Specification of MT940 Account Statements (Technical document)

Specification of MT940 Account Statements (Technical document) 1 General information 1.1 Description Document presents a detailed description of the file structure with a MT940 statement (daily statement export file format) available in electronic banking system (inordbusiness). 1.2 Implementation guidelines 1.2.1 Field Format N = numerical (digits 0-9) A = alphabetical (letters A-Z, a-z) AN = alphanumerical (letters a-z, A-Z, digits 0-9 and allowable special characters) D = date! = fixed length 1.2.2 Field status = Optional M = Mandatory 1.2.3 Date and Time format RR = year (two last digit) MM = month (with leading zero) DD = day (with leading zero) hh = hour (24 hour clock with leading zero) mm = minutes (with leading zero) 1.2.4 Account number format Unless specified otherwise, the number of the account may take one of the following formats: NRB - 26 digits (BBAN - Polish account number) i.e. 29219000022000000000010186 /NRB as above but account number preceded by a / (slash) i.e. /29219000022000000000010186 IBAN - account number including the country code (for Polish accounts PL + 26 digits) i.e. PL29219000022000000000010186 NL52INGB0666036780 DE11200800000937160600 /IBAN as above but account number preceded by a / (slash) i.e. /PL29219000022000000000010186 /NL52INGB0666036780 /DE11200800000937160600 Format of foreign bank account (for countries not using IBAN format) optionally preceded by a / (slash) 1.2.5 Separators Line separator: <CR><LF> Separator for subfields in field 86: "+" (plus) 1.3 Access to the files with statements MT940 files are available via Internet Banking System (inordbusiness). Menu path: Import/Eksport -> Export of transaction data -> MT940 Page 1 / 9

2 Description of fields valid from 2017-08-28 2.1 Section: Header 2.1.1 Example :20:GL1409160001 :25:PL77219000023000004610040201 :28C:00008/00001 :60F:C140916EUR186804,24 2.1.2 Description Field :20: contains references of a given statement. References are structured according to the following scheme: GL fixed code (referring to a module here GL stands for General Ledger ). Statement date in form of YYMMDD (140916) four last digits mean a subsequent statement number on a given day, Field :25: contains IBAN number of a given account. Field :28C: contains statement number (00008) and page number (always 00001). Field :60F: shows an opening balance of an account. The field has the following structure: page code ('C' or 'D'). Here 'C' means a credit balance. currency date in format of YYMMDD. It is the date of the statement (here 2014-09-16). currency code in standard ISO 4217 (here EUR). an opening balance of an account with a coma (',') as decimal separator (here 186 804,24). 2.2 Section: Transaction block 2.2.1 General remarks Every posting in a statement is represented in two fields: field :61: and field :86:. Maximum length of one line is 65 characters Fields ":61:" and ":86:" could occur multiple times in one statement. Maximum length of field ":86:" is 520 characters (8x65 characters). 2.2.2 Description Field :61: has the following structure ABCDEFGHI (according to the SWIFT standards, these fields are not separated) where: field A (YYMMDD) Value Date field B (MMDD) Entry (booking) Date field C (2A) Debit/Credit mark. Four values may be available here: o D debit accounting o C credit accounting o RC Reversal of credit (debit entry) o RD Reversal of debit (credit entry) field D (1!A) - 3rd character of the currency code in ISO Standard. field E (15,2N) - Amount field F (4!A) Transaction Type Identification Code - comprises type of posting values ('S', 'F', 'N') and three-character transaction code compliant with the SWIFT standard. Field G (16AN) Optional customer reference: o o o customer reference (if the field size is not longer than 16 characters) constant EREF (if the field size is longer than 16 characters, the full customer reference is presented in, the field: 86:, subfield +61) constant NONREF (when customer reference is not presented). field H (//16AN) - Account Servicing Bank's Reference (preceded by separator //) field I (34AN) contains additional information (usually payment s type description) Page 2 / 9

