TTL Depot · Securities accounting · Business assets

Securities accounting that integrates closing and tax logic.

TTL Depot translates portfolio and transaction data into traceable accounting, valuation, and tax results for securities in business assets. From data import to closing — rule-based, reviewable, and auditable.

Holdings & lot logic
Corporate actions
Valuation & closing
Tax adjustments
Audit trail
TTL DEPOT · MANDATE 0421 · SAMPLE HOLDING GMBH · FY 2025
Rule pack v2025.121,247 events
Date
Source event
Class
Semantic booking
Rule · version
Status
14.03.25
Purchase 1,200 units ISIN DE000…
BUY_EQUITY
SECURITY_ASSET ↑ BANK
DEP-CLS-0412 · v7
automated
31.03.25
Gross dividend
DIVIDEND_CASH
DIVIDEND_INCOME · WITHHOLDING_TAX_RECEIVABLE
DEP-TAX-8B · v3
automated
02.05.25
Split 1:4 (corporate action)
STOCK_SPLIT
QTY_CHANGE · BOOK_VALUE_ALLOC
DEP-CA-0033 · v2
approved
18.06.25
Fund distribution
FUND_DISTRIBUTION
FUND_INCOME · PARTIAL_EXEMPTION 30 %
DEP-INV-16 · v5
automated
30.09.25
Partial sale 400 units
SELL_EQUITY
DISPOSAL · REALIZED_GAIN (FIFO Tranche 2)
DEP-LOT-0009 · v4
review
31.12.25
Period-end valuation
VALUATION_CLOSE
IMPAIRMENT (HGB) · TAX_DEVIATION
DEP-VAL-CLOSE · v6
open
The starting situation

Bank data shows movements. Not the full logic of business assets.

Securities portfolios in business assets require more than recording purchases, sales, dividends, and interest. For accounting and closing, holdings, acquisition costs, partial disposals, fees, corporate actions, withholding taxes, fund-tax logic, balance-sheet assignment, and period-end valuations must be processed consistently.

In practice, different bank keys, file formats, and document data meet client-specific valuation and booking rules. The result: manual bookings, spreadsheet workarounds, recurring follow-ups, and a history that can only be reconstructed with considerable effort.

TTL Depot maps this process as an end-to-end specialist and data logic.

Core promise

From portfolio movements to documented accounting and tax results.

TTL Depot consistently separates three layers — so that tax specifics never stay hidden in booking entries, and economic events are never interpreted for tax too early.

1
Economic event

Purchase, sale, distribution, redemption, or corporate action.

BUY_EQUITY · FUND_DISTRIBUTION · SPIN_OFF
2
Accounting and valuation effect

Addition, disposal, income, expense, reclassification, impairment, or write-up.

SECURITY_ASSET · DIVIDEND_INCOME · IMPAIRMENT
3
Tax effect

Participation gains/losses, Vorabpauschale, partial exemptions, tax valuation adjustments, withholding-tax status, and further on- and off-balance-sheet corrections.

§ 8b KStG · TEILFREISTELLUNG · TAX_DEVIATION
Function modules

Eight modules. One closing process.

01
Data import & normalisation

Imports defined bank, broker, and portfolio data, stores the original source, and normalises keys, dates, amounts, and instrument references into a canonical event model.

02
Event classification

Known source keys and event patterns are classified by rules. Unclear descriptions can be interpreted technically; final processing stays bound to rules and approvals.

03
Holdings & lot engine

Holdings, additions, partial disposals, and acquisition costs are maintained per portfolio, instrument, tax profile, and balance-sheet assignment.

04
Corporate actions

Corporate actions are broken into structured sub-steps: quantity change, instrument exchange, book-value split, cash component, subscription right, or option.

05
Valuation & closing

Market prices, exchange rates, balance-sheet assignment, and valuation rules come together at the reporting date. Accounting valuation and tax deviation are stored separately.

06
Tax decision & adjustments

Tax profiles, asset class, fund type, participation information, jurisdiction, and period drive the rule packs. Result: structured tax components and adjustment items.

07
Accounting output

Semantic booking entries first; a mapping layer translates them into the client-specific chart of accounts or target system.

08
Reconciliation & audit

Holdings, liquidity, tax components, corporate actions, and closing values are reconciled against external sources. Deviations receive category, cause, status, and history.

Process flow

A structured closing process instead of isolated one-off bookings.

01
Import portfolio and document data
02
Normalise events and amount components
03
Classify instruments, transactions, and corporate actions
04
Carry holdings and acquisition costs forward
05
Apply accounting and tax logic
06
Run period-end valuation and reconciliations
07
Review and approve exceptions
08
Output booking entries, reports, and review evidence
Typical results

Documents you can hand to the auditor.

Semantic booking entries with document reference
GL / ERP / DATEV-compatible export data
Holdings and position report
Transaction journal
Realised gains and losses
Evidence of carried-forward acquisition costs
Valuation & closing report
Tax adjustment report
Withholding-tax overview
Corporate-action log
Reconciliation and exception report
Complete decision and audit trail
Differentiation

Not just booking. A complete processing logic.

Classic portfolio booking
TTL Depot
Focus on movement bookings
Transaction, holdings, valuation, tax, and closing
Bank key is booked directly
Source event is normalised, classified, and validated
Tax logic in the booking text or in side calculations
Separate tax components and adjustments
Correction by overwriting
Reversal, rebooking, and versioned decisions
Exceptions by email
Structured review list with status and evidence
Period-end valuation outside the system
Integrated valuation and closing logic
Trust

Rules first.AI afterwards.

Known events and specialist rules are processed deterministically. Technologies for document interpretation or pattern recognition serve as support. They supply structured candidates, evidence, and confidence — but no unchecked final booking or tax decision.

FAQ · TTL Depot

Concrete specialist questions.

01Which security types can TTL Depot process?

The recommended core scope includes equities, bonds, retail funds/ETFs, standardised derivatives, and defined corporate actions. The specific product scope must be confirmed per data source, rule pack, and project phase.

02Can TTL Depot distinguish between fixed and current assets?

Yes, balance-sheet assignment is designed as an attribute at mandate or position level. It must not be derived from ISIN or asset class alone and in particular drives valuation logic.

03How are corporate actions processed?

Corporate actions are broken into structured sub-events, e.g. derecognition of the old holding, recognition of the new instrument, book-value split, and recording of the cash component. Special cases may require a specialist review.

04Does TTL Depot replace the general ledger?

No. TTL is a specialised subledger for securities data. The platform delivers structured booking and reporting results for downstream accounting and tax systems.

05How are corrections documented?

Corrections are traceable via reversal and rebooking or versioned adjustments. Original event, rule version, and approval are retained.

06Is AI used?

Yes, in a limited and controlled way, for example for reading documents or unknown bank descriptions. Final specialist processing stays rule-based and reviewable.

What does your depot process look like today?

Together we review data sources, asset classes, transaction volume, booking logic, closing requirements, and desired exports. On that basis we show a matching TTL Depot process.