54 wherein the solid arrows are illustrative of the data flows that occur during the activation of the preprocessor and decomposer 54. Moreover, the tables within boxes represent tables having a process model No. I representation, and the tables having account balancing control fields include the identifier, "CNTLS."

Figs.4-A through 4-E illustrate the steps of a flowchart for initializing the database tables of the present invention for a new business enterprise licensee that is to have its financial transactions subsequently processed by the present invention.

Fig.5 is a block diagram illustrating process model No. I of the present invention. Fig.6 is a high level flowchart of the steps of an embodiment of the transaction processing controller 52 of Fig.2A.

Figs.7-A through 7-D show the high level steps performed by an embodiment of the preprocessor and decomposer

54 of Fig.2A.

Figs.8-A and 8-B show the steps of a flowchart for obtaining indexes or pointers to particular rows of a general ledger table wherein the rows are used in processing a transaction. Figs.9-A and 9-B show the steps for a flowchart of an embodiment of the subtransaction processing module 64 (Fig.

2A).

Fig. 10 is an embodiment of a flowchart of the steps performed for processing income cash transactions by the present invention.

Fig. 11 is an embodiment of a flowchart of the steps performed for processing principal cash transactions by the present invention.

Fig.12 is an embodiment of a flowchart of the steps performed for processing invested income transactions by the present invention.

Fig. 13 is an embodiment of a flowchart of the steps performed for processing invested principal transactions by the present invention. Fig. 14 is an embodiment of a flowchart of the steps for performing custom accounting such as income expenses, and cash flow for a business enterprise. Fig.15 is an embodiment of a flowchart of the steps for maintaining a business enterprise's balance sheet related to buys and sells of financial entities or instruments.

DETAILED DESCRIPTION OF A PREFERRED EMBODIMENT OF THE INVENTION

Figure I shows a high level conceptual block diagram of a transaction processing system 50 according to the present invention. In particular, the present invention is conceptualized in the present figure as including five functional components, these being: (a) transaction processing controller 52 for: (i) receiving transactions 58 from business enterprises, (ii) controlling the processing of such transactions, including the scheduling of subtransactions to be performed, and (iii) writing of transaction details to, for example, a transaction journal file or table;

(b) a transaction preprocessor and decomposer 54 for initially receiving a transaction 58 from any one of a plurality of business enterprises as shown, wherein the preprocessor and decomposer 54 decomposes transactions into subtransactions; (c) a subtransaction processing module 64 for performing the instructions for each subtransaction determined by the transaction preprocessor and decomposer 54. In particular, the subtransaction processing module 64 utilizes a collection of subtransaction programmatic data descriptions 66 that can be independently scheduled and performed for processing each transaction 58 provided to the transaction processing system 50;

(d) a subtransaction scheduler 62 for scheduling the execution of each subtransaction output by the preprocessor and decomposer 54;

(e) a collection of databases 70 containing financial information for each of the one or more business enterprises. Note that the term "database" in the present context includes both the data therein as well as database management functional elements and data structure definitions.

Another illustration of the present invention is provided in Figure 2. This figure is a block diagram providing both the processing components of Figure I , and additionally, greater detail is provided of the tables or files within the databases

70. However, to simplify the discussion hereinafter, the database terminology used will be that of a relational database. Accordingly, files may also be equivalently referred to as tables, records may also equivalently be referred to as rows, and record fields may also be equivalently referred to as columns. Thus, all the data storage symbols having the collective label of 70 are provided within the like numbered databases of Figure I. It is worth noting, however, that in one embodiment of the present invention, the data tables for distinct business enterprises may be provided in the same collection of tables such as those represented in Figure 2. That is, it is an aspect of the present invention that the accounting and transaction processing of the present invention can use the same plurality of financial data tables for business enterprises having substantially different financial transactions and accounting categories. Thus, although Figure I illustrates the databases 70 as being distinct for each business enterprise, many of these databases (if not most) may be combined into a single database having a plurality of data tables such as those labeled collectively "70" in Figure 2, these tables being discussed in detail hereinafter. Referring still to Figure 2, a high level view of the processing performed when processing a transaction 58 is provided. In particular, the transaction processing controller 54 receives an input transaction 58 and invokes the preprocessor and decomposer 54. The preprocessor and decomposer 54 subsequently performs, for each transaction 58, the following functions:

(a) determines, using input from the business enterprise databases 70, whether all necessary data for performing the transaction is available and otherwise rejects the transaction without performing any portion thereof. In particular, the transaction preprocessor and decomposer 54 determines that all data tables to be accessed are available;

(b) retrieves the data needed to perform the transaction;

(c) checks to determine that the transaction operations) requested is available, and that the transaction is legitimate to be performed on the data for the input transaction 58;

(d) retrieves the subtransaction data descriptors for decomposing the input transaction 58 into subtransactions.

Accordingly, the preprocessor and decomposer 54 retrieves into the working storage 72 (shown in Fig.3) of a host computer (not shown), upon which the transaction processing system 50 is operating, substantially all data and table rows that are necessary to process the transaction 58. Additionally, note that as one skilled in the art will understand, if some portion of the required data to process the transaction is unavailable, then the preprocessor and decomposer 54 terminates processing and subsequently writes appropriate error messages and/or details of the transaction into the reject table 74 (Fig.2).

Assuming that the preprocessor and decomposer 54 successfully performs the gathering of information for the decomposing of the transaction into subtransactions appropriately, then control is returned to the transaction processing controller 52, wherein this controller then writes the details of the transaction to the transaction journal 78 along with identification data uniquely identifying the transaction (e.g., a transaction sequence number and/or time and date stamp). Following this, the transaction processing controller 52 invokes the subtransaction scheduler 62 for scheduling the performance of each subtransaction by an invocation of the subtransaction processing module 64. Note that it is an important aspect of the present invention that since the subtransactions can be processed independently of one another for a given transaction, instantiations of the subtransaction processing module 64 can be executed in substantially any desired order. In particular, such instantiations of the subtransaction processing module 64 can be performed concurrently, thus providing a substantial increase in transaction processing efficiency when such concurrency is provided on a computer having a plurality of processors.

Given that a subtransaction is performed successfully by the subtransaction processing module 64, various accounting tables within the transaction processing system 50 are updated. In general, each subtransaction conceptually indicates a single operation of either plus or minus that is to be performed with two operands also indicated in the subtransaction. That is, the first operand indicates the data to be added or subtracted from a partkular field or column of a table row identified by the second operand. Additionally, each subtransaction updates other tables within the transaction processing system 50 automatically in order to provide consistency among the data tables so that: (a) substantially on-line account balancing capabilities can be performed, and (b) full auditability of the records of the business enterprise providing the transaction can be facilitated by retaining history records of table updates, as will be discussed with reference to "master table transaction cluster processing" described hereinbelow. Accordingly, each subtransaction processed by an instantiation of the subtransaction processing module 64 may update a plurality of the data tables contained in the collectively labeled database 70. Note that for one skilled in the art of transaction data processing and accounting, the names provided to the tables are indicative of their information content and structure. However, for clarity, substantially all of the tables for the present invention will be discussed in detail and/or illustrated hereinbelow.

The subtransaction processing module 64 processes subtransactions derived from three general categories of transactions that may be input to the present invention. That is, there may be input transactions for each of the following types of financial transactions (I.I) through (13) hereinbelow. (1.1) Transactions related to exchanges of funds such as cash debits and credits for accounts of a partkular business enterprise are provided. At a high level, the tables related to this functionality include the account master table 84 (Fig.2), the general ledger table 88, and the entity attribute master table 92.

(I J) Transactions related to additional or customized accounting for clients having accounts in the account master table 84 are provided. For example, in addition to providing the functionality of the transactions described in (I.I) immediately above, a customer income statement (income/expense) table 96 may be provided with client account and transaction information related to income and expenses for tax purposes. Additionally, a customer cash flow (receipts/disbursements) table 100 is also provided for recording any account transaction information related to receipts and disbursements in client accounts. Further, a customer performance measurement table 104 is also provided for retaining client account performance information related to the performance of client portfolios in comparison to investment indexes such as the Dow Jones Industrial Average, the S&P 500, etc. Note that these tables will be discussed and/or illustrated hereinbelow.

(13) When transactions are additionally related to financial instruments other than cash, debits and credits, such as portfolio management wherein there is buying and selling of equities, income derived from equities, and trade settlements related thereto. Further, note that these additional capabilities also provide the same degree of flexibility, adaptability and simplicity as provided in relation to the transaction processing capabilities discussed in (I.I) and (1.2) immediately above. That is, financial equity transactions of various types and for various business enterprises may be easily modified and/or added or removed from the transaction processing system 50 of the present invention, since these transactions are also described by transaction data descriptors consisting of a collection of subtransactions that are capable of being performed in substantially any order that is determined by the subtransaction scheduler 62.

Accordingly, in providing the functionality for the transactions related to portfolio management, the preprocessor and decomposer 54, upon being invoked by the transaction processing controller 52, also retrieves into working storage (as shown in Fig. 2) the necessary data for processing such portfolio maintenance transactions, this data including a subtransaction decomposition for the transaction. Subsequently, as discussed hereinabove, the subtransaction scheduler 62 invokes an instance of the subtransaction processing module 64. However, in addition to updating any appropriate rows of the tables 84, 88, 92, 96, 100 and 104, the subtransaction processing module 64 invokes a portfolio adjuster module 110 for capturing and/or updating detailed data of portfolio transactions that are not otherwise effectively captured for proper accounting and auditing. In particular, for a given subtransaction, the portfolio adjuster 110 invokes one of the following modules (2.1) through (2.4) hereinbelow.

(2.1) Original add module 114 for processing a subtransaction related to the addition of further financial instruments to a portfolio such as occurs when securities are bought and must be added to a given account

(2.2) A reverse of add module 118 for reversing an addition of financial enterprises to a partkular account portfolio. Note that this module is typically activated when financial enterprises are inadvertently added to an incorrect portfolio account.

(23) An original sell module 122 for processing subtransactions related to selling financial enterprises within a given account portfolio.

(2.4) A reversal of original sell module 126 for reversing the affects of an inadvertent sell of financial enterprises within an account portfolio.

These four modules 114-126 update the tables labeled collectively as 70B. In partkular, the processing performed herein and the tables updated herein are described below.

Major Programs and Functionality Major Programs

The N gine transaction processing system contains four major programs. These are:

(1) Transaction Processing controller 52

(2) Transaction Preprocessor and Decomposer 54

(3) Subtransaction Processing module 64 (4) Subtransaction Scheduler 62 Program Functionality

The purpose of the Transaction Processing controller 52

(a) test for incoming transactions and once detected

(b) execute the Transaction Preprocessor and Decomposer 54 and then (c) execute the Subtransaction Processing module 64 for each transaction.

The purpose of the Transaction Preprocessor and Decomposer 54 is to verify

(a) that all information in the transaction is accurate

(b) that all files and controls are available to properly process the transaction (c) that the specific subtransaction processing instructions are loaded into working storage.

The purpose of the Subtransaction Processing module 64 is to

(a) execute all of the subtransactions that have been previously defined for a transaction

(b) create auditability for every transaction.

The purpose of the Subtransaction Scheduler 62 is to

(a) allocate a specific task to a specific processor

(b) return processing to the Transaction Processing controller 52.

The present invention may be described as "Table-Driven Transaction Processing". That is, the present invention permits the processing of virtually any type of user-definable transaction by defining the processing for such transactions as data descriptors that are interpreted in real time and dynamically as needed for processing corresponding transactions.

Accordingly, the transaction data descriptors are denoted as "driving data" and are defined by the transaction processing master table and the transaction master table. That is, the transaction master table provides a first initial collection of data for identifying each transaction and the transaction processing table provides the remainder of the data including the subtransaction decompositions. Accordingly, each transaction processed updates an appropriate set of user-definable tables (known as the "driven" data) for completing the processing of the transaction. Since both the "driving" and the "driven" information is expressed as data rather that actual code, the entire functionality of the system can be changed in a straightforward manner.

In the description hereinbelow, the functional components of the present invention are also identified by other naming conventions from the description above. Accordingly, the following table shows the pairing of the functional component identifications above with those also used below:

N_gine System Design Rules The Magk Number in Software Design is I. That is, store data once, program data once, process data once.

Design a total system with the fewest number of processing models. For example, One model for processing all adds (inserts), changes (updates), and deletes (deletes) for all Master (or Reference) Files (or tables).

One model for processing all of simple transactions (such as debits and credits), including original and reversing entries.

One model for processing all complex transactions (such as buys and sells), including original and reversing entries.

One model for processing all adds (inserts), changes (updates), and deletes (deletes) for all Detail Record (or "driven") Files (or tables).

C. Use the first and last models to process all files (or tables) in the entire system. D. Include audit controls for every table in the system from the very outset of design. E. For reasons of productivity assessment, include Production Statistics for every job.

TUTE E » Namely,

Begin Time

Number of Transactions Number of Acceptances Number of Rejects

End Time. These variables represent the only true means of measuring actual productivity. F. For reasons of auditability, never overwrite any original information. Move all original information from data entry (cradle) to data warehouse (grave) without any changes. G. For reasons of reliability and profitability, system designs shoukl focus on a "large number of small programs" rather than a "small number of large programs". The result is not only ease of maintenance but also the ability to spread the small programs across a number of simultaneous processors.

H . For reasons of manageability, all system designs should embrace one integrated enterprise-wide standard naming convention for all files (tables), records (rows), and fields (columns). I. For reasons of portability, use the fewest number of language commands to code the system. Avoid vendor and/or language extensions.

J. For reasons of flexibility, never hard code what can be table-driven.

N_gine Design Concepts A. Only 4 Processing Models for Financial Services and Telecommunications Applications

1. Schema

2. Units, Debit /Credit

3. Assets / Liabilities

4. File Maintenance Routine B. Table-Driven Transaction Processing for maximum flexibility

1. Number of Transactions

2. Name of Each Transaction and Unique Details

3. Processing Algorithms (at least I , up to 20 depending upon complexity)

4. Each algorithm has 3 components a. Plus (P) or Minus (M) b. Operand I c. Operand 2 C. 100% Auditability For Every Transaction by creating a Detail Record containing all relevant data and hash totals of three relevant fields in at least 3 other tables.

D. The 3 relevant fields for calculating all hash totals are: Cash Units Cost Basis

E. Basic Relational Database Management System Processing Concepts Commit /Rollback Row Level Locking Indexing, ROWID Stored Procedures Shared Memory

F. Some Financial Services Accounting Systems are not permitted to commingle funds. That is, separate accounting for both income and principal must be provided. Therefore, each account master must have a designated "income posting code" to define the proper processing. Such a code might be: (I) Income Only, (P) Principal Only, (B) Both Income and Principal.

N_gine's Basic Tables

Licensee Profile (The Licensee "Reference" or "Master" Tables)

LM The License Master table contains the necessary information to process any type of licensee using either single or multiprocessing computers. LU The Licensee User Master identifies different users for the disparate systems that may be processed simultaneously. LT The Licensee Account Type table contains the necessary information to process any type of account be it for a pension trust account, a communications account, or a corporate subsidiary. LD The Licensee Default Definition table the default definitions for cash, units, and cost basis controls for total system control. LL The Licensee General Ledger Definition is a list of all of the acceptable entries for the General Ledger. That is, it provides a framework for processing any type of accounting controls for any set of account types. LS The Licensee Diversification Scheme contains a three level classification scheme for reporting an decision-making purposes for any set of assets and liabilities. LP The Performance Measurement Group Master contains a three level classification scheme for measuring the performance of different investment groups. LN The Licensee Summary Name Master contains a list of the entries on any type of Income Statement and Cash Flow

Statement. LW The Licensee Wholesaler Master contains name, address, sales volumes, etc. wholesalers of communications services.

LR The Licensee Reseller Master contains name, address, sales volumes, etc. for resellers of communications services.

Account Profile (The Customer "Reference" Tables)

AO The Account Objectives Table contains the different types of account objectives, such as income, growth, capital preservation, etc.

AL The Account Jurisdiction contains the different types of legal relationships, such as broker, agent, trustee, advisor, etc. AJ The Account Jurisdiction contains the different types of legal jurisdiction, such as federal law, state law, foreign law, etc. AR The Account Representatives Table houses the different representatives, their names and communication addresses.

AN The Account Registration Names is a list of legal names used in security settlement. AM The Account Master table provides all of the necessary information to process any type of account by linking the Account Objective, Account jurisdiction, Legal Capacity, Profit Center, Account Representative, and Registration tables plus other relevant data for reporting content and reporting cycles. AC The Account Communications Links links the Account Number for Financial Services to the account numbers for communications services so that all information can be contained in one reporting scheme.

Transaction Profile (The "Driving" Tables)

TM The Transaction Master table provides all of the information to process any type of transaction, excepting the specific processing algorithms.

TP The Transaction Processing table provides all of the specific processing algorithms for any type of transaction master. The Transaction Master and Transaction Processing tables provide all of the necessary information to process any type of transaction. TR The Transactions - Recurring Table (TR) contains the necessary information for automatically processing any type of transaction on a recurring basis. Entity Profile (The Entity "Reference" Tables)

EM The Entity Master table provides all of the necessary information to process any type of financial entity.

EA The Entity Attribute table joins all relevant diversification (known as type, group, and class), general ledger (known as accounting control numbers), and performance group (known as type, group, and class) data into one table for only one access seek. ET The Entity Transaction table links specific transactions to specific entities, such as BG (Buy Government) for a US

Treasury Note, BF (Buy Tax-Free) for a tax-free bond, BE (Buy Equity) for common stocks, etc. Note: It is the correct assignment of such transactions to such entities that permits the proper accumulation of data for income tax purposes.

Licensee Status

SG The System General Ledger contains all of the information to process any type of institutional accounting control.

SJ The System Transaction Journal Table contains all of the transactions and all of the details for each transaction for a specific accounting period. ST The System Trade Settlement Table contains all of the automatically generated offset transactions for Buys and Sells

SS The System Summary Table contains a record for each execution of the system with the Begin Time, End Time,

Number of Total Records Read, Number of Accepts, Number of Rejects, etc. SR The System Reject Table contains a list of all transactions rejected for whatever reason. SC The System Transaction Count Table contains the number of each type of transaction processed on any given transaction.

Customer Status (The "Driven" Tables)

CS The Customer Income Statement contains all revenues, expenses, and profits or losses for all customer accounts.

CF The Customer Cash Flow Statement contains all receipts and disbursements for all customer accounts. CB The Customer Balance Sheet table contains all assets and liabilities for all customer accounts.

CG The Customer Capital Gains table contains all of the realized capital gain details for all customer accounts.

Cl The Pending Income table contains all of the pending income, such as interest or dividends, for all accounts.

CA The Pending Capital Adjustments table contains all of the pending capital adjustments, such as stock splits, stock dividends, mergers, acquisitions, etc., for all accounts. CP The Performance Measurement contains all of the periodk performance records for all customer accounts. The Control Tables (The "System Balance" Tables)

Since every transaction is recorded in a detail record plus hashed to three other control tables, the control values of cash, units, and cost basis are added to like values in the following control tables:

Account Master, System General Ledger, and Entity Attribute tables. For other reports such as the Income Statement and the Cash Flow Statements, the Performance Measurement table is used as a control table instead of the General Ledger.