Field :86: consists subfields that are separated from each other with plus character ('+'). The characteristics of such fields is presented below. Subfield code Field length Required 3!N M Transaction code number **) Field description 00 15AN M Accounting references of a transaction (accounting description of posting) 10 10AN O References of a transaction 20 27AN M Payment details Line 1 21 27AN O Payment details Line 2 22 27AN O Payment details Line 3 23 27AN O Payment details Line 4 24 27AN O Payment details Line 5 25 27AN O Payment details Line 6 30 35AN O Ordering customer *) Line 1 (account number) 31 35AN O Ordering customer *) Line 2 32 35AN O Ordering customer *) Line 3 33 35AN O Ordering customer *) Line 4 34 35AN O Ordering customer *) Line 5 38 35AN O Virtual account number (only for incoming mass payments) 50 13,8N O Foreign exchange rate in multi-currency transactions 55 3!A 15,2!N O 61 35AN O Currency ISO code Payment amount Customer reference for payments - customer reference, or - constant NONREF (when customer reference is not presented) *) For incoming payments will be shown entity ordering the payment, and for outgoing payments - the beneficiary. **) Each operation in MT940 has its own transaction code number which can identify the type of operation (marked in green). In addition, the MT940 Statement contains descriptions of the type of operation (in blue). :61:1706300630DN861,00NTRFVI00000019773843//P1706302069OP12 Domestic outgoing payment :86:443+00P1706302069OP12+101706302069+20INVOICE 123/2017 +30/84175013250000000034768897+31TS DEVELOPMENT SP. Z O.O. +32SZKOLNA 24, SUCHY DWOR KOSAKOWO+33KOWO+61NONREF :61:1706300630DN1,00NTRFVI00000019773843//P1706302401IN00 Domestic outgoing payment fee :86:952+00P1706302401IN00+101706302401+20OPLATA ZA PRZ ELEW KRAJOWY Z+21LECONY W BANKOWOSCI INTERNE+22TOW EJ, INVOICE 123/2017+30PL82219000023000003111814001 :61:1706300630DN12560,66NTRF397063TRANSAKCJ//D397063 FX SPOT deal :86:122+00D397063+10397063+20397063 TRANSAKCJA SKARBOW A +21397063 Kurs wymiany walut: +224.3050 The type of operation and the assigned transaction code are listed in Appendix A. Page 3 / 9

2.2.3 Examples 2.2.3.1 Outgoing payment valid from 2017-08-28 :61:1409160916DN46,26NTRFREF001//P1409160019OP08 Domestic outgoing payment Line structure: 140916 Value date 0916 Booking (posting) date D Debit/Credit mark: debit (charging) N Last letter of currency symbol (PLN) 46,26 Amount NTRF Transaction code (N=non SWIFT, TRF=transfer) REF001 Customer reference //P1409160019OP08 Transaction references in bank s accounting system Domestic outgoing payment Payment type :86:443+00P1409160019OP08+101409160019+20DETAILS 1 +30/58191010482944222195870001+31STOCZNIA SZCZECINSKA NOWA+32UL.HUTNICZA 1+3371-642 SZCZECIN +61REF001 Line structure (field codes in red) 443 Fixed transaction code (443 = Domestic outgoing payment) +00P1409160019OP08 Transaction references in bank s accounting system +101409160019 Shortened references +20DETAILS 1 Payment details - line 1 +30/58191010482944222195870001 Beneficiary - line 1 (account number) +31STOCZNIA SZCZECINSKA NOWA Beneficiary - line 2 (name) +32UL.HUTNICZA 1 Beneficiary - line 3 (address) +3371-642 SZCZECIN Beneficiary - line 4 (address) +61REF001 Payment Reference 2.2.3.2 Incoming payment :61:1409160916CR1000,00NTRFNONREF//P1409160002IN00 Foreign incoming payment Line structure 140916 Value date 0916 Booking (posting) date C Debit/Credit mark: credit (crediting) R Last letter of currency symbol (EUR) 1000,00 Amount NTRF Transaction code (N=non SWIFT, TRF=transfer) NONREF Information about lack of customer reference //P1409160002IN00 Transaction references in bank s accounting system Foreign incoming payment Payment type :86:441+00P1409160002IN00+101409160002+20PAYMENT FOR G OODS, INV.12+21545897+30PL3058191010482944222195870001 +31Agencja Restrukturyzacji i+32modernizacji Rolnictwa +504.2465+55EUR235,49+61NONREF Page 4 / 9