The present invention includes four computational processing models (process models I through 4) for processing financial transactions and assuring full auditability and traceability.

The purpose of Process Model I (Fig.5) is to create a single methodology for capturing, maintaining, and archiving the non-financial transaction data including a master table (reference table, or schema ) data for 100% auditability within a single software system. This model provides:

•A current database 300 (Fig.5)(for additions, negations and corrections) and an archive database 304(Read Only)

•Eight tables (i.e. tables 312, 316, 320, 324, 328, 332, 336 and 340, of Fig.5)

•Number of Modifications • 12 Control Fields per master table

•A sequence number generator

•A process flow methodology for add, change, and delete of data table rows. The operation of Process Model I is as follows:

1 ) Normal U pdating to current database 300 Write to Write to Move Master Add to Change Delete

Reject A∞ept to History Mast-sr Master Mast-sr

Add

IF Idisntifier Found X

IF Ixtentifier Not Found X X Change

IF Identifier Not Found X

IF Identifier Found X X X

Delete

IF Identifier Not Found X IF Identifier Found X X X

2) Periodic updating to the archive database 304 at the end of a pre-determined time period. That is,

(a) archive snapshots of the archive master 312 in the current database 300 to the master in archive database 304;

(b) archive the archive history 332 in the current database 300 to the master history 340 in the archive database 304;

(c) purge the history table 332 in the current database 304. The purpose of Process Model 2 (Figs.2A, 2B) is to create a single methodology for: capturing, maintaining, and archiving the financial transaction data including: units, and debit/credits for one or more disparate financial applications with 100% auditability, wherein the processing is performed by: (a) computing configurations containing any number of simultaneous processors, (b) decomposing each input financial transaction into separate and independent subcomponents, (c) allocating the subcomponents across any number of multiple processors.

The methodology of process model 2 utilizes a data-driven transaction processing strategy, wherein the manner in which a transaction is processed is determined by retrieving appropriate control data for processing a given input transaction. Thus, the present model provides the ability: (a) to process like systems (such as financial servkes systems) with different transaction definitions and accounting requirements (such as commercial banking, broker/dealers, mutual funds, insurance systems) and different debits and credits and/or (b) unlike systems (such as telecommunications systems) with disparate definitions (such as landline, wireless, satellite, cable systems) within the present invention at the same time.

The purpose of Process Model 3 (Figs.2A, 2B) is to create a single methodology for: capturing, maintaining, and archiving the financial transaction data including: units, debits/credits, financial instruments for one or more disparate financial applications with 100% auditability within a single software system on computing configurations containing any number of simultaneous processors, decomposing each disparate financial transaction into separate and independent subcomponents, allocating the subcomponents across any number of simultaneous processors, and processing the data with

100% auditability. The methodology of Model 3 provides:

• "Detail Record Maintenance", that is, the ability to process transactions for similar business enterprises (such as portfolio maiHgement systems) relating to various financial instruments (such as disparate assets and liabilities) and/or transactions for dissimilar business enterprises (such as portfolio management systems, paying agencies, stock transfer systems) with disparate languages (such as English, Spanish, French, or German) and disparate definitions (such as management philosophy, accounting, and operating nomenclature) and unlike financial instruments (such as assets and liabilities) within the same software at the same time.

The ability to decompose, allocate, process, and audit each financial instrument transactions with 100% auditability. • The current databases 300 (for additions, negations and corrections) and the archive databases 304(read only);

Sixteen data tables (some of whkh are shown in Figs.2A-2B) plus a sequence generator; 12 control fields appended to the master tables for tracing master table changes; One transaction three hash totals (mostly using AM, EA, and PM tables); 4 currency fields; • Sequence number generation;

Reversing/reversed by detail; Processing flow for additions, negations, and corrections. The purpose of Process Model 4 is to create a single methodology for performing file maintenance including: creating a record (row) containing the initial data in a file (table) or modifying the initial data within an existing record (row) within a file (table) or deleting a current record (row) from a file (table)in any software application on computing configurations using simultaneous processors. Where the term, "Details", hereinbelow represents the identity of the specific financial transaction, the methodology of the process model 4 is provided by programs such as the following:

BEGIN

W Trxn is "ADD" th-sn

I* Test for Duplicate Add */ SELECT One or More Values from the Desired File (Table) into Working Storage

IF Error thisn

/* Add New Record */

INSERT INTO Reject Report IF Error th-sn Message "INSERT Reject ADD", Details

Goto Write Reject Table ENDff ELSIF

I* Increment Existing Record */ Increment One or More Data Values

UPDATE SET, Details IF Error then

Message "UPDATE Error ADD", Details Goto Write Reject Table ENDff

ENDff

ELSIF Trxn is "SUBTRACT" then

/* Test for Valid Record */ SELECT One or More Value(s) from Existing

IF Error then

Message "SELECT Error SUBTRACT", Details Goto Write Reject Table ENDff /* Test for Valid Amounts */

IF One or More Amounts > One or More Values from Existing Record then INSERT INTO Reject Report IF Error then

Message "INSERT Reject SUBTRACT", Details Goto Write Reject Table

ENDff /* Delete Existing Record */

ELSIF One or More Amounts = One or More Values from Existing Record AND Special Deletion Criteria = TRUE then DELETE Record

IF Error th-sn

Message "DELETE Error", Details Goto Write Reject Table ENDff ELSE

I* D-screment Existing Rerord */

Decr-sment One or More Values UPDATE SET, Details IF Error then

Message "UPDATE Error SUBTRACT", Details

Goto Write Reject Table ENDff ENDff

ELSE

/* Invalid ADD or SUBTRACT Code */

INSERT INTO Reject Report IF Error then Message "INSERT Reject AORS", Details

Goto Write Reject Table ENDff ENDff Goto EOJ «Write Reject Report»

ADD to Reject Table IF Error then

Message "INSERT Reject Table Error", Details STOP ENDff

«EOJ»

Null END Accordingly, the methodology of process model 4 defines:

(a) A current database (for additions, negations and corrections) and archive database (Read Only)

(b) ADD or SUBTRACT;

(c) Initial tests for values;

(d) Special deletion criteria; (e) Tests for action;

INSERT or UPDATE; DELETE or UPDATE; INSERT INTO Reject Tables; Processing Model I: Processing model I is a method for processing changes to files (or tables) denoted as master or reference tables

(files) wherein these tables retain fundamental information that is not derivable from other tables. In partkular, processing model I processes changes to master tables in an automated manner without losing historical financial information. Accordingly, 100% auditability of all data changes is able to be achieved.

The method of achieving this goal uses an architecture denoted as "Master Transaction Cluster Processing" (MTCP). MTCP is based on the premise of creating a logical flow of all original information from data capture (data entry) to permanent data repository (data warehouse) by replacing single master files (or tables) with a cluster of files (or tables). Therefore, MTCP addresses the complete life cycle of all information relevant to organizational decision-making. MTCP is targeted for use in the automatk generation of program code for multiple large-scale real-time transaction processing applications (such as securities trading, telecommunications billing, and work management) on multi-processing computers (using 4, 8, 16, 32 processors), where control is not only an increasing complex issue but an absolute necessity for future competition.

The circumstances leading to the invention of Master Transaction Cluster Processing are: a) Prior art financial transaction software architecture lacks the ability to identify transactions by table, transaction date, transaction number, and the person authorizing the transaction. b) Prior art financial transaction systems typically use only one table to contain all Master Information (i.e., non-derivable information) and the data in this table is overwritten, thereby losing historical information. Cases in point would be a record of all of the past mailing addresses or processing instructions for a specific customer. c) Without 100% retention of an organization's vital information, management has no idea of the accuracy of the information being used for decision-making purposes. d) The Year 2000 problem, know as Y2K, is proving that past software applications designs have reached technological limits and current maintenance costs are inordinately expensive. e) Competitive pressures are mounting for higher quality software with lower software development and maintenance costs. Totally new architectures for applications software is in great demand. f) The ComputerWorld article, "Information: America's Favorite Investment," by Paul Strassman, ComputerWorld Magazine, August 5, 1996, states that over 1100 companies are spending more on automation annually than the net worths of their respective companies. g) The Standish Report as described in Development Patterns, InfoWorld Magazine, Feb.3, 1997, p.56, states that the success rate of Business Process Reengineering has increased from 16% in 1994 to only

27% in 1996. Note, in the book "Oracle Design", Ensor & Stevenson, O'Reilly Press, it is a recommended practice to compromise data retention rather than achieve 100% auditability. Today's hardware costs suggest otherwise. The advantages of the present invention over the approaches discussed above are: • to provide 100% auditability which offers business management the capability to exercise its fiduciary responsibility to its stockholders and Board of Directors,

• to capture, maintain, and ensure the integrity of all vital information for business enterprise decision-making purposes, and

• to preserve such information consistent with business enterprise-defined data retention cycles. Additionally, the present invention allows accountants to certify in business enterprise annual reports that all vital corporate data is being properly preserved. A detailed description of Master Transaction Cluster Processing corresponding to model I (the first computational model of the present invention) is as follows.

MTCP Overview Master Transaction Clustering, or MTCP, performs the following tasks: a) assigns a unique identifier based on (i) master table identification, (ii) transaction date, (iii) transaction number, and (ιv) authorized user, to each transaction that causes a change in the state of a partkular record of a master table. That is, if one or more data elements in the record change, then the previous record is written to history, and a new status is assigned to an identifier field used for tracking such changes; b) creates a logical flow of data as it is originally entered from its inception (data entry) to its repository (data warehouse). The unique architecture of MTCP replaces the Master File (or Table) within prior art systems with a cluster of Master Files (or Tables), known as a "Master Transaction Cluster". This cluster is suitable for multiprocessing (or the use of simultaneous processors within a single computer to complete a common job). Hence, MTCP addresses 100% auditability via maintaining the total life cycle of information. Aged information may be deleted from the appropriate tables consistent with user-defined data retention policies; c) offers a standard for processing all Master Tables within a total application; d) provides a test bed for separately testing each Master Table Cluster under development and all Master Table Clusters in concert; e) permits management to report that it is successfully capturing, maintaining, and preserving all critical information for decision-making purposes.

MTCP Scope

Master Transaction Cluster Processing utilizes the following (Fig.5): a) two databases (i.e., the current data base 300 and the archive data base 304), b) sequencing generator 308 having: (i) two external sequence generators; (ii) two internal counters, c) eight tables (denoted master table 312, input table 316, summary table 320, reject table 324, accept table 328, history table 332, master archive table 336 and master history table 340), and d) twelve additional fields for every row in the master table 312. MTCP Independence

Master Transaction Cluster Processing of Model I is independent of any: a) application - such as accounts receivable, customer billing, etc. b) industry - such as financial servkes, telecommunication, or work management, c) hardware manufacturer - such as Compaq, Digital, HP, IBM, NCR, Unisys, d) operating system - such as MS-DOS, UN IX, OpenVMS, MVS, etc. e) network - such as Novell, Ethernet, etc. f) relational database management system - such as Oracle, Sybase, Microsoft SQL Server, Informix, etc., and g) computer language - such as SQL, COBOL, FORTRAN, PL/I , Java, etc.

MTCP Architecture

The Master Transaction Cluster Processing (MTCP) architecture can be used for any application in any industry using any computer language. Within the typical stnictured processing scheme of input and process, the Master Transaction Cluster Processing focuses solely on the process function. Thus, the method permits users to define input screens and defined output reports.

MTCP Databases

Unlike prior art software systems which contain only one table for each set of primary records, Master Transaction

Cluster Processing uses eight related tables, or a cluster of tables, to track all information on a cradle to grave basis. The cradle being its point in inception (or data entry), and the grave being its permanent repository (or data warehouse).

Consequently, the "Master Transaction Cluster" spans two different databases: one denoted the Current database 300 containing all relevant data for the current processing period and a second denoted the Archive database 304 containing all relevant data for all previous processing periods. The Current database 300 represents the area of high inquiry, and the Archive database 304 represents the area of low inquiry. Consequently, the Current database 300 is normally placed on high-speed internal disk drive and the Archive database 304 is normally placed on less expensive lower-speed CD-ROMs. Note that trailing information in the Archive database 304 may be destroyed consistent with defined data retention policies, statute of limitations, etc.

MTCP Tables The six tables in the Current database 300 are the a.) Master Table 312(H) that will contain all records to be maintained, b.) Input Table 316 (I) that will contain all records prior to updating. c.) Reject Table 324 (R) that will contain all records rejected during processing, d.) Accept Table 328 (A) that will contain all records accepted during processing, e.) History Table 332 (H) that contain a complete snapshot of all records prior to updating, f.) Summary Table 320 (S) that contains the results of a specific processing operation. and the two tables in the Archive database 304 are the: g.) Master Archive Table 336 that contains snapshots of the master table 312 at the end of each processing period, h.) Master History Table 340 that contains a history of the master table 312 changes during a current processing period. Note that the Master Table (M), Input Table (I), Reject Table (R), the Accept Table (A), the History Table (H) in the same "Master Transaction Cluster" share the same number and order of data elements consisting of alphabetic, numeric, and date items. Alternatively, the Summary Table (S) contains the start time, end time, number of accepts, and number of rejects for each time a series of master table 312 modifications are provided.

MTCP Generator and Counters

The Generators 308 include two different external counters and two internal counters used in effecting 100% auditability. The two external counters are the Accept Sequence Number Generator and the Reject Sequence Number Generator. The two internal counters are the Total Records Read Counter and the Number of Modifications Counter. All are used only in the Current database 300, as the Archive database 304 is read-only in nature. Regarding the external counters, the Accept Sequence Number Generator included in the Current database 300 automatically generates sequential numbers for the processing period (daily, weekly, monthly, etc.) starting with the number I, and increments by I, so that every transaction processed against the preceding (old) master table 312 will receive a specific transaction number, and accordingly, each transaction processed will be uniquely ^'identifiable based on master table identity, transaction date, transaction number, and authorized user. Note that the transaction date is read off the internal system clock. The Reject Sequence Number Generator counts the number of rejects for the specific processing period. Its function is similar to the Accept Sequence Number Generator. Both the Accept Sequence Number Counter and the Reject Sequence Number Counter are "processing period" specific. That is, both are cleared to zero at, e.g., midnight on the end of the processing period so that each processing period may be separately identified and audited.

Regarding the internal counters, the Total Records Read Counter counts the number of transactions read during a specific processing performance. Since the Total Records Read Counter is "job execution" dependent, this counter is cleared to zero at the outset of every processing program execution. The Number of Modifications Counter counts the number of times a specific record has been changed. As this counter is "record" dependent, this counter is never cleared to zero, This specific counter should identify the number of individual records that may be retrieved, viewed, and verified from all of the tables in the specific Master Transaction Cluster to prove its auditability.

MTCP Archive Database 304 The Archive database 304 is read only. Within the Archive database 304, information contained in the Master

Archive Table 336 represents a snapshot of information in the Master Table in the Current database 300 at a partkular point in time such as the end of a month, quarter, or year. And, information in the History Archive Table 336 contains all of the transactions that have occurred from the beginning of the most recent processing period until the partkular point in time, be it month, quarter, or year. For example, the Master Archive Table 336 contains the status of the Master Table 312 at the end of the first quarter, and the History Archive 340 contains all of the transaction modifications occurring since the end of the last quarter. In this fashion, any status of any Master Table 312 can be recreated for any point in time (say, month ends) by simply processing all transactions in the History Archive 340 for the desired period against the previous Master Archive Table 336, or the beginning of the period.

MTCP SOL Script Library Implications

To achieve 100% auditability of a complete system, every master file (or table in relational database management systems has a Master Transaction Cluster. Therefore, a total system containing 15 tables would require 15 x 8 or 120 tables to achieve full 100% auditability. Since each table will require at least 4 SQL scripts to (I) Create Table, (2) Select data from the table, (3) Delete data from the table, and (4) Drop the Table in the event of redefinition, the number of SQL scripts is 15 x 8 x 4, or 960 SQL Scripts. Then, each Master Transaction Cluster will require at least a Processing Program plus a Review,

Reset, and Retest, or at least four more programs for each cluster, or 4 x 15, or 60, more SQL Scripts. All of the SQL scripts would be stored in one SQL Script Library on the computer for future reference and ease of maintenance.

MTCP Multi-processing The multi-processing of the Master Transaction Cluster occurs in the following manner

For additions (or Insertions in SQL) of data

The Insertions to the Master Table 3l2and Insertions to the Accept Table 328 may be processed simultaneously. For changes (or Updates in SQL) of data The Update of the Master Table 3l2and the Insert to the Accept Table 328 may be processed simultaneously after the original record from the Master Table 312 has been copied to the History Table 332. For deletes (or Deletes in SQL) of data

The Deletion from the Master Table 312 and the Insertion to the Accept Table 328 may be processed simultaneously after the current record in the Master Table 312 has been updated for the transaction identifier and then copied to the History Table 332.

MTCP Creation

Before processing any Master Transaction Cluster, the necessary databases and files (or tables) must be created. For each business enterprise utilizing the present invention, these databases and files are created only once in the following manner: (Begin Program)

Create "Current" database Create "Archive" database in the "Current" database

Create Master Table Create Input Table

Create Reject Table Create Accept Table

Create Second Accept Table (on separate disk unit, if desired) Create History Table Create Summary Table

Create Sequence Number for Accepts Create Sequence Number for Rejects in the "Archive" database

Create Master Archive Create History Archive

(End of Program)

MTCP Processing

Processing of the "Master Transaction Cluster" then occurs in the following manner. Step I: All required information for processing a transaction is first captured on an Input Form.

Step 2: Once this information is edited by, e.g., an operator, an Enter Key can be pressed by an operator to write this information to the Input Table 316 for partkular master transaction clusters. Step 3: For each input table 316, a polling program notes that the Input Table is not empty and has a transaction action to be processed whereupon the action is processed by a process (denoted "process I" in Fig. Ml).

Step 4: The transaction processing program determines the type of file maintenance to perform; basically,

(I) add a record (entitled Insert a Row in SQL), (2) change a record (entitled U pdate a Row in SQL), and

(3) delete a record (entitled Delete a Row in SQL), which in turn determines the multi-processing potential as described above in the MTCP Multi-processing.

The normal daily processing flow to achieve 100% auditability in either real-time or batch mode is as follows:

(Begin Program) Read System Clock to Store Begin Time

(Read Next Transaction) If Last Transaction

Read System Clock to Store End Time

Write End Time, Begin Time, Number of Accepts, Number of Rejects, .and Total Records Read to Summary Table

Goto End of Program Increment Total Records Read by 1 (Add a New Record) If tr.ansaction is "Add" then If record exists then

Process Addition Error Goto Write Reject Table

********************************************************

* Select System Clock Date into Insert - Transaction Date * * Increment Sequence Number into Insert - Transaction Number *

* Select User Name into Insert - Transaction User *

* Select Zero into Update - Transaction Number *

* Select Zero into Delete - Transaction Number *

****************************************** Insert to Master Table

Goto Write Accept Table

(Change an Existing Record) If transaction is "Change" then

If record does not exist then Process Change Error

Goto Write Reject Table

*********************************************************

* (Master Snapshot) *

* Move Master Table Record to History Table * *********************************************************

* Select System Clock Date into Update - Transaction Date *

* Increment Sequence Number into Update - Transaction Number *

* Select User Name into Update - Transaction User *

* Select Zero into Delete - Transaction Number * * Increment Master Table Number of Modifications by 1 *

********************************************************* Update Master Table with New Data Goto Write Accept Table

(Delete an Existing Record) 5 If transaction is "Delete" then

If record does not exist then Process Drop Error

Goto Write Reject Table

*********************************************************

10 * Select System Clock Date into Delete - Transaction Date *

* Increment Sequence Number into Delete - Transaction Number *

* Select User Name into Delete - Transaction User *

*********************************************************

* Update Master Table Record for Tran Date/Tran Num/User * i c *********************************************************

* (Master Snapshot) *

* Move Master Table Record to History Table *

*********************************************************

Delete Master Table Record From Master Table 0 (Write MULTI-PROCESSED Accept Table)

****************************************

* Move "Current" into Archive - Status *

* Move "System Date" into Archive - Date *

**************************************** 5 Increment Accept Counter

Insert to Accept Table

Insert Second Accept Table (on a separate disk drive, if desired) Goto Loop to Next Transaction (Write Reject Table) 0 Increment Reject Counter

Insert to Reject Table (Loop to Next Transaction)

Goto Read Next Transaction (End of Program) 5 End

Note: The specific multiprocessing of "Write Multiprocessed Accept Table" may be relocated to the specific routine (Add, Change, or Delete) depending upon the computer language being used.

Step 5: At the end of the "proofing period" ,such as daily or w>sekly, when proof tallies .are matched 0 to computer tallies, the Accept Table can be deleted as follows:

(Begin Program)

Delete All Records from the Accept Table

(End Program)

Step 6: Backup all databases and tables before any information is purged as follows: (Begin Program)

Write All Tables in the "Current" database to backup Write All Tables in the "Archive" database to backup (End of Program) Step 7: At the end of a user-defined period, an archive and purge process occurs that

(Begin Program)

*************************************************

* Move "Archive" to Archive Status * Move "System Date" to Archive Date

*************************************************

Move All Records in the Master Table to Master Archive. Move All Records in the History Table to the History Archive. (End Program)

Step 8: In the event that current records are wrongfiilly moved to the History Archive, they may be retrieved by (Begin Program)

Move Specific Records from the Master Archive to the Master Table Move Specific Records from the History Archive to the History Table

(End Program) This program should be executed only after Records have been moved from the Current database 300 to the hώm database 304. It should never be run after new transactions have been processed to the Current database 300. MTCP Backup/Recovery

If necessary, a recovery program can be utilized at any time in the event of hardware failure. Upon complete recovery, Step 7 and Step 8 will have to be re-executed to insure the correct status before the next day's processing is begun. The Accept Table can then be used to as a substitute Input Table to return the system to its previous processing point. Once this table is exhausted, data from the Input Table would supply the remaining data for the processing job.

MTCP Management

Once test data are defined and processed, a business enterprise may (a) Review lists of the contents of all Master Tables 12 for determining correctness. (b) Reset the contents of all Master Tables for performing the next test,

(c) Retest.

MTCP Auditability

Once aud^'itabilty is achieved, the business enterprise may query: (a) When a Master Table Cluster was created. (b) When each record was added (or inserted) to the Master Table 312,

(c) How many authorized changes (or updates) have been made to a record of the Master Table 12.

(d) Prove the integrity of the master transaction cluster by producing a sequential list of all record changes, and ifthe record was deleted, where the record is stored.

Accordingly, 100% auditability of every change, every day, for every application is possible.

Multiprocessing Defined

Unlike serial processing which processes all jobs in sequential fashion, multiprocessing processes some of the same jobs simultaneously, or in parallel. While multiprocessing is not new, major computer manufacturers such as Compaq, Digital, Hewlett-Packard,

IBM, NCR, Unisys, etc. have announced offerings of low-cost multiprocessing machines based on 2, , 8, and sixteen processors. These machines will rapidly increase the demand for multiprocessing software, which is known as "multithreaded" software. Multithreaded software permits the simultaneous execution of more than one jobs or job sequences. Multiprocessing takes two forms, Symmetrical Multiprocessing (SMP) and Massively Parallel Processing (MPP), the difference being that symmetrical multiprocessing machines collectively have only one bus between the processors and the peripheral storage. For example, a symmetrical multiprocessing machine may have eight processors, one bus, and sixteen disk drives. In contrast, massive parallel processing machines has one bus for each processor. For example, a massively parallel machine may have eight processor, eight busses, and sixteen disk drives. Therefore, symmetrical multiprocessing machines are best suited for applications with a high processing content and a low input/out content In contrast, massively parallel processing machines are best suited for applications that can be parallelized and have a high input/output requirement, as is the case with many commercial systems.

In either event, multiprocessing machines are best utilized when carefully tuned to avoid bottlenecks. This is likely to mean that all of the layers constituting a computing environment are multiprocessing-enabled. That is, the hardware, operating system, relational database management system, and the specific application are capable of multiprocessing. Some multiprocessing mainframes have been available for several years as well as some versions of the UNIX operating system. Only a few multiprocessing relational databases exist and even fewer multiprocessing applications. It is believed by some that the success of multiprocessing is solely dependent upon the "knowledge of the application" rather than "knowledge of the underlying tools," the tools being the hardware, operating system, and relational database system. Accordingly, it is believed that the limiting factors for the success of multiprocessing for financial systems depends on:

( 1 ) the lack of financial transaction application knowledge,

(2) a lack of understanding of how multiprocessing an be used to effect 100% auditability, and

(3) the lack of understanding as to how to decompose a financial transaction system into a series of small independent processes that may be performed simultaneously.

MTPC Uniqueness

Approaching multiprocessing from the business enterprise perspective, there are several levels by which processing could be sub-divided. These are by:

(1) application, wherein certain applications are capable of being performed in parallel, such a , e.g., Accounts Receivable, Accounts Payable, etc.

(2) function, wherein certain functions within an application are capable of being performed in parallel, such as, e.g., updating customer profiles, customer status, or performance. (3) process, wherein certain large tasks are capable of being decomposed into smaller tasks that can be performed in parallel, such as, e.g., by splitting a large Accounts Receivable process, such as billing, into subcomponents.

(4) transaction, wherein transactions are decomposed into subtransactions that are capable of being performed in parallel. The value of MTCP is that it addresses the last form of multiprocessing wh h is believed to be the most critical to delivering rapid response times for real-time financial transaction processing systems. That is, by dividing a transaction into subtransactions that can be spread across several multiprocessors, processing throughput may be faster. Plus, the large number of small programs make maintenance much easier and less expensive.

A first embodiment of the transaction processing controller 52 is provided in the flowchart of Fig.6. Note that for simplicity, error handling and related validity checking steps have been omitted. However, the performance of such steps is within the scope of the present invention, as one skilled in the art will appreciate. A second pseudo-code embodiment of the transaction processing controller 52 follows.

Pseudo-Code for the Command Processor (Transaction Processing Controller 52)

BEGIN

/* The following switches are global. They control both the activity of the syst>sm. */ /* The Processor Switches monitors the availability of an eight processor computCT. */ /* The Process Switches monitors all of the jobs that are to be executed. */

I* These switches initialize the system, and then change throughout processing */

/* as the subcomponents of the system and the processors finish. */

/* The Processor Switches are turned ON as jobs are sent to specific processors. */ /* The Processor Switches are turned OFF after the jobs .are completed. */

Set Processor 1 Switch = 0

Set Processor 2 Switch = 0

Set Processor 3 Switch - 0

Set Processor 4 Switch = 0 Set Processor 5 Switch = 0

Set Processor 6 Switch = 0

Set Processor 7 Switch = 0

Set Processor 8 Switch = 0 Read Begin Time from Systems Clock into Working Storage

Set Total Records Read = 0 Set Number Accepts = 0 Set Number Rejects = 0 I* The Command Programs reads the transaction input from the operator, then */

I* edits the transaction for validity and loads the transaction processing algorithms */

I* from the Transaction Processing table (or cache file) to a temporary table. It then */

/* walks down all of algorithms in the temporary table to process the total transaction */ /* with 100% auditabihty. Each algorithm may be passed to a separate processor.

/* Read operator instructions for starting and ending it-em in input stream /* For the purposes of restart in the event of mid-stream job failure */ I* For the purpose of omissions in processing. */ I* Operator may enter Begin End for all items */ I* Operator may enter Begin End for a beginning list */ I* Operator may enter Begin End for an intermediate list */ I* Operator may enter Begin End for an ending list */

Read Beginning Item in Input Stream from MastCT Control Terminal Read Ending Item in Input Stream from Master Control Terminal

Set Beginning Item to Next Transaction Set Ending Item to End of List

Read System Clock for Begin Time Add Record with Begin Time IF Error then

Message "No System Table Record for Begin Time" Details ENDff

«Read Next Transaction»

/* The Process Switches are turned ON as each transaction subcomponent is completed. */ /* The Process Switches are turn-sd OFF after the total transaction is completed. */

Set Process 1 Switch = 0 Set Process 2 Switch = 0 Set Process 3 Switch = 0 Set Process 4 Switch = 0 Set Process 5 Switch = 0 Set Process 6 Switch = 0 Set Process 7 Switch = 0 Set Process 8 Switch = 0 Set Process 9 Switch = 0 Set Process 10 Switch = 0 Set Process 11 Switch = 0 Set Process 12 Switch = 0 Set Process 13 Switch = 0 Set Process 14 Switch = 0 Set Process 15 Switch = 0 Set Process 16 Switch = 0 Set Process 17 Switch = 0 Set Process 18 Switch = 0 Set Process 19 Switch = 0 Set Process 20 Switch = 0 Set Process 21 Switch = 0 Set Process 22 Switch = 0 Set Process 23 Switch = 0 Set Process 24 Switch = 0

Read Next Transaction into Working Storage IF EOF then

Read End Time from Systems Clock into Working Storage

INSERT End-time, Begin Time

Total Records Read, Number Accepts, Number Rejects into Summary Table IF Error then

Message " INSERT ST Table", Details STOP ENDff

Goto EOJ ENDff

IF Next Transaction = End of List Goto EOJ

ENDff

Increment Total R2cords Read «Test Transaction Type»

IF Transaction Type != ' ' then

/* Set Switches for Trade Offset and Settle Offset Processing */

Set Process 1 Switch = 0

Set Process 2 Switch = 1 Set Process 3 Switch = 1

Set Process 4 Switch = 1

Set Process 5 Switch = 1

Set Process 6 Switch = 0

Set Process 7 Switch = 1 Set Process 8 Switch = 1

Set Process 9 Switch = 1

Set Process 10 Switch = 1

Set Process 11 Switch = 0

Set Process 12 Switch = 1 Set Process 13 Switch = 1

Set Process 14 Switch = 1

Set Process 15 Switch = 1

Set Process 16 Switch = 1

Set Process 17 Switch = 0 Set Process 18 Switch = 0

Set Process 19 Switch = 1

Set Process 20 Switch = 1

Set Process 21 Switch = 1

Set Process 22 Switch = 1 Set Process 23 Switch = 1

Set Process 24 Switch = 0 ENDff

«Test OORR» ff OORR = '0' then

*****************

CALL N_gine EDIT

*****************

IF Edit Error Message "Edit Error", Details

Goto Write Reject Table ENDff

IF Tran-Type != 'Sell' OR Tran-Type != 'Withdraw' then

INSERT into Transaction Journal Table IF Error Message "Insert TJ Error", Details Goto Write Rej∞t Table ENDff

IF Correction Data then DELETE from Reject Table

IF Error

Message "Delete Reject Error", Details Goto Write Rej∞t Table ENDff ENDff

ENDff

*********

CALL TT i.e., execute the algorithms in the temporary table

********* IF Temporary Table Error ihβn

Message "Temporary Table Error", Details Goto Write Reject Table ENDff Generate Sequence Number

ELSIF OORR = 'R'

*****************

CALL N_gine EDIT *****************

IF Edit Error

Message "Edit Error", Details

Goto Write Reject Table ENDff Assign Transaction Numb-sr = '000000'

Assign LOT Number = 1

«Read Next Reversal»

Read Transaction Journal Table for reversal number IF "No Transaction Exists" where LOT = 1 then

Message "No Transaction Exists", Details Goto Write Reject Table ENDff

IF "No Transaction Exists" and LOT > 1 then Goto Transaction Wrap-up

ENDff IF Previously Reversed

Message "Previously Reversed", Details Goto Write Reject Table ENDff

INSERT Reversing Transaction" to Transaction Journal Table

IF Error

Message "INSERT TJ Reversing Error", Details Goto Write Reject Table

ENDff

UPDATE "Reversed" Transaction

IF Error

Message ""UPDATE TJ Reversed Error", Details Goto Write Reject Table

ENDff Increment the LOT Number *********

CALL TT i.e., execute the algorithms in the temporary table

*********

IF Temporary Table Error then

Message "Temporary Table Error", Details

Goto Write Reject Table ENDff Goto Read Next Reversal

Generate Sequence Number

UPDATE "Reversed" Transaction, ALL ROWS with Revising Data IF Error then Message "UPDATE TL Table Reversed", Details

Goto Write Reject Report ENDff

UPDATE "Reversing" Transaction, ALL ROWS with Reversed Data IF Error then Message "UPDATE TL Table Reversing", Details

Goto Write Reject Report ENDff ELSE

INSERT into Reject Table "No Originate or Reverse Code" IF Error then

Message "Insert Reject Table", Details Goto Write Reject Table ENDff

ENDIF

«Transaction Wrap-up» INSERT INTO Transaction Count Table

Select Original-Count and Reversal Count from TC Table into Working Storage IF Error then INSERT INTO TC Table, Details

IF Error then

Goto Write Reject Table ENDff ELSE IF AORS = 'O' then

Increment Original-Count ELSIF AORS = 'R'

Incr-sment Reversal-Count ELSE Message "Invalid AORS Code", Details

STOP ENDff ENDIF «Test Trade Settlements

IF Transaction Switch = 2

Goto Loop Next Transaction ENDff IF Transaction Switch = 1

OR AORS = " then

Goto Loop Next Transaction ENDff

I* COMMIT Work to Database */

COMMIT Original Transaction Before Offset Transaction

IF AORS = 'A' then

Insert Licensee Trade Offset Buy in Transaction Identifier ELSIF AORS = 'S'

Insert Licensee Trade Offset Sell in Transaction Identifi-sr ELSE

Message "Invalid AORS", Details ENDff

/* Swap Account Numbers for Automatic Transaction */ Move Ac ount Numb-sr to Working Storage Account Number

Move Buyer/Seller Number to Account Number

Move Working Storage Account Number to Account Number

Multiply the Net Amount by - 1

Multiply the Amount Units by - 1 Add Number of Settlement Days from Entity Master to Trade Date to determine Settlement Date

Add to Total Number of Accepts UPDATE Row in System Table for Number of Accepts IF Error th∞ Message "Update Error for Accepts", Details

Goto Write Reject Record ENDff

Go to Test Transaction Type «Loop Next Transaction»

/* COMMIT Work to Database */

COMMIT Original Transaction or Offset Transaction, if any Goto Read Next Transaction

«Write Reject Record» Add to Total Number of Rejects UPDATE Row in System Table for Number of Rejects IF Error then

Message "Update Error for Rejects", Details ENDff

INSERT Into Reject Table, Details IF Error

Message "Insert Command Reject Table", Details STOP

ENDff Move Incoming Licensee IdentifiCT to Stor-sd Licensee Identifier

Move Incoming Account Identifier to Stored Account Identifier Move Incoming Transaction Identifier to Stored Transaction Identifier Move Incoming Entity Identifier to Stored Entity Identifier Goto Read Next Transaction

«EOJ»

Read Syst<sm Clock for End Time Add Record with End Time IF Error then

Message "No System Table Record for End Time", Details ENDIF

END

A first embodiment of the transaction preprocessor and decomposer 54 is provided in the flowcharts of Figs.7-A through 7-D and Figs.8-A and 8-B. -Note that for simplicity, error handling and related validity check steps have been omitted. However, the performance of such steps is within the scope of the present invention, as one skilled in the art will appreciate.

A second pseudo-code embodiment of the transaction preprocessor and decomposer 54 follows.