Line structure (field codes in red) valid from 2017-08-28 441 Fixed transaction code (441= Foreign incoming payment) +00P1409160002IN00 Transaction references in bank s accounting system +101409160002 Shortened references +20PAYMENT FOR G OODS, INV.12 Payment details - line 1 +21545897 Payment details - line 2 +30PL3058191010482944222195870001 Payer line 1 (account number) +31Agencja Restrukturyzacji i Payer line 2 (name) +32Modernizacji Rolnictwa Payer line 3 (name) +504.2465 Foreign exchange rate applied in case of a multi-currency transaction +55EUR235,49 Original transaction amount applied in case of a multi-currency transaction +61 NONREF Information about lack of customer reference 2.2.3.3 Fee :61:1410010930DN20,00NTRF// Charges Line structure 141001 Value date (RRMMDD) 0930 Booking (posting) date (MMDD) D Debit/Credit mark: debit (charging) N Last letter of currency symbol (PLN) 20,00 Amount NTRF Transaction code (N=non SWIFT, TRF=transfer) // References in bank s accounting system preceded with // (two slashes) Charges Booking type description :86:508+00+10+20FIXED COM. Line structure (field codes in red) 508 Fixed transaction code (508 = Charges) +00 (empty field) +10 (empty field) +20FIXED COM. Booking description 2.3 Section: FOOTER 2.3.1 Example :62F:D140916EUR816009,10 :64: D040416EUR816009,10-2.3.2 Description Field :62F: account closing balance. It has the following structure: side code ('C' or 'D'). Here 'D' means credit balance. currency date in format YYMMDD. It is the date of the last statement. currency code in standard ISO 4217. account opening balance, with coma (',') as decimal separator. Field :64: balance of funds that are available at the account after day closing. The balance according to posting currency accounts. It has the following structure: side code ('C' or 'D'). Here 'D' means credit balance. Page 5 / 9

currency date in format YYMMDD. It is the date of the last statement. currency code in standard ISO 4217. account opening balance, with coma (',') as decimal separator. Symbol '-' (dash) with two line separator (<CR><LF>) means the end of account statement record. Page 6 / 9

Załącznik 1 - Typy operacji stosowane na wyciągu MT940 Appendix A - Types of operations used in the MT940 statement 1 Podstawowe typy operacji / Basic types of operations Kod operacji / Code Płatności / Payments Opis PL / Description PL 435 Przelew wewnątrzbankowy Intra-bank payment 436 Przelew wewnętrzny Internal payment Opis ENG / Description ENG 440 Krajowa płatność przychodząca Domestic incoming payment 441 Zagraniczna płatność przychodząca Foreign incoming payment 443 Krajowa płatność wychodząca Domestic outgoing payment 444 Zagraniczna płatność wychodząca Foreign outgoing payment 445 Księgowanie wewnętrzne Internal booking 447 Przelewy masowe - wychodzące Mass payments - outgoing 448 Przelewy masowe - przychodzące Mass payments - incoming 449 Opłata za przelewy masowe Mass payments fee 503 Przelew salda Sweep transfer 590 Przelew przychodzący SEPA SEPA incoming payment 591 Przelew wychodzący SEPA SEPA outgoing payment 951 Opłata za przelew wych. SWIFT Foreign outgoing payment fee 952 Opłata za przelew krajowy wychodz. Domestic outgoing payment fee 953 Opłata za tryb pilny krajowy Domestic out. urgent payment fee 954 Opłata za przelew przych. SWIFT Foreign incoming payment fee 955 Opłata za przelew wychodz. SEPA SEPA outgoing payment fee 956 Opłata za przelew przych. SEPA SEPA incoming payment fee 957 Opłata za opcję kosztową OUR Fee for charge option OUR 958 Dodatkowa opłata za przelew SWIFT Additional fee for foreign payment 959 Opłata za przelew wych. SORBNET Domestic SORBNET out. payment fee Operacje skarbowe / Treasury Inne / Others 104 Lokata Terminowa Term Deposit 291 Lokata O/N O/N Deposit 122 Transakcja Wymiany Walutowej FX SPOT deal 127 Transakcja FX Forward FX Forward deal 299 Inne Other 502 Opłaty Charges 508 Opłaty Charges 509 Kapitalizacja odsetek Interest capitalisation Page 7 / 9