Pseudo-Code for the Edit Processor for all Incoming Transactions (Transaction Preprocessor and Decomposer 54)

BEGIN

Housekeeping

Set Working Storage Alphas to Blanks Set Working Storage Numbers to Zeroes

IF Incoming Licensee Identifier = Stored Licensee IdentifΪCT then Using Licensee Identifier from Input String, retrieve

Licensee Name Trade Settlement Switch Trade Offset Buy Trade Offset Sell from Licensee Master into Working Storage

IF Error then

Message "No Licensee Master", Detail GotoEOJ ENDff

ENDff ***********************************************

IF the Default Definition Table has not been load-ad to memory then LOAD all records from the Default Definition Table consisting of

Licensee DD Class DD Identification DD Sub-Class DD Accounting Control Number

DD Name from the Default Definition Table into the Temporary Table (TA) IF Error then Message "NO TA Table", Details

Goto EOJ ENDff

ENDff ***********************************************************/

IF the Incoming Account Identifier = Stored Account Identifier Goto Access Transaction Master (TM)

ELSE

/*** This is the first table containing control totals for cash, units, and cost basis ***/ «Access Account Master»

From the Account Master Table (TM) using the Licensee Identifier from the Input String and the Account Identifier from the Input String, retrieve

Account Type Income Posting Code Income Expense Switch

Receipt/Disbursement Switch Performance Measurement Switch

Fiscal Year - Month Fiscal Year - Day

Fiscal Year - Numb-sr Pmods

Income Cash Balance Principal Cash Balance Invested Income

Invested Principal Total Units - Assets Liabilities

Total Units - Liabilities and the Row Identification of the Account Master Record from the Account Master Table (AM) into Working Storage IF Error then

Report "Invalid Account Identifier", Details Goto Write Reject Report

ENDff

ENDIF

«Access Transaction Master» ff the Incoming Transaction Identifier = Stored Transaction Identifier

Goto Test Cash Entry in Entity Attribute Table ELSE

Using the Licensee Identifier from the Input String and the Transaction Id∞tifier from the Input String Transaction Name Add or Subtract Switch Settlement Switch and the Row Identification from the Transaction Master Table (TM) into Working Storage IF Error then

Message "Invalid Transaction Identifier", Details

Goto Write Rej∞t Report ENDff ff AORS = 'A' then

Using the Licensee Identifier from the Input String and the Trade Offset Buy from Working Storage, verify the existence of a Trade Offset Buy in the TM Table ff Error then

Message "No Trade Offset Buy", Details Goto Write Reject Table

ENDIF

ELSE AORS = 'S' then

Using the License Identifier from the Input String and the Trade Offset Sell from Working Storage, verify the existence of a Trade Offset Sell in the TM Table. ff Error then

Message "No Trade Offset Sell", Details

Goto Write Reject Table ENDff

ELSE

Message "Invalid AORS Code", Details Goto Write Reject Report ENDff

«Access Transaction Processing Table (TP)» Using the Licensee Identifier from the Input String and the Transaction Identifier from the Input String, retrieve ALL of the Transaction Processing algorithms from the Transaction Processing Table (TP) into a Temporary Table (TT) in Working Storage IF Error then

Message "No Transaction Processing Algorithms", Details Goto Write Reject Report

ENDIF

I*** This is the second control table containing cash, units, cost basis, liabilities, etc. ***/ «Test Income Cash Posting Controls»

IF the Working Storage Income Posting Code = T OR the Working Storage Income Posting Code = 'B' then Count the number of IC entries in the TA table «Test Income Cash»

IF count = 1 then

Using Licensee Identifier from the Input String and the Class = 'IC and the Sub-Class = ' ' retrieve Accounting Control Number from TA into Woiking Storage

IF Error then

Message "Invalid Income Cash ACN", Details Goto Write Reject Record ENDff

Using the Licensee Identifier from the Input String 5 and the Accounting Control Number in Working Storage, retrieve

Accounting Control Number and the Row Identification from General Ledger Table (SG) ff Error then

Message "Invalid Income Cash on SG", Details 10 Goto Write Reject Report

ENDff

ELSIF count = 2 then

15 Using the Licensee Identifier from the Input String and the Class = 'IC and the Sub-class = 'D', retrieve

Accounting Control Number from TA into Working Storage

20 ff Error then

Message "Invalid Income Cash Demand ACN in TA", Details

Goto Write Reject Report

ENDff

25

Using the Licensee Identifier from the Input String and the Accounting Control Number in Working Storage, retrieve

Accounting Control Number and the Row Identification from the General Ledger

30 ff Error then

Message "Invalid Income Cash Demand in GL", Details

Goto Write Reject Report ENDff

35

Using the Licensee Identifier from the Input String and the Class = 'IC and the Sub-class = '0\ retrieve Accounting Control Number from TA table into Working Storage

40

IF Error then

Message "Invalid Income Cash Overdraft ACN in TA",

Details Goto Write Reject Report 45 ENDff

Using the Licensee Identifier from the Input String .and the Accounting Control Number in Working Storage, retrieve Accounting Control Number 50 and the Row Identification from the General Ledger ff Error then

Message "Invalid Income Cash Over-draft in GL", Details Goto Write Reject Report 55 ENDIF

ELSE Message "Invalid Income Cash Count on DD", Details Goto Write Reject Record

ENDff

«Test Principal Cash Posting Controls»

ELSIF the Working Storage Income Posting Code = 'P'

Count the number of PC entries in the TA table «Test Principal Cash» ff count = 1 then

Using the Licensee Identifier from the Input String and the Class = 'PC and the Sub-Class = ' ' retrieve Accounting Control Number from TA into Working Storage ff Error then

Message "Invalid Principal Cash ACN", Details Goto Write Reject Record ENDff

Using the Licensee Identifier from the Input String and the Accounting Control Number in Working Storage, retrieve Accounting Control Number and the Row Identification from General Ledger Table (SG) ff Error then

Message "Invalid Principal Cash on SG", Details Goto Write Reject Report ENDff ELSIF count = 2 then

Using the Licensee Identifier from the Input String and the Class = 'PC and the Sub-class = 'D', retrieve Accounting Control Number from TA into Working Storage ff Error then

Message "Invalid Principal Cash Demand ACN in TA", Details Goto Write Reject Report

ENDff

Using the Licensee Identifier from the Input String and the Accounting Control Number in Working Storage, retrieve Accounting Control Number and the Row Identification from the General Ledger ff Error then

Message "Invalid Principal Cash Demand in GL", Details Goto Write Reject Report

ENDIF

Using the Licensee Identifier from the Input String and the Class = 'PC and the Sub-class = 'O', retrieve

Accounting Control Number from TA table into Working Storage ff Error then

Message "Invalid Principal Cash Overdraft ACN in TA",

Details Goto Write Reject Report ENDff

Message "Invalid Principal Cash Overdraft in GL", Details Goto Write Reject Report ENDff

ELSE

Message "Invalid Principal Cash Count on DD", Details Goto Write Reject Record

ENDIF

ELSE

Message "Invalid Posting Code", Details Goto Write Reject Report

ENDff ENDIF

«Test Cash Entry in Entity Attribute Table» Using the Licensee Identifier from the Input String and the Account Control Number from the TU Record in Working Storage, retrieve The Total Units - Assets and the Row Identifier from the Entity Attribute Table (EA) IF Error then

Message "Invalid Total Units", Details Goto Write Reject Table ENDff

«Test Asset / Liability Processing» ff Working Storage Add or Subtract Switch (AORS) is OFF then Goto EOJ

ENDff

IF Incoming Entity Identifier = Stored Entity Identifier then Goto EOJ ENDIF

/*** This is the third table containing control table for cash, units, cost basis, liabilities, etc. «Access Entity Attribute Table (EA)» Using the Licensee Identifi-sr from the Input String and the Entity Identifier from the Input String, retrieve Accounting Control Number (Asset) Accounting Control Number (Liability)

Diversification Type Diversification Group

Diversification Class

Invested Income Balance Invested Principal Balance Total Units - Assets

Total Units - Liabilities and the Row Identification of the Entity Attribute Record from the Entity Attribute Table (EA) into Working Storage IF Error then

Message "Invalid Entity Identifier in EA", Details Goto Write Reject Table ENDIF «Access the Entity Transaction Table (ET)»

Using the Licensee Identifier from the Input String and the Entity Identifier from the Input String, verify the existence of an acceptable transaction in the Entity Transaction Table (ET) for the Entity Identifier. IF Error ϋxe

Message "Invalid Transaction for this Entity", Details Goto Write Reject Table ENDff «Access the Entity Master Table (EM)»

Using the Entity Identifier from the Input String, retrieve Income Rate Income Ex-Date Income Record Date Income Payment Date

Cap-Adj Rate Cap-Adj Ex-Date Cap-Adj Record Date Cap-Adj Payment Date Settlement Days

Current Price from the Entity Master Table (EM) into Working Storage IF Error then

Message "No Entity Mast-sr", Details Goto Write Reject Report

ENDIF

«Test Other Assets»

Using the Licensee Identifier from the Input String and the Account Type from Working Storage and the Accounting Control Number - Asset from Working Storage, retrieve the Accounting Control Number - Asset and Row Identifier from the General Ledger (SG) IF Error then Message "Invalid ACN - Asset", Details

Goto Write Reject Report ENDff «Test Other Liabilities»

Using the Licensee Identifier from the Input String and the Account Type from Working Storage and the Accounting Control Number - Liability from Working Storage, retrieve the Accounting Control Number - Liability and Row Identifier from the General Ledger (SG) IF Error then

Message "Invalid ACN - Liabilities", Details Goto Write Reject Report ENDIF

«Test Invested Income»

Using the Licensee Identifier from the Input String and the Account Type Code from Working Storage and the Invested Income Identifier from Working Storage, retrieve the Invested Income Balance and the Row Identifier from the General Ledger Table (SG) IF Error then

Message "Invalid Invested Income" Goto Write Reject Table

ENDff

«Test Invested Principal»

Using the Licensee Identifier from the Input String and the Account Type Code from Working Storage and the Invested Principal Identifier from Working Storage, retrieve the Invested Principal Balance and the Row Identi&er from the General Ledger Table (SG) IF Error then Message "Invalid Invested Principal"

Goto Write Reject Table ENDff

Goto EOJ

«Write Reject Table»

Add to Reject Table JF Error then

Message "Invalid Insert to Reject Table", Details STOP

ENDIF

«EOJ»

Null

END

Pseudo-Code for the SCHEDULER

(Subtransaction Scheduler 62)

BEGIN

«Read Next Process» Re.ad Next Transaction in Temporary Table (TT)

IF EOJ then «Test All Switches - AORL» ff All 18 Process Switches = 0

Goto EOJ ENDff Wait 10 milliseconds

Goto Test All Switches - AORL ENDIF «Test Processor Availability» ff Processor 1 Switch = 0 then Set Processor 1 Switch = 1

Initiate Process on Processor 1 @ end, Set Processor 1 Switch = 0

Goto Next Process Loop ENDff

IF License Master (LM) Number of Processors = 1 then «Test 1 Processor»

IF Processor 1 Switch = 1 then Wait 10 Milliseconds Goto Test 1 Processor ENDff Goto Test Processor Availability

ENDff ff Processor 2 Switch = 0 then

Set Processor 2 Switch = 1 Initiate Process on Processor 2 @ «snd, Set Processor 2 Switch = 0

Goto Next Process Loop ENDff ff License Master (LM) Number of Processors = 2 then «Test 2 Processors Busy» ff Processor 1 Switch = 1

AND Processor 2 Switch = 1 then Wait 10 milliseconds Goto Test 2 Processors Busy ENDff Goto Test Processor Availability

ENDIF ff Processor 3 Switch = 0 then

Set Processor 3 Switch = 1 Initiate Process on Processor 3 @ end, Set Processor 3 Switch = 0

Goto Next Process Loop ENDff ff Processor 4 Switch = 0 then

Set Processor 4 Switch = 1 Initiate Process on Processor 4 @ end, Set Processor 4 Switch = 0

Goto Next Process Loop ENDff

IF License Master (LM) Number of Processors = 4 then «Test 4 Processors Busy» ff Processor 1 Switch = 1

AND Processor 2 Switch = 1 AND Processor 3 Switch = 1 AND Processor 4 Switch = 1 then Wait 10 milliseconds Goto Test 4 Processors Busy

ENDff Goto Test Processor Availability ENDIF ff Processor 5 Switch = 0 then

Set Processor 5 Switch = 1

Initiate Process on Processor 5 @ end, Set Processor 5 Switch = 0

Goto Next Process Loop ENDff ff Processor 6 Switch = 0 then

Set Processor 6 Switch = 1

Initiate Process on Processor 6 @ end, Set Processor 6 Switch = 0

Goto Next Process Loop ENDIF ff Processor 7 Switch = 0 th-sn

Set Processor 7 Switch = 1

Initiate Process on Processor 7 @ end, Set Processor Switch 7 = 0

Goto Next Process Loop ENDIF IF Processor 8 Switch = 0 th-sn

Set Processor 8 Switch = 1

Initiate Process on Processor 8 @ end, Set Processor 8 Switch = 0

Goto Next Process Loop ENDIF ff Licensee Master (LM) Number of Processors = 8 then

«Test 8 Processors Busy» ff Processor 1 Switch = 1

AND Processor 2 Switch = 1

AND Processor 3 Switch = 1

AND Processor 4 Switch = 1

AND Processor 5 Switch = 1

AND Processor 6 Switch = 1

AND Processor 7 Switch = 1

AND Processor 8 Switch = 1 then Wait 10 milliseconds Goto Test 8 Processors Busy

ENDIF

Goto Test Processor Availability ENDff «Next Process Loop»

Goto Read Next Process

«EOJ» Null

END

Process the Controls Process Routine in the Temporary Table (TT)

BEGIN

IF OORR = "0" then

Set Factor = + 1

ELSIF OORR = 'R' then Set Factor = - 1

ENDIF «Total Units» ff Opca-and 2 = 'TU' then

(AMU) Process AM Units (EAU) Process EA Units (PMU) Process PM Units

«Cash Balances» ELSIF Operand 2 = 'IC OR Operand 2 = 'PC then (AMC) Process AM Income Cash Demand Income Cash Overdraft Principal Cash Demand Principal Cash Overdraft

(EAC) Process EA Income Cash Principal Cash

(GLC) Process GL Assets - Income Cash Demand Assets - Income Cash Overdraft Assets - Principal Cash Demand Assets - Principal Cash Overdraft Liab - Income Net Worth Liab - Principal Net Worth

«Investment Balances» ELSIF Operand 2 = 'IT OR Operand 2 = 'IP ' then (AMI) Process AM Invested Income

Invested Principal

(EAI) Process EA Cost (GLI) Process GL Assets - Actg Control Number

Liab - Income Net Worth

Liab - Principal Net Worth

«Other Customized Investment Reporting» ELSIF Operand 2 = T and Report Request = ' Y' OR Operand 2 = 'E' and Report Request = 'Y' then

(TEE) Process IE

(PME) Process PM

«Receipts/Disbursements»

ELSIF Operand 2 = 'R' and Report Request = ' Y'

OR Operand 2 = 'D' and Report Request = ' Y' then

(EC) Process RD

(PMC) Process PM

«Performance Measurement»

ELSIF Operand 2 = 'PM' and Report Request = ' Y' then (PMP) Process PM

«Contributions/Distributions» ELSff Operand 2 = 'CN' and Report Request = ' Y' OR Operand 2 = 'DN' and Report Request = ' Y' then (CDC) Process PM

«Management Fees»

ELSIF Operand 2 = 'MF' and Report Request = 'F' lh∞ (PMM) Process PM

«Commissions» ELSff Operand 2 = ' CM' then (PCM) Process PM

«Federal Taxes» ELSIF Operand 2 = 'FT' them (PMF) Process PM

«State Taxes»

ELSff Operand 2 = 'ST' then

(PMS) Process PM ELSE

Message "Invalid Operand 2" STOP ENDIF END

Process the Detail Records Maintenance Routine (AORS)

Note: Leave all switches = I until the last routine is completed. This forces the processing to loop through each succeeding routine until completed. Then turn set all switches = 0 so that the Scheduler will revert back to the Command Program to read another transaction.

«Originate ADD» ff OORR = '0' and

AORS = 'A' then ff Process 1 Switch = 0 then Set Process 1 Switch = 1 Initiate Process BS ELSIF Process 2 Switch = 0 then

Set Process 2 Switch = 1 Initiate Process PI/PA ELSff Process 3 Switch = 0 then Set Process 3 Switch = 1 Initiate Process TS

ELSff Process 4 Switch = 0 then Set Process 4 Switch = 1 Initiate Process PM ELSE Set Process 1 Switch = 0

Set Process 2 Switch = 0 Set Process 3 Switch = 0 Set Process 4 Switch = 0

ENDIF

«Reverse ADD» ELSff OORR = 'R' and AORS = 'A' then IF Process 5 Switch = 0 then Set Process 5 Switch = 1

Initiate Process BS ELSff Process 6 Switch = 0 then Set Process 6 Switch = 1 Initiate Process PI/PA

ELSff Process 7 Switch = 0 then Set Process 7 Switch = 1 Initiate Process TS

ELSff Process 8 Switch = 0 then Set Process 8 Switch = 1 Initiate Process PM

ELSE

Set Process 5 Switch = 0 Set Process 6 Switch = 0 Set Process 7 Switch = 0 Set Process 8 Switch = 0

ENDff

«Originate SUB» ELSff OORR = O' and AORS = 'S' then ff Process 9 Switch = 0 then Set Process 9 Switch = 1 Initiate Process BS

ELSff Process 10 Switch = 0 then Set Process 10 Switch = 1 Initiate Process PI/PA

ELSIF Process 11 Switch = 0 then Set Process 11 Switch = 1 Initiate Process TS

ELSff Process 12 Switch = 0 then Set Process 12 Switch = 1 Initiate Process CG

ELSff Process 13 Switch = 0 then Set Process 13 Switch = 1 Initiate Process PM

ELSE

Set Process 9 Switch = 0 Set Process 10 Switch = 0 Set Process 11 Switch = 0 Set Process 12 Switch = 0 Set Process 13 Switch = 0

ENDff

«Reverse SUB» ELSff OORR = 'R' and AORS = 'S' then ff Process 14 Switch = 0 then Set Process 14 Switch = 1 Initiate Process BS

ELSff Process 15 Switch = 0 then Set Process 15 Switch = 1 Initiate Process PI/PA

ELSIF Process 16 Switch = 0 then Set Process 16 Switch = 1 Initiate Process TS

ELSIF Process 17 Switch = 0 then Set Process 17 Switch = 1 Initiate Process CG ELSff Process 18 Switch = 0 then Set Process 18 Switch = 1 Initiate Process PM ELSE Set Process 14 Switch = 0

Set Process 15 Switch = 0 Set Process 16 Switch = 0 Set Process 17 Switch = 0 Set Process 18 Switch = 0 ENDff

ENDff

A first embodiment of the processing for the subtransaction processing module 64 is provided in the flowcharts of

Figs.9-A through 9-B, Figs.10, 11, 12, 13 and 14. Note that for simplicity, error handling and related validity checking steps

have been omitted. However, the performance of such steps is within the scope of the present invention, as one skilled in the

art will appreciate.

A second pseudo-code embodiment of the transaction processing controller 52 follows.

Pseudo-Code for Processing for the

Subtransaction Processing Module 64

BEGIN DO WHILE List of Subtransactions in the TT Table is Valid

Select Next Row of Operator, Operand 1 , and Operand 2 from TT into Working Storage

/* To choose the specific input field (or column) */ ff Operand 1 = 'N'

Set Value = Net Amount from Input String

ELSff Operand 1 = T

Set Value = Interest from Input String

ELSff Operand 1 = T' Set Value = Principal from Input String

ELSIF Operand 1 = 'H'

Set Value = Amount Units from Input String

ELSff Operand 1 = 'U'

Set Value = Amount Units from Input String ELSff Operand 1 = 'C

Set Value = Cost Basis from Input String

ELSIF Operand 1 = 'V

Set Value = Amount Units * Curr Price from Input String

ELSIF Operand 1 = 'F' Set Value = Federal Taxes from Input String

ELSIF Operand 1 = 'S'

Set Value = State Taxes from Input String

ELSIF Operand 1 = 'L' Set Value = Local Taxes from Input String

ELSff Operand 1 = 'M'

Set Value = Management Fees from Input String

ELSE

Message "Invalid Operand 1", Details ENDff

/* To Adjust for Plus or Minus */ IF Operator = 'P' then

Set Multiplier = +1 ELSff Operator = 'M' then

Set Multiplier = -1

ENDff

I* To Adjust for Originate or Reversal */ ff OORR = 'O' then

Set Multiplier = Multiplier * +1 ELSff OORR = 'R'

Set Multiplier = Multiplier * - 1 ENDff

/* Test for Total Unit Changes */ ff Operand 2 = 'TU' then

Add Value to AM - Total Units Add Value to EA - Total Units /* Test for Income Cash Changes */ ff Operand 2 = 'IC then

/* Add to First Controls - Account Master */

Add Value to AM - Income Cash

Add Value to AM - Units

I* Add to Second Controls - Entity Attribute */

Add Value to EA - Invested In-come

Add Value to EA - Units /* Add to Third Controls - General Ledger */ ff Number of Entries = 1 then

Add Value to GL - Income Cash ELSff Number of Entries = 2 then ff Value > 0 then IF ICD >= 0 then

Add Value to GL - Income Cash Demand

ELSE ICD < 0

Add (Value - ICO) to GL - Income Cash Demand ISet Zero to GL - Income Cash Over-draft ENDIF

ELSff Value <= 0 then ff ICD < 0 then

Add Value to GL - Income Cash Ov-srdraft

ELSE ICD >= 0 then Add (Value - ICD) to GL - Income Cash Overdraft

4Set Zero to GL - Income Cash Demand

ENDIF ELSE

Message "Invalid Value", Details ENDIF A4dd Value to Uninvested Income

ELSE

Message "Invalid Number Entries", Details

ENDff /* Test for Principal Cash Changes */

ELSff Operand 2 = 'PC then

/* Add to First Controls - Account Master */

Add Value to AM - Principal Cash Add Value to AM - Units

/* Add to Second Controls - Entity Attribute */ Add Value to EA - Invested Principal Add Value to EA - Units

/* Add to Third Controls - General Ledger */

IF Number of Entries = 1 then

Add Value to GL - Principal Cash ELSff Number of Entries = 2 then ff Value > 0 then

IF PCD >= 0 then

Add Value to GL - Principal Cash Demand

ELSE PCD <0

Add Value to GL - Principal Cash Demand Set Zero to GL - Principal Cash Overdraft

ENDff ELSff Value <= 0 then ff PCD < 0 then

Add Value to GL - Principal Cash Overdraft ELSE PCD >= 0 then

Add (Value - PCD) to GL - Principal Cash Overdraft Set Zero to GL - Principal Cash Demand

ENDff ELSE Message "Invalid Value", Details

ENDff ELSE

Message "Invalid Number Entries", Details ENDff

Add Value to Uninvested Principal

/* Test for Invested Income Changes */

ELSff Operand 2 = 'IT then

/* Add to First Controls - Account Master */

Add Value to AM - Invested Income

/* Add to Second Controls - Entity Attribute */ Add Value to EA - Invested Income

/* Add to Third Controls - General Ledger */ /* Update Assets */

Add Value to ACN- Assets

I* Update Liabilities */ ff ACN-Liab = ' ' then

Add Value to Invested Income

ELSE

Add Value to ACN Liabilities

ENDff

I* Test for Invested Principal Changes */

ELSff Operand 2 = 'IP' then

/* Add to First Controls - Account Master */

Add Value to AM - Principal Cash

/* Add to Second Controls - Entity Attribute */ Add Value to EA - Invested Principal

/* Add to Third Controls - General Ledger */

/* Update Assets */

Add Value to ACN - Assets

/* Update Liabilities */ IF ACN_Liab = ' ' then

Add Value to Invested Principal

ELSE

Add Value to ACN Liabilities

ENDff

/* Test for Other Customized Reporting Changes ELSff Operand 2 = T and Report Request = ' Y' OR Operand 2 = 'E' and Report Request = ' Y' then

(TEE) Process IE

(PME) Process PM

ELSIF Op-srand 2 = 'R' and Report Request = ' Y' OR Operand 2 = 'D' and Report Request = ' Y' then

(EC) Process RD

(PMC) Process PM

I* Test for other Performance Measurement Data ELSIF Operand 2 = 'PM' and Report Request = Υ then (PMP) Process PM

ELSff Operand 2 = 'CN' OR Operand 2 = 'DN' then (CDC) Process PM

ELSff Operand 2 = 'MF' then (PMM) Process PM

ELSff Operand 2 = 'CM' then (PCM) Process PM

ELSff Operand 2 = 'FT' then (PMF) Process PM

ELSIF Operand 2 = 'ST' then (PMS) Process PM

ELSE

Message "Invalid Operand 2", Details

ENDff

/* Test for Detail Record Maintenance of Financial Instruments */ ff AORS != ' ' then

***********

CALL PORTFOLIO ADJUSTER 110

***********

ENDff

ENDDO END

Pseudo-Code for Performance Measurement (PM)

Processing related to the Licensee Performance Measurement Table 104

BEGIN

IF Trxn = 'A' and Type = 'O' OR Trxn = 'S' and Type = 'R (which means ADD)

SELECT Data into Working Storage from PM Record IF Error then

INSERT INTO PM Record, Details IF Error then

Message "INSERT PM Error", Details Goto Write Reject Report ENDIF

ELSE

Increment Units by amount to be increased UPDATE Data to Table / Row IF Error Message "UPDATE PM Error 1", Derails

Goto Write Report Error ENDIF ENDIF ELSIF Trxn = 'A' and Type R' OR Trxn = 'S' and Type = 'O' (which means SUBTRACT)

SELECT Data into Working Storage from PM Record E Error then

Message " SELECT PM Error 2", Details Goto Write Report Error ENDE

E Units = 'ALL" and All Other Balances in the Row are Zero then DELETE from Table / Row E Error Message "DELETE PM Error", Details

Goto Write Report Error ENDE ELSE

Decrement Units by Amount to be reduced UPDATE PI SET Details E Error then

Message "UPDATE PM Error 2", Details Goto Write Report Writer ENDE ENDE ELSE

Null ENDE Goto EOJ

< < Write Reject Report > > INSERT into Reject Table, Details

E Error

STOP ENDE

< <EOJ> > Null

END

Pseudo-Code for Income / Expense Processing (IE)

Processing related to the Customer Income Statement (Income/Expense) Table 96

BEGIN

E Trxn = 'Debit' and Type = 'O' (which means ADD) OR Trxn = 'Credit' and Type = O' then

SELECT Data into Woiking Storage from E Record E Error hai

INSERT INTO E Table, Details E Error then Message "INSERT E Error 1", Details

Goto Write Report Error ENDE ELSE

Increment Units by amount to be increased UPDATE Data to Table / Row

E Error then

Message "UPDATE E Error 1", Details Goto Write Report Error ENDE ENDE

ELSE Trxn = 'Debit' and Type = 'R' (which means SUBTRACT)

OR Trxn = 'Credit' and Type = 'R' then

SELECT Data into Working Storage from E Record E Error then Message " SELECT E Error 2", Details

Goto Write Report Error ENDE E Units = 'ALL" then

DELETE from Table / Row E Error then

Message "DELETE E Error", Details Goto Write Report Error

ENDE

ELSE

Decrement Units by Amount to be reduced UPDATE E SET Details E Error tlrøi

Message "UPDATE E Error 2", Details

Goto Write Report Writer ENDE ENDE

ELSE

Null ENDE Goto EOJ < < Write Reject Report > >

INSERT into Reject Table, Details E Error then STOP ENDE < <EOJ> >

Null END

Pseudo-Code for AORS Processing

(Portfolio Adjuster 110 Processing)

BEGIN

/* The End AORS Switch is a global switch that signals the end of all AORS processing */ /* otherwise known as the Detail Record (or Row) Maintenance Processing. */

/* The switch is originally set = 0. Each called routine ends by setting the switch = 1. */

Set End AORL Switch = 0

DO WHILE End AORS Switch = 0

E Trxn = "ADD" then

E Type = O* tiren

************

CALL Original Add Module 114 (Originate Add)

************

E Error

Message "No OADD Routine" Goto Write Reject Report

ENDE

ELSE Type = 'R' th∞

***********

CALL Reverse Add Module 118 (Reverse Add)

***********

E Error

Message "NO RADD Routine" Goto Write Reject Routine

ENDE ELSE Message "Invalid O OR R Code for ADD", Details Goto Write Reject Report ENDE ELSE Trxn = 'SUBTRACT' then

E Type = 'O' then

***********

CALL Original Sell Module 122 (Originate Subtract)

*********** E Error then

Message "No OSUB Routine", Details Goto Write Reject Report ENDE ELSE Type = 'R' then

***********

CALL Reverse Sell Module 126 (Reverse .Subtract)

***********

E Error then

Message "No RSUB Routine, Details Goto Write Reject Report

ENDE ELSE

Message "Invalid O OR R for SUBTRACT", Details Goto Write Reject Report ENDE

ELSE

Message "Invalid Transaction", Details Goto Write Reject Report ENDE

Goto EOJ

< < Write Reject Report > > INSERT into Reject Table

E Error then STOP ENDE Set End AORL Switch = 1

< <EOJ> > Null

ENDDO END

A first embodiment of the processing for the balance sheet table 130 is provided in the flowchart of Fig. BAL-SHT. Note that for simplicity, error handling and related validity checking steps have been omitted. However, the performance of such steps is within the scope of the present invention, as one skilled in the art will appreciate.

A second pseudo-code embodiment of the processing for the balance sheet table 130 follows. Balance Sheet Processing (BS)

BEGIN E AORL = 'A' and OORR = O' (which means ADD)

AND AORL = 'S' and OORR = 'R' thai

SELECT Data into Woiking Storage from BS Record E Error then

INSERT INTO BS Table, Details E Error then

Message "INSERT BS Error', Details Goto Write Reject Table ENDE ELSE Increment Units by amount to be increased

UPDATE Data to Table / Row E Error

Message "UPDATE BS Error 1", Details Goto Write Report Error ENDE

ENDE ELSE AORL = 'A' and OORR = 'R* (which means SUBTRACT)

OR AORL = 'S' and OORR = O' then

SELECT Data into Working Storage from BS Record E Error then

Message " SELECT BS Error 2", Details Goto Write Report Error ENDE

E Units = 'ALL" then DELETE from Table / Row

E Error

Message "DELETE BS Error", Details Goto Write Report Error ENDE ELSE

Decrement Units by Amount to be reduced UPDATE E SET Details E Error then

Message "UPDATE BS Error 2", Details Goto Write Report Writer

ENDE ENDE ELSE

Null ENDE

Goto EOJ

< < Write Reject Report > > INSERT into Reject Table, Details E Error STOP

ENDE < <EOJ> > Null

END Pseudo-Code For Processing The Capital Gains Table 140

BEGIN ff AORL = 'S' and Type = 'O' (which means ADD)

SELECT Data into Working Storage from CG Record ff Error then

INSERT INTO CG Table, Details ff Error then Message "INSERT CG Table", Details

Goto Write Report Error ENDff ELSE

Increment Units by amount to be increased UPDATE Data to Table / Row ff Error

Message "UPDATE CG Error 1", Details Goto Write Report Error ENDff ENDff

ELSff AORL = 'S' and Type = 'R' (which means SUBTRACT)

SELECT Data into Working Storage from CG Record IF Error then

Message " SELECT CG Error 2", Details Goto Write Report Error

ENDff ff Units = 'ALL" then

DELETE from Table / Row IF Error Message "DELETE CG Error", Details

Goto Write Report Error ENDff ELSE

Decrement Units by Amount to be reduced UPDATE E SET Details ff Error then

Message "UPDATE CG Error 2", Details Goto Write Report Writer ENDff ENDff

ELSE

Null ENDff Goto EOJ «Write Reject Report»

INSERT into Reject Table, Details ff Error

STOP ENDIF «EOJ»

Null END Pseudo-Code for Original Add Module 114 Processing

Note: Do not turn switch OFF or back to 0 as these switches indicate whkh processes remain.

BEGIN ff Process 1 Switch = 0 then

Set Process 1 Switch = 1 ********

CALL BS

********

ELSff Process 2 Switch = 0 then

Set Process 2 Switch = 1

********

CALL PI

********

ELSff Process 3 Switch = 0 then

Set Process 3 Switch = 1 ********

CALL PA

********

ELSff Process 4 Switch = 0 then

Set Process 4 Switch = 1

********

CALL TS

********

ELSff Process 5 Switch = 0 then

Set Process 5 Switch = 1

*********

CALL PM *********

Set End AORS Switch = 1 Notes End of AORS Processing

ELSE

NULL

ENDff

*****************

CALL Subtransaction Scheduler 62

*****************

END

Pseudo-Code for Reverse of Add Module 118 Processing

BEGIN

IF Process 6 Switch = 0 then

Set Process 6 Switch = 1

******** CALL BS

********

ELSIF Process 7 Switch = 0 then

Set Process 7 Switch = 1 **********

CALL PI

**********

ELSff Process 8 Switch = 0 then

Set Process 8 Switch = 1

********

CALL PA

********

ELSff Process 9 Switch = 0 then

Set Process 9 Switch = 1

********

CAI TS

********

ELSff Process 10 Switch = 0 then

Set Process 10 Switch = 1

*********

CALL PM *********

Set End AORS Switch = 1 Notes End of AORS Processing

ELSE

NULL

ENDff

*****************

CALL Subtransaction Scheduler 62

*****************

END

PSEUDO-CODE FOR ORIGINAL SELL MODULE 122 PROCESSING

BEGIN ff Sell-Method = 'LOT' then

Select LOT Amount into Working Storage from BS record IF Amoimt Sold > Lot Amount in Working Storage then Message "Lot Amount > Amount Available" Goto Write Reject Report ENDff ff Process 11 Switch = 0 then

Set Process 11 Switch = 0

***************

CALL BS

***************

ELSff Process 12 Switch = 0 then Set Process 12 Switch = 0 **********

CALL PI **********

ELSIF Process 13 Switch = 0 then Set Process 13 Switch = 0

**********

CALL PA

**********

ELSff Process 14 Switch = 0 then Set Process 14 Switch = 0

**********

CALL CG

**********

ELSff Process 15 Switch = 0 then Set Process 15 Switch = 1

**********

CALL TS **********

ELSff Process 16 Switch = 0 then Set Process 16 Switch = 0

**********

CALL PM

**********

ELSff Process 17 Switch = 0 then Set Process 17 Switch = 0

CALL TL

**********

Set End AORS Switch = 1 NotesEndαfAORS Processing

ELSE

NULL

ENDff *****************

CALL SUBTRACTION SCHEDULER 62

*****************

ELSE

Select all LOTS into Temporary Working Storage Table Licn/Acct/Asset/Purch/Amt/Cost/Unit-Cost/ROWID) Set Total Amount Sold = Data Entry Amount Sold ff Total Amount Sold > Total Amount Available then

Message "Total Amount Sold > Total Amount Available", Details

Goto Write Reject Report ENDff

Avg-Factor = 1 ff Sell-Method = "AVG" then

Avg-Factor = (Total Amount Sold / Total Amount Available) ENDff

«Sell Multiple Lot Routine» DO While Total Amount Sold = 0

IF Total Amount Sold > 0 then ff Sell-Method = 'Fff" or ' ' then

Select LOT Amount Available into WS Lot Amount Where Purch = MIN (Purch) ENDff

ELSff

10 ff Sell-Method = 'Lff"

Select LOT Amount Available into WS Lot Amount Where Purch = MAX(Purch) ENDIF

ELSff

15 ff Sell-Method == 'LCF'

Select LOT Amount Available into WS Lot Amount Where Unit-Cost = MIN(Unit-Cost) ENDff

ELSIF

20 ff Sell-Method = 'HCF"

Select LOT Amount Available into WS Lot Amount Where Unit-Cost = MAX(Unit-Cost) ENDff

ELSE

25 «for Sell-Method = 'AVG' or 'ALL'»

IF Amount Sold * Avg Factor < WS Lot Amount then

UPDATE Temporary Table Lot Amount for Amount Sold ELSE

DELETE Total Row Temporary Table

30 ENDIF

**********

IF Process 11 Switch = 0 then

Set Process 11 Switch = 0

35 ***************

CALL BS

***************

ELSIF Process 12 Switch = 0 then

Set Process 12 Switch = 0

40 **********

CALL PI **********

ELSIF Process 13 Switch = 0 then

Set Process 13 Switch = 0

45 **********

CALL PA **********

ELSIF Process 14 Switch = 0 then Set Process 14 Switch = 0

50 **********

CALL CG

**********

ELSIF Process 15 Switch = 0 then

Set Process 15 Switch = 1

55 **********

CALL TS

********** ELSIF Process 16 Switch = 0 then

Set Process 16 Switch = 0

**********

CALL PM

**********

ELSff Process 17 Switch = 0 then Set Process 17 Switch = 0

**********

CALL TL

10 **********

Set End AORS Switch = 1 Notes End of AORS Proc-sssing

ELSE

NULL 15 ENDff

Decrement Total Amount Sold by Cap Gain Lot Amount Increment the e LOT Number in *****************

CALL SUBTRANSACTION SCHEDULE 62 *****************

ENDff ENDDO 25 ENDff

«EOJ»

NULL END

30 Originate Sell Routine

BEGIN ff Sell-Method = 'LOT' then

35 Select LOT Amount into Working Storage from BS record ff Amount Sold > Lot Amount in Working Storage then

Message "Lot Amount > Amount Available"

Goto Write Reject Report

ELSE 40 ***************

CALL BS Routine

***************

ENDff **********

45 CALL PEA

**********

CALL CG

**********

5Q **********

CALL TS

**********

CALL PM 55 ********** **********

CALL CG

**********

CALL TL

**********

ELSE

Select All LOTS into Temporary Working Storage Table Licn/Acct/Asset Purch/Amt/Cost/Unit-Cost/ROWID) Set Total Amount Sold = Data Entry Amount Sold ff Total Amount Sold >Total Amount Available then

Message "Total Amount Sold > Total Amount Available" Details

Goto Write Reject Report ENDff

Avg-Factor = 1

IF Sell-Method = 'AVG' then

Avg-Factor = (Total Amount Sold / Total Amount Available) ENDff DO While Total Amount Sold = 0 ff Total Amount Sold > 0 then ff Sell-Method = 'Fff' or ' ' then

.Select LOT Amount Available into WS Lot Amount Where Purch = MIN (Purch) ENDff

ELSIF ff Sell-Method = 'Lff"

Select LOT Amount Available into WS Lot Amount Where Purch = MAX(Purch) ENDff

ELSff ff Sell-Method = 'LCF'

ELSff ff Sell-Method = 'HCF"

ELSE

«for .Sell-Method = 'AVG' or 'ALL'» ff Amount Sold * Avg Factor < WS Lot Amount then

UPDATE Temporary Table Lot Amount for Amount Sold ELSE

DELETE Total Row Temporary Table

ENDff

**********

CALL BS with the amount of LOT sold

**********

ENDff

**********

CALL PEA

********** **********

CALL TS

**********

CALL PM

**********

CALL CG with the amount of LOT sold

**********

CALL TL

**********

Decrement Total Amount Sold by Cap Gain Lot Amount Increment the LOT Number

ENDff ENDDO ENDff Goto EOJ

«Write Reject Report» INSERT into Reject Table ff Error then STOP

ENDff

«EOJ»

END

Pseudo-Code for Reverse of Original Sell Module 126 Processing

BEGIN

IF Process 18 Switch = 0 then

Set Process 18 Switch = 1 ********

CALL BS with the amount of LOT sold

********

ELSff Process 19 Switch = 0 then

Set Processor 19 Switch = 1

********

CALL PI

********

ELSIF Process 20 Switch = 0 then

Set Process 20 Switch = 1

********

CALL PA

********

ELSff Process 21 Switch = 0 then

Set Process 21 Switch = 1 ********

CALL TS ********

ELSff Process 22 Switch = 0 then Set Process 22 Switch = 1 *********

CALL PM

*********

ELSIF Process 23 Switch = 0 then

Set Process 23 Switch = 1

********

CALL CG with the amount of LOT sold

********

ELSff Process 24 Switch = 0 then

Set Process 24 Switch = 1

********

CALL TL

********

Set End AORL Switch = 1 Notes End of AORS Processing

ELSE

NULL

ENDIF *****************

CALL Subtransaction Scheduler 62

*****************

END

Pseudo-Code for Processing Model #4

For All INSERTS. UPDATES, and DELETES to all Tables

BEGIN

IF Trxn is 'ADD' then

SELECT Data in Working Storage ff Error then

INSERT INTO Table, Details ff Error then

Message "INSERT Error", Details Goto Write Reject Report ENDff

ELSE

Increment the Details UPDATE Set Table, Details ff Error then Message "UPDATE Error ADD", Details