2 Dodatkowe kody operacji / Extended types of operations Kod operacji / Codes Płatności / Payments Opis PL / Description PL 100 Uznanie rachunku Account credit Opis ENG/ Description ENG 101 Płatność wielowalutowa Incoming payment - cross curr. 102 Płatność jednowalutowa Outgoing payment - single curr. 103 Obciążenie rachunku Account debit 493 Polecenie zapłaty Direct Debit 494 Zwrot polecenia zapłaty Direct Debit refund 495 Opłata za polecenie zapłaty Direct Debit payment fee 496 Opłata za zwrot polecenia zapłaty Direct Debit refund fee 497 Opłata za odwołanie polecenia zapł. Direct Debit revocation fee 498 Opłata za przelew przych. Elixir Domestic incoming payment fee 519 Rachunek bieżący-uznanie Current account credit 520 Rachunek bieżący-obciążenie Current account debit 901 Saldo netto Net Balance 902 Sweeping - konsolidacja sald Sweeping - balance consolidation 903 Sweeping - redystrybucja sald Sweeping - balance redistribution 904 Opłata za zlecenia - inne Other payment fee 905 Prowizja od przekazów pieniężnych Money order fee 906 Opłata za zmianę rach. uznawanego Fee for changing credit account 907 Umbrella wykorzyst. limitu Umbrella limit utilization 908 Umbrella wykorzyst. bufora Umbrella buffer utilization 909 Transfer zwrotny Sweeping - consolidation 950 Opłata za płatności zagraniczne Foreign payment fee Operacje skarbowe / Treasury Faktoring / Factoring 121 Transakcja FX SWAP FX SWAP deal 461 Transakcja FX SWAP - wymiana pocz. FX SWAP - 1st leg 462 Transakcja FX SWAP - wymiana końc. FX SWAP - 2nd leg 464 Transakcja NDF NDF deal 479 Transakcja IRS IRS deal 483 Transakcja CIRS CIRS deal 569 Rozliczenie commodity Commodity settlement 393 Faktoring Factoring 423 Korekta faktury (faktoring) Invoice correction (factoring) 425 Opłaty dodatkowe za faktoring Additional fees for factoring 490 Prowizja przygotowawcza Administrative fee for factoring 491 Należność z tytułu faktoringu Account debit due to factoring 492 Rozliczenie z tytułu faktoringu Settlement of factoring transaction 587 Faktoring odwrotny Reverse factoring 601 Skup wierzytelności Purchasing receivables Page 8 / 9

Cashpool 570 CP Konsolidacja CP Consolidation 571 CP Konsol. Transfer zwrotny CP Consol. Reverse transaction 572 CP Konsol. Odsetki od salda netto CP Consol. Interests from net balance 574 CP Konsol. Realokacja odsetek CP Consol. Interests reallocation 576 Konsol. Odsetki Consol. Interests 578 Konsol. Prowizja Consol. Commission 579 Konsol. Podatek u źródła Consol. Withholding tax 580 Konsol. Korekta oprocentowania Consol. Interests correction 582 Konsol. Korekta salda Consol. Balance correction Kredyty / Gwarancje / Akredytywy / Loans / Guarantees / Letters of Credit 117 Kaucja pieniężna na zabezpieczenie Cash Security Deposit 300 Kredyt eksportowy Export loan 312 Skupione wierzytelności Purchased receivables 320 Poręczenie Surety 408 Kredyt administrowany Administered loan 415 Akredytywa Importowa Import Letter of Credit 420 Kredyt dyskontowy Discount loan 430 Wypłata z akredytywy L/C payment 442 Zapłata inkasa Collection payment 489 Księgowanie dla spłaty kredytu Accounting for loan repayment 499 Gwarancja administrowana Administered guarantee 516 Kredyty Customer lending 573 Akredytywa administrowana Administered letter of credit 585 Spłata akredytywy / gwarancji Repayment of LC/ guarantee 616 Kredyt inwestycyjny Investment loan 617 Kredyt na nieruchomości Real Estate Loan 620 Regwarancja Counter guarantee 621 Kredyt obrotowy Turnover loan 622 Kredyty Loans 623 Promesa i inne zob. pozabilansowe Promise/other off-balance items 625 Gwarancja Guarantee 644 Prowizje / opłaty Fee / charges Inne / Others 505 Zamknięcie rachunku - kapitalizacja Int. capital'n - closed a/c Page 9 / 9