Goto Write Reject Report ENDIF ENDIF ELSIF Trxn is 'SUBTRACT' theai SELECT Data into Working Storage ff Error then

Message "SELECT Error Subtract", Details Goto Write Reject Report ENDIF If One or More Amounts > One or More Values from Existing Record then

ADD to Reject Report ff Error then

Message "INSERT Reject SUBTRACT", Details Goto Write Reject Report ENDff IF Details = 'ALL" then

DELETE From Table, Details ff Error then

Message "DELETE Error", Details Goto Write Reject Report ENDff

ELSE

Decrement the Details UPDATE SET, Details ff Error then Message "UPDATE Error SUBTRACT", Details

Goto Write Reject Report ENDIF ENDff ENDIF Goto EOJ

«Write Reject Report» INSERT INTO Reject Table, Details ff Error then Message "INSERT Reject Table Error", Details

STOP ENDff

«EOJ» NULL

END

Pseudo-Code for Processing the Trade Settlement Table 142

BEGIN ff Trxn = 'A' and Type = '0' OR Trxn = 'S' and Type = '0' (which means ADD)

INSERT into TS table, Details ff Error then

Message "INSERT TS Error 1", Details Goto Write Report Error END

ELSIF Trxn = 'A' and Type = 'R' OR Trxn = 'S' and Type = 'R' (which means SUBTRACT) SELECT Data into Working Storage from TS Record ff Error then

Message " SELECT TS Error 2", Details Goto Write Report Error

ENDIF

DELETE from Table / Row ff Error

Message "DELETE TS Error", Details Goto Write Report Error

ENDIF ELSE

Null ENDIF Goto EOJ

«Write Reject Report» INSERT into Reject Table, Details ff Error STOP

ENDff

«EOJ» Null

END

Pseudo-Code for Processing the Customer Cash Flow (Receipts/Disbursements) Table 100

BEGIN

IF Trxn = 'Receipt' and Type = 'O' (which means ADD) OR Trxn = 'Disbursement' and Type = 'O' then

SELECT Data into Working Storage from RD Record ff Error th-sn

INSERT INTO RD Table, Details ff Error then Message "INSERT RD Error", Details

Goto Write Report Error ENDIF ELSE

Increment Units by amount to be increased UPDATE Data to Table / Row ff Error then

Message "UPDATE RD Error 1", Details Goto Write Report Error ENDff ENDff

ELSIF Trxn = 'Receipt' and Type = 'R' (which means SUBTRACT)

OR Trxn = 'Disbursement' and Type = 'R'

SELECT Data into Working Storage from RD Record IF Error then Message " SELECT RD Error 2", Details

Goto Write Report Error ENDff ff Units = 'ALL" then

DELETE from Table / Row IF Error

Message "DELETE RD Error", Details Goto Write Report Error ENDff ELSE Decrement Units by Amount to be reduced

UPDATE E SET Details ff Error then

Message "UPDATE RD Error 2", Details Goto Write Report Writer

ENDff

ENDff ELSE

Null ENDff Goto EOJ

«Write Reject Report» INSERT into Reject Table, Details

IF Error then STOP

ENDff «EOJ» Null

END

Pseudo-Code for Processing the Pending Adjustment Table 138

BEGIN ff Trxn = 'A' and Type = 'O' OR Trxn = 'S' and Type = 'R' (which means ADD)

AND Trade Date < Income Ex-Date then

SELECT Data into Working Storage from PA Record IF Error then

INSERT INTO PA Table, Details ff Error then

Message "INSERT PA Error", Details Goto Write Report Error ENDff ELSE Increment Units by amount to be increased

UPDATE Data to Table / Row IF Error

Message "UPDATE PA Error 1", Details Goto Write Report Error ENDff

ENDff ELSIF Trxn = 'A' and Type = 'R' OR Trxn = 'S' and Type = 'O' (which means SUBTRACT) AND Trade Date > Income Ex-date + 1 then

SELECT Data into Working Storage from PA Record IF Error then

Message " SELECT PA Error 2", Details Goto Write Report Error ENDIF

IF Units = 'ALL" then DELETE from Table / Row ff Error

Message "DELETE PA Error", Details Goto Write Report Error ENDff ELSE

Decrement Units by Amount to be reduced UPDATE PA SET Details IF Error then

Message "UPDATE PA Error 2", Details

Goto Write Report Writer ENDIF

ENDff ELSE

Null ENDff Goto PA-EOJ «Write Reject Report» INSERT into Reject Table, Details ff Error

STOP

ENDff «PA-EOJ» Null

END

Pseudo-Code for Processing the Pending Income Table 134

BEGIN IF Trxn = 'A' and Type = 'O' OR Trxn = 'S' and Type = 'R' (which means ADD)

AND Trade Date < Income Ex-Date then

SELECT Data into Working Storage from PI Record ff Error then

INSERT INTO PI Table, Details IF Error then

Message "INSERT PI Error", Details Goto Write Reject Report ENDff ELSE Increment Units by amount to be increased

UPDATE Data to Table / Row ff Error

Message "UPDATE PI Error 1", Details Goto Write Report Error ENDff

SELECT Data into Working Storage from PI Record ff Error then

Message " SELECT PI Error 2", Details Goto Write Report Error ENDff

IF Units = 'ALL" then DELETE from Table / Row ff Error

Message "DELETE PI Error", Details Goto Write Report Error ENDff ELSE

Decrement Units by Amount to be reduced UPDATE PI SET Details ff Error then

M-sssage "UPDATE PI Error 2", Details

Goto Write Report Writer ENDff

ENDff ELSE

Null ENDff Goto PI-EOJ

«Write Reject Report» INSERT into Reject Table, Details ff Error

STOP

ENDff «PI-EOJ» Null

END

N_^gine File (or Table) Structure and Likely Order of Creation corresponding with Figs.4-A through 4-E

Institutional Profile Data Source

LM Licensee Master User-Definable

LU Lkensee Users User-Definable

LT Licensee Account Type User-Definable

LD Lkensee Default Definitions User-Definable

LL Lkensee General Ledger Definitions User-Definable

LS Lkensee Diversification Scheme User-Definable

LP Lkensee Performance Group User-Definable

LN Lkensee Summary Names User-Definable

LW Lkensee Service Wholesalers User-Definable

LR Lkensee Service Resellers User-Definable

Customer Profile

AO Account Objective User-Definable

AL Account Legal Capacity User-Definable

AJ Account jurisdiction User-Definable

AR Account Representatives User-Definable

AN Account Registration Names User-Definable

AM* Account Master User-Definable

AC Account Communication Links User-Definable

Transaction Profile

TM** Transaction Master User-Definable "Driving" File

TP** Transaction Processor User-Definable "Driving" File

TR Transactions - Recurring User-Definable "Driving" File

Entity Profile EM Entity Master Public Market Data

EA* Entity Attribute User-Definable

ET Entity Transaction User-Definable

Lkensee Status

SG* System General Ledger User-Definable

SJ* System Transaction journal System Defined "Driven" File

ST System Trade Settlement System Defined "Driven" File

SS System Summary Table System Defined

SR System Reject Table System Defined

SC System Transaction Count System Defined

Customer Status

CS Customer Income Statement (Income / Expense) System Defined "Driven" File

CF Customer Cash Flow (Receipts / Disbursements) System Defined "Driven" File

CB* Customer Balance Sheet System Defined "Driven" File

CG Customer Capital Gain System Defined "Driven" File

Cl Customer Pending Income System Defined "Driven" File

CA Customer Pending Capital Adjustments System Defined "Driven" File

CP* Customer Performance Measurement System Defined "Driven" File

Notes: * denotes Primary Control Tables ** denotes "Driving Tables"

TABLE DATA DESCRIPTIONS WITH EXAMPLES

(LM) Licensee Master

Primary Data consisting of Lkensee Identifier Lkensee Description

Trade Settlement Data consisting of

Lkensee Trade Settlement Switch Trade Offset Buy Identifier Trade Offset Sell Identifier Settle Offset Buy Identifier Settle Offset Sell Identifier +

Other Details +

Audit Fields consisting of Processing Model I Add Date

Add Sequence Number Add User Identifier Change Date

Change Sequence Number Change User Identifier Delete Date

Delete Sequence Number Delete User Identifier Number of Modifications Archive Status Archive Date

Example:

Licensee Lkensee Other Lkensee Lkensee

Identifier Description Address City/State/ZIP

LICNI First Lkensee Name Main Street Denver, CO

LICN2 Second Lkensee Name Broadway New York, NY

LICN3 Third Lkensee Name Michigan Ave. Chicago, IL

am Licensee Users

Primary Data consisting of Lkensee Identifier User Identifier User Description +

Other Details +

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee User User Other User User

Identifier Identifier Description Address City/State/ZIP

LICNI FUN First User Name Lincoln Ave Denver, CO

LICN2 SUN Second User Name Park Ave New York, NY

LICN3 TUN Third User Name Montgomery San Francisco, CA (LT) Licensee Account Type

Primary Data consisting of

Lkensee Identifier

Account Type Identifier

Account Type Description

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee Account Account

Identifier Type Number Type Name

LICNI 100 Pension Trust

LICNI 200 Investment Advisory

LICNI 300 Estates

LICNI 400 Settlements - Buy

LICNI 500 Settlements - Sell

LICN2 1000 Wireless Communications

LICN2 2000 Landiine Communications

LICN2 3000 Satellite Broadcast

LICN3 9000 Domestk Subsidiary

LICN3 10000 Foreign Subsidiary

(LD) Licensee Default Definitions

Primary Data consisting of Lkensee Identifier Default Class

Demand or Overdraft

Accounting Control Number

Accounting Control Number Description

Cash Record Pointer in EA Table + Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee Class Sub-Class Accounting Accounting

Identifier Iden Iden Control Number Control Name

LICNI IC D AOI Income Cash Demand

LICNI IC 0 A02 Income Cash Overdraft

LICNI IC D A03 Principal Cash Demand

LICNI IC 0 A04 Principal Cash Overdraft

LICNI UI L05 Uninvested Income

LICNI UP LIO Uninvested Principal

LICNI II LI5 Invested Income

LICNI IP L20 Invested Principal

au Licensee General Ledger Definition

Primary Data consisting of

Lkensee Identifier

Asset or Liability

Account Type Identifier

Account Type Description

+ Other Details

+

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number Change User Identifier Delete Date

Delete Sequence Number Delete User Identifier Number of Modifications

Archive Status Archive Date

(See Details Provided)

Primary Data consisting of

Lkensee Identifier

Diversification Type Identifier

Diversification Group Identifier

Diversification Class Identifier

Diversification Description + Other Details

+

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier umber of Modifications

Archive Status

Archive Date

Example:

Lkensee Diversification Diversification Diversification Diversification

Identifier Type Group Class Name

LICNI 100 000 000 Money Market Instruments

LICNI 100 100 000 US Govt Bills

LICNI 100 200 000 US Govt Notes

LICNI 100 300 000 Par Notes

LICNI 100 400 000 Discount Notes

LICNI 200 000 000 Fixed Income Securities

LICNI 200 100 000 US Govt Bonds

LICNI 200 200 000 Municipal Bonds

LICNI 200 300 000 Corporate Bonds LICNI 200 400 000 Bond Funds

LICNI 300 000 000 Equities

LICNI 300 100 000 Preferred Stock

LICNI 300 200 000 Convertible Preferred

LICNI 300 300 000 Common Stock

LICNI 300 300 100 Automotive

LICNI 300 300 200 Building

LICNI 300 300 300 Chemical

LICNI 300 300 400 Drug

LICNI 300 400 000 Oil Partnerships

LICNI 300 500 000 Real Estate Partnerships

LICN2 100 000 000 Communication Servkes

LICN2 100 100 000 Wireless Communication

LICN2 100 200 000 Landline Communication

LICN2 100 300 000 Direct Satellite

LICN3 100 100 000 Cash

LICN3 100 200 000 Other Current Assets

LICN3 100 300 000 Fixed Assets

LICN3 100 400 000 Depreciation

LICN3 100 500 000 Other Tangible Assets

LICN3 100 600 000 Other Intangible Assets

LICN3 100 700 000 Current Liabilities

LICN3 100 800 000 Deferred Taxes

LICN3 100 900 000 Long-Term Debt

LICN3 100 1000 000 Net Worth

(LP) Licensee Performance Group

Primary Data consisting of

Lkensee Identifier

Performance Type 1 dentifier

Performance Group Identifier

Performance Class Identifier

Performance Description

Other Details

+

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier Number of Modifications Archive Status Archive Date

Example:

Lkensee Perf Meas Perf Meas Perf Meas Perf Meas

Identifier Jj e Group Class Name

LICNI 100 000 000 Money Market

LICNI 100 100 000 US Notes

LICNI 100 100 9710 Maturing 10/97

LICNI 100 100 9711 Maturing 11/97

LICNI 100 200 000 Par Notes

LICNI 100 200 9711 Maturing 11/97

LICNI 100 200 9712 Maturing 12 97

LICNI 200 000 000 Municipal Bonds

LICNI 200 AAA 000 Rated AAA

LICNI 200 AAA 9803 Maturing 03/98

LICNI 200 AAA 9806 Maturing 06/98

LICNI 300 000 000 Common Stock

LICNI 300 100 000 Durables

LICNI 300 100 100 Autos

LICNI 300 100 200 Appl

LICNI 300 200 000 Consumer Goods

LICNI 300 200 100 Food

LICNI 300 200 200 Beverage

sm Licensee Summary Names

Primary Data consisting of

Lkensee Identifier

Summary Type Identifier

Summary Number

Summary Descripti an + Other Details

+

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Example:

Lkensee Type Group Class Summary Item

Identifier Code Code Code Name

LICNI 1 0001 Dividends - Ordinary

LICNI 1 0002 Dividends - Partially Tax-Exempt

LICNI 1 0003 Dividends - Tax-free

LICNI E 0001 Management Fees

LICNI E 0004 Legal Expenses

LICNI R 0001 1 Dividends

LICNI R 0002 1 Interest - Net

LICNI R 0007 P Principal Contributions

LICNI R 0008 P Principal Sale Proceeds

LICNI D 0001 1 Management Fees

LICNI D 0009 P Principal Disbursements

a Licensee Service Wholesalers

Primary Data consisting of

Licensee Identifier

Wholesaler Identifier

Wholesaler Address

Number of Calls

Value of Call

+ Other Details

-r

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date Example:

Lkensee Wholesaler Wholesaler Wholesaler Gty tate/ZIP Identifier Identifier Name Address Codes

LICNI ABCD AB Cellular Dealer 100 Main Street Denver, CO LICNI RSTU RS Telephone Utility 200 Broadway NY, NY ιm Licensee Resellers

Lkensee Identifier

Wholesaler Identifier

Reseller Identifier

Reseller Address

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee Wholesaler Reseller Reseller Reseller CityΛtate/ZIP

Identifier Identifier Identifier Name Address Codes

LICNI ABCD 123 123 Reseller 200 Oak Tulsa, OK

LICNI ABCD 234 234 Reseller 500 Elm Okla City, OK

LICNI RSTU 678 678 Reseller 300 Pine Fresno, CA

LICNI STUV 789 789 Reseller 700 Cedar Pittsburgh, PA

(AO) Account Objective

Primary Data consisting of Lkensee Identifier Objective Identifier Objective Descripti on

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status Archive Date

Example:

Lkensee Objective Objective

Identifier Identifier Name

LICNI 0100 Growth

LICNI 0200 Income

LICNI 0300 Growth with Income

LICNI 0400 Capital Preservation

LICNI 0500 High-Risk

(AL) Account Legal Capacity

Primary Data consisting of Lkensee Identifier Legal Capacity Identifier Legal Capacity Description +

Other Details + Audit Fields consisting of Processing Model I Add Date Add Sequence Number

Add User Identifier Change Date

Change Sequence Number Change User Identifier Delete Date

Example:

Lkensee Legal Capacity Legal Capacity

Identifier Number Name

LICNI 010 Trustee

LICNI 020 Broker

LICNI 030 Advisor

LICNI 040 Agent

LICNI 050 Escrow

LICNI 060 Executor

LICNI 070 Administrator

(Al) Account Jurisdiction

Primary Data consisting of Lkensee Identifier jurisdiction Identifier Jurisdiction Description +

Other Details +

Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee Jurisdiction Jurisdiction Identifier Identifier Name

LICNI CA California LICNI PA Pennsylvania LICNI VI Virgin Islands LICNI NA Netherlands Antilles (AR) Account Representative

Primary Data consisting of

Lkensee Identifier

Account Representative Identifier

Account Representative Name

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

Example:

Lkensee Representative Representative Identifier Identifier Name

LICNI RR Rhonda Red LICNI WW Wanda White LICNI BB Bill Brown LICN GG Glenn Green

(AN) Account Registration Name

Primary Data consisting of

Lkensee Identifier

Registration Identifier

Registration Description

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date Change Sequence Number Change User Identifier Delete Date

Example:

Lkensee Registration Registration

Identifier Identifier Name

LICNI AA Able & Company LICNI BB Baker & Company LICNI CC Charlie & Company

(AM) Account Master

Primary Data consisting of

Lkensee Identifier

Account Identifier

Account Description

Account Address

Account Fiscal Year - MM

Account Fiscal Year - DD

Account Fiscal Year - Number of Periods

Income Posting Code

Account Type

Account Objective

Account Legal Capacity

Account jurisdiction

Account Representative

Account Registration Name

Income /Expense Switch

Receipts / Disbursement Switch

Performance Measurement Switch

Lkensee Wholesaler

Lkensee Reseller

Account Settlement Switch

+ Other Details

+ System Control Data consisting of

Income Cash

Principal Cash Invested Income

Invested Principal

Total Units - Assets

Liabilities Total Units - Liabilities

+ Capital Gain Control Fields consisting of

Total Units

Total Cost Basis System Control Fields consisting of

Total Income

Total Expense

Total Receipts

Total Disbursements +

Pending Income consisting of

Total Units

Total Cost Basis

Total Pending income +

Pending Cap Adj Out consisting of

Cap Adj Out - Units

Cap Adj Out - Cost Basis

Cap Adj In - Units Cap Adj In - Cost Basis

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

(AC) Account Communication Links

Primary Data consisting of Account Identifier

Communications Number

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status Archive Date

Example:

Licensee Account Communications

Identifier Identifier Identifier

LICNI 123456 ATT-001

LICNI 123456 TCI-345

LICNI 234567 US-West

LICNI 234567 ATT-002

LICNI 234567 MCI

LICNI 456789 Sprint

(TM) Transaction Master

Primary Data consisting of Lkensee Identifier Transaction Identifier Income Posting Code

Transaction Description Add or Subtract Switch Settlement Transaction Identifier Terminate Settlement Switch +

Add User Identifier Change Date Change Sequence Number Change User Identifier Delete Date

Delete Sequence Number Delete User identifier

Number of Modifications Archive Status Archive Date

Example:

Lkensee Transaction Income Transaction

Identifier Identifier Posting Code Name

LICNI DOI 1 Paid Management Fee

LICNI SE 1 Sell Equity

LICNI SE P Sell Equity

LICNI SE B Sell Equity

LICN2 DOI P Cellular Charge

LICN2 D02 P Land line Charge

LICN2 D03 P Direct Satellite Charge

LICN2 004 P America On-Line Charge

sm Transaction Processor

Primary Data consisting of Lkensee Identifier Transaction Identifier Transaction Income Posting Code Transaction Process Description

+ Other Details

+ Audit Fields consisting of Processing Model 1

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Example:

Lkensee Transaction income

Identifier Identifier Posting Code Operator Operand I Operand 2 Suffix

(TR) Transactions - Recurring

Primary Data consisting of Lkensee Identifier Account Identifier

Transaction Identifier Transaction Amount Begin Paying End Paying User Identifier

+ Other Details + Audit Fields consisting of Processing Model ! Add Date

Add Sequence Number Add User Identifier Change Date Change Sequence Number Change User Identifier

Delete Date

Delete Sequence Number Delete User Identifier Number of Modifications Archive Status

Archive Date

Example:

Lkensee Account Transaction Transaction Begin End User

Identifier Identifier Identifier Amount Date Date Identifier

(EM) Entity Master

Primary Data consisting of Entity Identifier Entity Description Asset or Liability Code

Settlement Days

+ Income Collection Data consisting of Income Rate

Income Ex-Date

Income Record Date

Income Payment Date

+ Capital Adjustment Data consisting of

Capital Adjustment Rate

Capital Adjustment Ex-Date

Capital Adjustment Record Date

Capital Adjustment Payment Date Capital Adjustment New Entity

+ Other Details

+ Audit Fields consisting of Processing Model I Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications Archive Status

Archive Date

(■EA) Entity Attribute

Primary Data consisting of

Lkensee Identifier

Entity Identifier

+ Management Decision-Making Data consisting of

Diversification Type

Diversification Group

Diversification Class

+ Performance Measurement Data consisting of

Performance Type

Performance Group Performance Class

+ Accounting Data consisting of

Accounting Control Number - Asset Accounting Control Number - Liability

+ System Control Data consisting of

Invested Income

Invested Principal Total Units - Assets

Liabilities

Total Units - Liabilities

+ Settlement Data consisting of Buy - In Units

Buy - Out Cost Basis

Sell - In Proceeds

Sell - Out Units

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date

(ET) Entity Transaction

Primary Data consisting of Lkensee Identifier

Entity Identifier

Transaction Identifier

+

Other Details +

Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number Add User Identifier Change Date

Change Sequence Number Change User Identifier Delete Date

Example:

Licensee Entity Transaction Identifier Identifier Identifier

LICNI GM BE LICNI GM XO LICNI GM XI

(SG) System General Ledger

Primary Data consisting of

Lkensee Identifier

+ Control Fields consisting of

Asset or Liability

Account Type Identifier

Accounting Control Number

Account Balance

+ Other Details

+ Audit Fields consisting of Processing Model I

Add Date

Add Sequence Number

Add User Identifier

Change Date

Change Sequence Number

Change User Identifier

Delete Date

Delete Sequence Number

Delete User Identifier

Number of Modifications

Archive Status

Archive Date Example:

(See Details provided)

(SJ) System Transaction Journal

Primary Data consisting of Lkensee Identifier Account Identifier

Transaction Identifier and either

Buy /Sells Debits /Credits

Entity Identifier Entity Identifier (if any) Purchase Date Principal

Amount Units or Income

Net Amount Net Amount

Cost Basis (if Sell) + Other Details

+ Currency Fields consisting of Currency Rate Currency From Currency To

Currency Date + Sell Data consisting of Sell Date Sell Price

Sell Proceeds Sell Transaction Date Sell Transaction Sequence Number Sell Transaction Lot Sell To

Capital Gain Amount Capital Gain Period + Sell Currency Data consisting of Sell Currency Rate

Sell Currency From Sell Currency To Sell Currency Date + Audit Fields consisting of Processing Model 2

Transaction Date Transaction Sequence Number Transaction Lot Reversing Transaction Date

Reversing Sequence Number

Reversing Transaction Lot

Reversed By Transaction Date Reversed By Transaction Sequence N umber

Reversed By Transaction Lot

Trade Date

Archive Status

Archive Date

(ST) System Trade Settlement

Primary Data consisting of

Lkensee Identifier Account Identifier

Entity Identifier

Purchase Date

Amount Units

Cost Basis Buyer /Seller

Trade Settlement Date

+ Currency Fields consisting of

Currency Ratio Currency From

Currency To

Currency Date

+

Other Details +

Transaction Date

Transaction Sequence Number

Transaction Lot

+ Audit Data consisting of

Add Date

Add User Identifier

Archive Status

Archive Date

(SS) System Summary Table

Primary Data consisting of Lkensee Identifier job Number job Name Begin Time End Time Number of Accepts

Number of Rejects

Total Items

+ Audit Data consisting of

Add Date

Add User Identifier

Archive Status

Archive Date

Example:

Licensee Job Job Begin End Total Number Number

Identifier Number Name Time Time Transactions Accepts Rejects

(SR) System Reject Table

Primary Data consisting of

Lkensee Identifier Lkensee Record + Audit Data consisting of Add Date

Add User Identifier Archive Status Archive Date

Example:

License Transaction

Identifier Record

(SC) System Transaction Count

Primary Data consisting of Lkensee Identifier Today's Date

Transaction Identifier Transaction Count - Originate Transaction Count - Reversal + Audit Data consisting of

Add Date

Add User Identifier Archive Status Archive Date

Example:

License Transaction Transaction Transaction Transaction

Identifier Date Identifier Count - Orig Count - Rev

(CS) Customer Income Statement (Income / Expense)

Primary Data consisting of Lkensee Identifier

Account Identifier

Fiscal Year - YYYY

Fiscal Year - Period

Income /Expense Income /Expense Number Income /Expense Balance + Audit Fields consisting of Add Date

Add User Identifier

Archive Status

Archive Date

Example:

Lkensee Account Fiscal Fiscal Inc/Exp Inc/Exp Inc/Exp Identifier Identifier Year Period identifier Number Balance

LICNI

(CF) Customer Cash Flow (Receipts / Disbursements)

Primary Data consisting of

Lkensee Identifier

Account Identifier

Fiscal Year -YYYY

Fiscal Year - Period Receipt /Disbursement

Receipt / Disbursement Number

Receipt / Disbursement Balance

+ Audit Fields consisting of Add Date

Add User Identifier

Archive Status

Archive Date Example:

Licensee Account Fiscal Fiscal Rec/Dis Rec/Dis Rec/Dis identifier Identifier Year Period Identifier Number Balance

LICNI

(CB) Customer Balance Sheet

Primary Data consisting of

Lkensee Identifier Account Identifier Entity Identifier Purchase Date Amount Units

Cost Basis + Currency Data consisting of Currency Rate Currency From

Currency To Currency Date + Other Details +

Transaction Identification consisting of Transaction Date Transaction Sequence Number Transaction Lot +

Audit Fields consisting of Add Date

Add User Identifier Archive Status Archive Date

(CG) Customer Capital Gains

Primary Data consisting of

Cost Basis Purchase Price Buy From + Transaction Identification consisting of

Transaction Date

Transaction Sequence Number Transaction Lot

+ Buy Currency Fields consisting of

Current Rate

Currency From Currency To

Currency Date

+ Sell Data consisting of

Sell Date Sell Price

Sell Proceeds

Sell Transaction Date

Sell Transaction Sequence Number

Sell Transaction Lot Sell To

Capital Gain Amount

Capital Gain Period

+ Sell Currency Data consisting of Sell Currency Rate

Sell Currency From

Sell Currency To

Sell Currency Date

+ Audit Fields consisting of

Add Date

Add User Identifier

Archive Status

Archive Date

(Cl) Customer Pending Income

Primary Data consisting of

Lkensee Identifier Account Identifier

Entity Identifier

Purchase Date

Amount Units

Cost Basis Purchase Price

+ Transaction Identification consisting of

Transaction Date Transaction Sequence Number

Transaction Lot

+ Payment Date Data consisting of Income - Ex-Date

Income - Record Date

Income - Payment Date

+ Audit Fields consisting of Add Date

Add User Identifier

Archive Status

Archive Date

(CA) Pending Capital Adjustment

Primary Data consisting of

Lkensee Identifier

Account Identifier +

Pending Out Data consisting of

Entity Identifier (Old Entity)

Purchase Date

Transaction Identifier (Exchange Out) Amount Units (Old Amount)

Cost Basis

Purchase Prke

+ Transaction Identification consisting of Transaction Date

Transaction Sequence Number

Transaction Lot

+ Pending In Data consisting of Transaction Identifier (Exchange In)

Entity Identifier (New Entity)

Amount Units (New Amount)

+ Payment Date Data consisting of Capital Adjustment - Ex-Date

Capital Adjustment - Record Date

Capital Adjustment - Payment Date

+ Audit Fields consisting of Add Date

Add User Identifier

Archive Status

Archive Date (CP) Customer Performance Measurement

Primary Data consisting of Lkensee Identifier

Account Identifier

Fiscal Year - YYYY

Fiscal Year - Period

Performance Measurement - Type Performance Measurement - Group

Performance Measurement - Class

Beginning Value

Beginning Units

Contributions Distributions

Income

Expenses

Management Fees

Commissions Federal Taxes

State Taxes

Local Taxes

Ending Value

Ending Units Ending Net Asset Value

+ Capital Gain Control Fields consisting of

Total Units

Total Cost Basis System Control Fields consisting of

Total Income

Total Expense

Total Receipts

Total Disbursements +

Pending Income consisting of

Total Units

Total Cost Basis

Total Pending Income +

Pending Cap Adj Out consisting of

Cap Adj Out - Units

Cap Adj Out - Cost Basis

Cap Adj In - Units Cap Adj In - Cost Basis

+ Audit Fields consisting of

Add Date Add User Identifier Archive Status Archive Date

SAMPLE DATA FOR LICENSE GENERAL LEDGER DEFINITION TABLE (LL)

Lkensee I Isset Accounting Accounting Identifier c ir Liab Control Number Name

LICNI I A05 Municipal Bonds

LICNI I I A07 Corporate Bonds

LICNI I , AIO Common Stocks

LICNI / I AI2 Mutual Funds

LICNI I 1 AI3 International Currencies

LICNI / \ AI5 Oil Partnerships

LICNI I I A20 Real Estate Partnerships

LICNI I 1 A30 Foreign Equities

LICNI / I A35 Objects of Art

LICNI . 1 A40 Jewelry

LICNI 1 \ A45 Homes

LICN I 1 A50 Automobiles

LICN / 1 A90 Derivatives

LICN2 I [ WIO MSA/RSA -North

LICN2 / 1 W20 MSA/RSA -East

LICN2 i \ W30 MSA/RSA -South

LICN2 1 I W40 MSA/RSA -West

LICN2 I LIO Alabama

LICN2 1 \ L20 Alaska

LICN2 L500 Wyoming Licensee Asset Accounting Accounting Identifier or Liab Control Number Name

LICN2 A SIO Major Market 1

LICN2 A S20 Major Market 2

LICN2 A S30 Major Market 3

LICN2 A SI000 Major Market N

LICN3 A CIO Cash

LICN3 A C20 Other Current Assets

LICN3 A OO Fixed Assets

LICN3 A C40 Depreciation

LICN3 A C50 Intangible Assets

LICNI L05 Uninvested Income

LICNI LIO Invested Income

LICNI LI5 Uninvested Principal

LICNI L20 Invested Principal

LICNI L30 Personal Notes

LICNI L40 Mortgages

LICNI L90 Income

LICNI L60 Short-Term Liabilities

LICNI L65 Deferred Taxes

LICNI L70 Long-Term Liabilities

LICNI L75 Net Worth SAMPLE DATA FOR SYSTEM GENERAL LEDGER TABLE

Lkensee Asset Account Accounting Accounting Master or Liab lype Control Number Name

LICNI A 000 000 Financial Services Assets

LICNI A 100 000 Pension Trust

LICNI A 100 AOI Income Cash Demand

LICNI A 100 A02 Income Cash Overdraft

LICNI A 100 A03 Principal Cash Demand

LICNI A 100 A04 Principal Cash Overdraft

LICNI A 100 A07 Corporate Bonds

LICNI A 100 AIO Common Stocks

LICNI A 100 AI5 Oil Partnerships

LICNI A 100 A20 Real Estate Partnerships

LICNI A 100 A30 Foreign Equities

LICNI A 200 000 Investment Advisory

LICNI A 200 AOI Income Cash Demand

LICNI A 200 A02 Income Cash Overdraft

LICNI A 200 A03 Principal Cash Demand

LICNI A 200 A04 Principal Cash Overdraft

LICNI A 200 A05 Municipal Bonds

LICNI A 200 A07 Munkipal Bonds

LICNI A 200 AIO Common Stocks

LICNI A 200 AI2 Mutual Funds

LICNI A 200 AI3 International Currencies

LICNI A 200 AI5 Oil Partnerships

LICNI A 200 A20 Real Estate Partnerships

LICNI A 100 A30 Foreign Equities

LICNI A 100 A90 Financial Derivatives Lkensee Asset Account Accounting Accounting Master or Liab lyjje Control Number Name

LICNI A 300 000 Estates

LICNI A 300 AOI Income Cash Demand

LICNI A 300 A02 Income Cash Overdraft

LICNI A 300 A03 Principal Cash Demand

LICNI A 300 A04 Principal Cash Overdraft

LICNI A 300 A05 Municipal Bonds

LICNI A 300 A07 Corporate Bonds

LICNI A 300 AIO Common Stocks

LICNI A 300 AI2 Mutual Funds

LICNI A 300 AI5 Oil Partnerships

LICNI A 300 A20 Real Estate Partnerships

LICNI A 300 A30 Foreign Equities

LICNI A 300 A35 Objects of Art

LICNI A 300 A40 Jewelry

LICNI A 300 A40 Homes

LICNI A 300 A50 Automobiles

LICNI A 400 000 Settlement Accounts - Buy

LICNI A 400 AOI Income Cash Demand

LICNI A 400 A02 Income Cash Overdraft

LICNI A 400 A03 Principal Cash Demand

LICNI A 400 A04 Principal Cash Overdraft

LICNI A 400 A05 Corporate Bonds

LICNI A 400 A07 Municipal .Bonds

LICNI A 400 AIO Common Stocks

LICNI A 400 AI5 Oil Partnerships

LICNI A 400 A20 Real Estate Partnerships

LICNI A 400 A30 Foreign Equities Lkensee sset Account Accounting Accounting Master or Liab lyjje Control Number Name

LICNI 500 000 Settlement Accounts - Sell

LICNI 500 AOI Income Cash Demand

LICNI 500 A02 Income Cash Overdraft

LICNI 500 A03 Principal Cash Demand

LICNI 500 A04 Principal Cash Overdraft

LICNI 500 A05 Corporate Bonds

LICNI 500 A07 Municipal Bonds

LICNI 500 AIO Common Stocks

LICNI 500 AI5 Oil Partnerships

LICNI 500 A20 Real Estate Partnerships

LICNI 500 A30 Foreign Equities (AND/OR)

LICN2 1000 000 Communication Assets LICN2 1000 WOO Wireless Communications LICN2 1000 WIO MSA RSA - North LICN2 1000 W20 MSA/RSA - East LICN2 1000 W30 MSA/RSA - South LICN2 1000 W40 MSA/RSA - West LICN2 2000 LOO .Landline Communications LICN2 2000 LIO Alabama LICN2 2000 L20 Alaska

LICN2 A 2000 L500 Wyoming

LICN2 A 3000 SOO Satellite Broadcast

LICN2 A 3000 SI0 Major Market 1 Lkensee Asset Account Accounting Accounting Master or Liab Iχpe Control Number Name

LICN2 A 3000 S20 Major Market 2

LICN2 A 3000 S30 Major Market 3

LICN2 / I 3000 SIOOO Major Market 4 (AND/OR)

LICN3 / \ 0000 000 Corporate Assets

LICN3 / I 9000 000 Domestic Subsidiary

LICN3 1 9000 CIO Cash

LICN3 t \ 9000 C20 Other Current Assets

LICN3 / 1 9000 OO Fixed Assets

LICN3 I 1 9000 C40 Depreciation

LICN3 . \ 9000 GO Intangible Assets

LICN3 I \ 9000 000 Foreign Subsidiary

LICN3 . \ 9000 CIO Cash

LICN3 . , 9000 αo Other Current Assets

LICN3 \ 9000 GO Fixed Assets

LICN3 J s 9000 C40 Deprecation

LICN3 J \ 9000 GO Intangible Assets

LICNI 000 000 Financial Services Liabilities

LICNI L 100 000 Pension Trust

LICNI L 100 LI5 Uninvested Principal

LICNI L 100 L20 Invested Principal

LICNI L 200 000 Investment Advisory

LICNI L 200 L05 Uninvested Income Lkensee sset Account Accounting Accounting Master or Liab lyjje Control Number Naiηe

LICNI 200 LIO invested Income

LICNI 200 LI5 Uninvested Principal

LICNI 200 L20 Invested Principal

LICNI 300 000 Estates

LICNI 300 L05 Uninvested Income

LICNI 300 LIO Invested Income

LICNI 300 LI5 Uninvested Principal

LICNI 300 L20 Invested Principal

LICNI 300 130 Personal Notes

LICNI 300 L40 Mortgages

LICNI 400 000 Settlement - Buy

LICNI 400 LI5 Uninvested Principal

LICNI 400 L20 Invested Principal

LICNI 500 000 Settlement - Buy

LICNI 500 LI5 Uninvested Principal

LICNI 500 L20 invested Principal (AND/OR)

LICN2 1000 000 Communications LICN2 1000 000 Wireless LICN2 1000 L90 Income LICN2 2000 000 Landline LICN2 2000 L90 Income LICN2 3000 000 Satellite Broadcast LICN2 3000 L90 Income (AND/OR)

LICN3 9000 000 Domestic Subsidiary LICN3 9000 L60 Short-Term Liabilities Lkensee Asset Account Accounting Accounting Master or Liab Type Control Number Name

LICN3 L 9000 L65 Deferred Taxes

LICN3 L 9000 L70 Long-Term Liabilities

LICN3 L 9000 L7S Net Worth

LICN3 L 9000 000 Foreign Subsidiary

LICN3 L 9000 L60 Short-Term Liabilities

LICN3 L 9000 L65 Deferred Taxes

LICN3 L 9000 L70 Long-Term Liabilities

LICN3 L 9000 L75 Net Worth

A Standardized Method for Naming the Programs

(< )r SQL Scripts) and Data Elements of Real-time Multiprocessed Automated Applications

The specific invention is a standardized file naming convention to be used in the automatk generation of program code for multiple large-scale transaction processing applications (such as securities trading, telecommunications billing, and work management) on multi-processing computers (using 4, 8, 16, 32 processors) with 100% auditability of user-defined controls. The standardized file naming convention is totally independent of any specific a.) application such as accounts receivable, customer billing, etc., b.) industry such as financial servkes, telecommunications, or work management, c.) hardware manufacturer such as Compaq, Digital, HP, IBM, NCR, Unisys, d.) operating system such as MS-DOS, UNIX, OpenVMS, MVS, etc., e.) relational database management system such as Oracle, Sybase, MS-SQL Server, f.) computer language such as SQL, COBOL, Fortran, PL/1 , etc.

The standard naming convention contains the fewest number of characters in any naming conventions; namely, eleven characters used by MS-DOS. The naming convention of MS-DOS uses eight characters as a file name and three characters as a file extension wherein the user may define a file name using the alphabet and selected other characters. While this flexibility is suitable for home use are a small number of files and users, it is not acceptable for large-scale enterprise-wide applications with large number of files and large number of supporting technicians. Hence, the need for enterprise-wide standards. The standard file naming convention contains six elements that permit the technician to readily identify the functionality of the specific script (or program) without looking at its contents. Using ANSI Standard structured Query Language as an example language, the six elements are: a.) a 2-character mnemonic for the SQL commands such as: Mnemonic ANSI Standard SQL Commands

CT Create Table SF Select From Table

DF Delete From DT Drop Table II Insert Into

SI Select Into

CS Create Sequence

DS Drop Sequence Cl Create Index Dl Drop Index

RV Review RT Retest RS Reset, etc.

b.) a 2-character mnemonk for the application name such as

Mnemonic User Defined Application Name Examples ST Securities Trading

TC Telecommunications Billing WM Work Management, etc

c.) a 2-character mnemonk for the table (or file name) such as Mnemonic User-Defined Table Name Examples AM Account Master Name/Address/Etc. SM Securities Master DC Detail Calls

XB External Billing, etc. III d.) a 1 -character i mnemonk for the table cluster role such as

Mnemonic Standard Table Roles

M Master

1 Input

A Accepts

R Rejects

H History

S Summary

1 Master History

2 Accepts History

0 Output

e.) a I -character mnemonk for the table cluster type such as Mnemonic Standard Table Types M Master

J Journal

T Temporary

1-9 Index Numbers

f.) a 3-character extension is then added to the file name depending upon the type of operating system being used such as MS-DOS, UNIX, OpenVMS, etc. and whether or not the file is a source file for programmer use or a compiled file (or stored procedure) for machine use.

Hence, script name examples are: QXBMDMMiQL - Create Table for the External Billing System, Master Definition Table Cluster, Master Table, and Master Role for SQL use.

DTXBDCOJ.SQL - Drop Table for the External Billing System, Detail Call Cluster, Output Table, and journal Role for SQL use.

Circumstances Leading to the Invention The circumstances leading to the invention of a standard SQL script naming convention are: a.) one programmer will rarely adhere to the same naming conventions over time and unless an acceptable standard is defined each succeeding programmer added to the job will only complicate the issue by bringing their own standards. Hence, software maintenance becomes a matter of knowing whkh programmer wrote which program at what time. b.) without a naming standard any programmer has no idea of what functions the programming is performing without opening the program and examining the program code. This process produces create inefficient maintenance by existing programmers and inefficient training for new programmers. c.) Competitive pressures are mounting for the efficient of software maintenance.

Advantage of the Invention

Because no duplicate script names are permitted the name of each SQL Script should a.) convey to the user the precise use of each SQL Script and b.) permit the storage of all SQL scripts in a one SQL Script Library, or directory.

A standard naming convention also permits the user to determine what scripts may be automatically executed in sequence by use of a SQL command script, whkh is a single SQL script containing a list of SQL scripts to be executed in sequence. Hence, any single SQL scripts contained in the SQL Library can be reused in many different SQL command scripts.

Although any standard naming convention represents a unique entity separate and apart from the other technologies described immediately above, this partkular naming convention is unique in that it embraces all of the logical information necessary to readily identify the role of the script in the total system.

Detailed Description of Invention; std name is a standard naming convention that constructs names for programs (or SQL Scripts), system tables, table clusters, and data elements. The seven basic elements are:

I.) org name Organization 2

2.) com name SQL Command 2 3.) app name Application 2

4.) tab name Table 2

5.) rol name Table Role I

6.) typ name Table Type I

7.) col name Column (or Field) 4 std name defines both "external" names used by the operating system and "internal" names used by the specific program. The "external" resulting names are: I.) clu πame Cluster Name 4

2.) sys iame System Table Name 6

3.) ext name Extension Name 3 4.) sql name SQL Script Name 11 (8 name plus 3 extension) where the SQL Script Names are used by the operating systems.

The "internal" resulting names are: I.) tab iden Table Iden Name 4 2.) col name Column (or Field) Name 4

3.) dat name Data Element Name 8 or more, in increments of 4 where the Data Element Names are used by the programs (or SQL Scripts). External Names used by the operating system in identifying programs (or SQL Scripts) are created by employing the following naming components:

com name SQL Command Mnemonk app name Application Name Mnemonk tab name Table Name Mnemonk rol name Table Role Name Mnemonk tab name Table Type Name Mnemonk ext name Extension Mnemonk

I23456Z8, 2 JO Jl

Examples: CT X B M D M M.S Q L S F X B M D M M.S Q L clu iame tab iden sys_name ext name sql name Internal Names used by the program (or SQL Script) in processing the data elements are created by employing the following naming components: 5 6 Z i tab name Table Name Mnemonk rol name Role Name Mnemonk typ name Type l •lame Mnemonk col name Column Name

Examples: M D M M LNAM ... for last name

M D M M FNAM ... for first name

M D M M MNAM ... for middle name

M D M M ADRI ... addres - 1st line

M D M M ADR2 „. address - 2cd line

M D M M CITY ... c^'rty

M D M M STAT ... state

M D M M ZIPC ... zip code dat name

Data Tracing

By addressing both the external names for the operating system and the internal names for a specific program, the naming convention is global in nature. In the event that one data element derives its source of input from another table rather than its own specific input screen, then the data name is extended by placing the table identifier of the table supplying the data between the first four and second four characters of the intended data name. Should the data be derived from another table that also derived its data from another table, then eight characters are placed between the first four characters and the last four characters of the intended data name. In the fashion, the data name points backwards through all of the preceding tables to the original source of data and its input form. This process is called "data tracing", and it provides benefits to programmers in the testing and debugging stages of software development by identifying the original source of data. Thus, "data tracing" provides the programmer with thorough documentation of the data flow throughout an entire system.

Standard naming conventions do not apply to certain language extensions such as the script footings that, for example, specify the size of the table to be created in a "Create Table" script

The foregoing discussion of the invention has been presented for purposes of illustration and description. Further, comments and description is not intended to limit the invention to the form disclosed herein. Consequently, variation and modification commensurate with the above teachings, and within the skill and knowledge of the relevant art, are within the scope of the present invention. The embodiment described herein above is further intended to explain the best mode presently known of practicing the invention and to enable others skilled in the art to utilize the invention as such, or in other embodiments, and with the various modifications required by their partkular application or uses of the invention. It is intended that the appended claims be construed to include alternative embodiments to the extent permitted by the prior art.

Claims

What is claimed is:

1. A system for processing accounting operations that facilitates auditability for each of one or more business enterprises, comprising: means for generating financial data records, wherein each said data record provides access to one or more status data fields for values indicative of when one of : a creation, a modification and deletion of said data record has occurred; a plurality of master collections for a first of the enterprises, said master collections having said data records, wherein for each said master collection, said data records in said master collection have an identical data format; a processing means for modifying said data records of one or more of said master collections according to each operation of a series of input accounting operations, wherein said processing means modifies said one or more of said status fields; a history data storage area for each of said master collections, for storing history data for the master collection, wherein when performance of one of said accounting operations generates a modified version of a corresponding previous version of one of said data records of said master collection, a corresponding history record is provided to said history data storage area, said corresponding history record having information indicative of said previous version of said data record prior to its modification; a reversal means for reversing a performance of at least a first of said accounting operations, wherein for each of the one or more of said modified data records provided by said first accounting operation, said modified data record is replaced with said corresponding previous version using said corresponding history record, wherein said corresponding history record is determined using values of said status fields of said modified data record.

2. A system as claimed in Claim I , wherein said accounting operations include a financial transaction wherein one of: all processing for the financial transaction must be accepted, and no processing for the financial transaction must be accepted.

3. A system as claimed in Claim I, wherein said accounting operations include any operation for changing one of: an identifier and a location, wherein the changing is for one of: the first enterprise, an account held by the first enterprise, an entity for whkh the first enterprise is capable of being held accountable.

4. A system as claimed in Claim I, wherein said plurality of master collections includes a corresponding master collection for each of some of the following data record types: (a) a description identifying the first enterprise;

(b) a description of account types desired by the first enterprise;

(c) default account subtypes; (d) a description identifying categories for balances of a general ledger for the first enterprise;

(e) a description identifying financial categories to whkh financial postings can occur in accounts with the first enterprise;

(f) a description of groupings of financial enterprises traded in the accounts for the first enterprise; (g) a description of one or more performance measurements by whkh a performance of financial enterprises for whkh the first enterprise is accountable are capable of being measured;

(h) a description of objectives for accounts held by the first enterprise;

(i) a description of jurisdictions for accounts held by the first enterprise;

(j) a description of legal capacities that the first enterprise can hold with respect to its accounts; (k) a description of one or more account representatives for the first enterprise;

(I) a description of accounts for clients of the first enterprise, including at least one balance;

( ) a description identifying transactions capable of being performed on accounts held by the first enterprise;

(n) a description identifying characteristics of enterprises traded in accounts held by the first enterprise; (o) a description, for each of one or more financial enterprises capable of being traded in accounts held by the first enterprise, of an identity of each financial transaction that can be applied to the financial entity;

(p) a description, for each entity traded in accounts held by the first enterprise, identifying one or more classifications of the entity, said classifications indicative of how the first enterprise classifies the entity for account purposes; (q) a description of identification for income expenses receipts and disbursements generated by financial accounting classifications used by the first enterprise;

(r) a description for identifications for collections of enterprises held by the first enterprise for accounts of the first enterprise, wherein each collection is an aggregation of the enterprises for a plurality of the accounts.

5. A system as claimed in Claim I , wherein said means for generating includes means for creating at least some of the following data fields as status data fields:

(a) at least one of a date and time the record was inserted in the master collection;

(b) a sequence number indicating an order of when the record was inserted into the master collection;

(c) an identification of a user requesting that the record be inserted into the master collection;

(d) at least one of: a date and a time the record was updated in the master collection; (e) a sequence number indicating an order of when the record was updated in the master collection;

(f) an identification of a user requesting an update of the record in the master collection;

(g) at least one of: a date and time when the record was deleted from the master collection; (h) a sequence number indicating an order of when the record was deleted from the master collection;

(i) an identification of a user requesting a deletion of the record from the master collection;

(j) a number indicating a number of modifications to the row since it was inserted.

6. A system as claimed in Claim I further including, for at least some of said master collections, an accept data storage area for storing, for each successful performance of one of the accounting operations, an accept record having information indicative of successful performance of the accounting operation.

7. A system as claimed in Claim I further including, for at least some of said master collections, a reject data storage area for storing, for each unsuccessful performance of one of the accounting operations, a reject record having information indicative of unsuccessful performance of the accounting operation.

8. A system for processing accounting operations that facilitates auditability for each of one or more enterprises, comprising: means for generating financial data records wherein each said data record provides access to one or more status data fields for values indicative of when one of : a creation, a modification and deletion of said data record has occurred; a plurality of master collections for a first of the enterprises, said master collections having said data records, wherein for each said master collection, said data records in said master collection have a same data format; a processing means for modifying said data records of one or more of said master collections according to each operation of a series of input accounting operations, wherein said processing means modifies said one or more status fields; for each of said master collections, a history data storage area for accumulating data for changes to the master collection, wherein when performance of said series of input accounting operations generates modified versions of corresponding previous versions of the data records of said master collection, corresponding history records are added to said history data storage area, said corresponding history records having information indicative of said previous versions of each data record of said master collection so that an audit tracing of changes by versions of the data records of said master collection is capable of being performed using said one or more status fields.

9. A system as claimed in Claim 8, wherein for a plurality of the descriptions (a) through (r) below, there is one of said master collections whose data records include data for said description: (a) a description identifying the first enterprise;

(b) a description of account types desired by the first enterprise;

(f) a description of groupings of financial enterprises traded in the accounts for the first enterprise; (g) a description of one or more performance measurements by whkh a performance of financial enterprises for which the first enterprise is accountable are capable of being measured;

(h) a description of objectives for accounts held by the first enterprise;

(i) a description of jurisdictions for accounts held by the first enterprise;

10. A system as claimed in Claim 8, wherein said means for generating includes means for creating at least some of the following data fields as status data fields:

(j) a number indicating a number of modifications to the row since it was inserted;

(k) a value indicative of whether the record is archived on a read only storage devke; (I) a date indicative of when archiving of the record to the read only storage devke is performed.

11. A system as claimed in Claim 8, wherein said history data storage area includes a first and second data storage areas, wherein said history records are initially accumulated in said first data storage area and periodically transferred to said second storage area, wherein at least some of said history records remain in said first storage area for greater than approximately I day prior to being transferred to said second storage area where said history records cannot be modified.

12. A system for processing financial transactions with auditability for each of one or more business enterprises comprising: a first collection of account records for clients having a corresponding account at a first of the business enterprises, wherein for each said account records there is associated information for determining:

(Al) a value indicative of a number of financial items in an account for the account record, and

(A2) one or more amounts related to the financial items in the corresponding account for the account record; (A3) one or more values indicative of an amount of cash held in the corresponding account; a second collection of financial item records representing financial items for whkh the first enterprise is accountable, each said item record having data for identifying a corresponding one of the financial hems, and for each said hem record there is associated information for determining:

(B I ) a value indicative of a number of units of the corresponding financial item, and (B2) a value indicative of an amount related to the units of the corresponding financial item; a third collection of one or more general ledger financial records, wherein each of said general ledger records provides a value indicative of cash held by the first enterprise; means for balancing accounts of the first financial institution, including (Cl) and (Q) below:

(Cl) means for comparing: a sum of the values of (Al) for said account records, and a sum of the values of (Bl) for said item records;

(C2) means for comparing: (a) a sum of the values of (A2) for said account records with a sum of the values of (B2) for said item records; and (b) a sum of at least one value of the one or more values of (A3) for said account records with a total of the values indicative of cash of said one or more general ledger financial records.

13. A method for processing financial transactions, comprising: receiving one or more financial transaction data records, wherein for each said transaction data record one of: all processing for the transaction data record must be accepted, and no processing for the transaction data record must be accepted; identifying, for at least a first of said financial transaction data records, at least first and second subtransactions, each of said first and second subtransactions being for accessing a corresponding data store and performing a predetermined operation; retrieving said first and second subtransactions from a storage area having encodings of said subtransactions; performing, after said step of retrieving, said first and second subtransactions, wherein said first subtransaction is capable of being performed independently of a performance of said second subtransaction, and, said second subtransaction is capable of being performed independently of saki first subtransaction.

14. A method as claimed in Claim 13, wherein said first financial transaction data record includes data related to one of: a cash transaction, an asset related transaction, a liability related transaction, a transaction related to a disbursement of funds, and a reversal of a previously processed one of said financial transaction data records.

15. A method as claimed in Claim 13, wherein said cash transaction includes data for one of a credit and debit.

16. A method as claimed in Claim 13, wherein said step of receiving includes receiving a second one of saki financial transaction data records, wherein said first financial transaction data record is supplied by a business enterprise different from a business enterprise supplying said second financial transaction data record.

17. A method as claimed in Claim 13, wherein said step of identifying includes selecting a transaction processing descriptor having data for describing at least one of saki first subtransaction and saki second subtransaction, wherein said descriptor is substantially text

18. A method as claimed in Claim 17, wherein for said data describing said first subtransaction, saki first subtransaction consists essentially of an identification of a single operation and a plurality of operands.

19. A method as claimed in Claim 18, wherein said operand represents one of: an addition and a subtraction operation.

20. A method as claimed in Claim 13, wherein for said first and second subtransactions, said corresponding data stores are different

21. A method as claimed in Claim 13, wherein each of said corresponding data stores includes information identifying one of: the first business enterprise, an account for a client of the first business enterprise, and a financial instrument for whkh the first business enterprise is capable of being held accountable.

22. A method as claimed in Claim 13, wherein during a processing of said first financial transaction data record, said step of performing includes determining an order to commence performing each of said first and second subtransactions.

23. A method as claimed in Claim 13, wherein step of performing includes overlapping, in saki step of performing, the performing of said first and second subtransactions.

24. A method as claimed in Claim 13, wherein said step of performing includes performing said first subtransaction on a first processor and performing said second subtransaction on a different second processor.

25. A single system for simultaneously processing one or more totally disparate and user-definable automated financial applications on computing configurations containing one or more simultaneous processors with the ability to prove the processing accuracy of all transaction changes and the existence of all data records on a .periodic basis: a. for non-financial transactions A single system for processing all original non-financial data from original entry to permanent archive without ever overwriting any of the original data: Process Model I with 12 fields on all Reference Tables

Add Date

Add Sequence Number Add User Authorization

Change Date

Change Sequence Number Change User Authorization Delete Date Delete Sequence Number

Delete User Authorization Number of Modifications Archive Status Archive Date

1. Processing Methodology - add, Change, Delete

2. Reverse Processing Methodology - None Required b. for financial transactions

A single system for processing all original financial data from original entry to permanent archive without ever overwriting any of the original data:

Process Model 2 with 12 fields on all Reference Tables

Add Date Add Sequence Number

Add User Authorization

Trade Date

Archive Status

Archive Date Reversed by Date

Reversed by Sequence Number

Reversed by Lot Number

Reversing Date

Reversing Sequence Number Reversing Lot

1. For specific units, debits, and credit transactions, a single method for utilizing data rather than actual program code to define the unit, debit, and credit transaction processing content of all applications to be processed by the system

2. A single method for reversing the above transaction Process Model 3

1. For specific buy (or deposit) and sell (or withdraw) transactions, a single method of utilizing data rather than actual program code to define the buy (or deposit) and sell (or withdraw) transaction processing content of all applications to be processed by the system

2. A single method for reversing the above transaction c. for file updates:

A single method of performing the bask file maintenance functions of add, change, and delete to any file definition Process Model 4

1. Processing Methodology - Add, Change, Delete

2. Reverse Processing Methodology - None Required.

26. For the individual transaction, the processing organization, and the total system, a single method of proving the integrity of the entire database by a. creating a Transaction Journal and hashed totals for at least the three different controls of (I) cash, (2) units, and (3) cost basis in at least three other files, deemed system control files; b. creating a detailed records of Financial Instruments and hashed totals for at least the three different controls of (I) cash, (2) units, and (3) cost basis in at least three other files, also deemed system control files; c. performing any query that would sum all of the (I) cash, (2) units, and (3) cost basis data in any file and comparing it to the summations of similar data in any one or more, if not all, of the other system control files.