LN A Expected Loss Stage 1 (AC)

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title	GET /loans/debit-credit-entries (153-WM_LN-A_Mortgage)

debit-credit-entries (153-WM_LN-A_Mortgage)

The following table shows for a specific

tenant (companyId) and
deal (dealId) "001-FK_LN-A-Consumer-Annuity" and
IFRS accounting rules (gaap)

the expected debit/credit entries considering at various posting dates (postingDate)

For the explanation of data fields see here.

For an explanation of the accounting logic regarding different accounting event types refer to Loan: Examples of set of entries.

postingDate

validityDate

accountingEventType

setOfEntries

bookingSortNo

debitCreditSign

genledAccountNumber

genledAccountName

signOfMeasureOrRatio

measureOrRatioDescription

amountOriginal

currencyOriginal

amountbal

13

31/

09

12/2018

13

01/

09

10/2018

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)

Capital Payout Contractual

10

D

51820101091

10622000001

Loan

Impairment Expense (stage 1)

13/09/2018

IMPG

Sub-Acc. Principal Amount

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.45EUR247.45

Capital amount	200000,00	EUR	200000,00
31/12/2018	01/10/2018	CASHFLOW	LN A Capital Payout Contractual	20	C

10622001040

10622000014

Loan Sub-Acc.

Expected credit loss (stage 114/09

Daily payable (Principal)

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.45EUR247.4514/09/2018

Capital amount	200000,00	EUR	200000,00
31/12/2018	01/10/2018	CASHFLOW	LN A Capital Payout

Contractual

Real Payment

10

D

10622000001

10622000014

Loan Sub-Acc. Daily payable (Principal

Amount

)

-

Capital amount

0

200000,00

EUR

0

200000,00

14

31/

09

12/2018

14

01/

09

10/2018

CASHFLOW

LN A Capital Payout

ContractualLoan Sub-Acc. Daily payable (Principal)

Real Payment

20

C

10622000014

39991000001

Settlement Account

-

Capital amount

0

200000,00

EUR

0

200000,00

14

31/

09

12/2018

14

01/

09

10/2018

CASHFLOW

IMPG

LN A

Capital Payout Contractual10

Expected Loss Stage 1 (AC)

30

D

10622000001

10622001040

Loan Sub-Acc.

Principal Amount-Capital amount33000EUR3300014/09/201814/09/2018CASHFLOWLN A Capital Payout Contractual20C10622000014Loan Sub-Acc. Daily payable (Principal)-Capital amount33000EUR3300014/09/201814/09

Expected credit loss (stage 1)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

1499,92

EUR

1499,92

31/12/2018

01/10/2018

IMPG

LN A Expected Loss Stage 1 (AC)

40

C

51820101091

Loan Impairment Expense (stage 1)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

1499,92

EUR

1499,92

31/12/2018

05/11/2018

CASHFLOW

LN A Capital

Payout

Real

Payment-

Repayment

10

D

10622000014Loan Sub-Acc. Daily payable (Principal)

39991000001

Settlement Account

+

Capital amount

33000

1660,00

EUR

33000

1660,00

14

31/

09

12/2018

14

05/

09

11/2018

CASHFLOW

LN A Capital

Payout

Real

Payment-

Repayment

20

C

39991000001Settlement Account

10622000014

Loan Sub-Acc. Daily payable (Principal)

+

Capital amount

33000

1660,00

EUR

33000

1660,00

14

31/

09

12/2018

14

05/

09

11/2018

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)30

Capital Repayment Contractual

10

D

10622001040

10622000014

Loan Sub-Acc.

Expected credit loss (stage 101

Daily payable (Principal)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.45EUR247.4514/09/201814/09/2018IMPGLN A Expected Loss Stage 1 (AC)40C51820101091Loan Impairment Expense (stage 1)+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.45EUR247.4514/09/201814/09/2018IMPGLN A Expected Loss Stage 1 (AC)10D51820101091Loan Impairment Expense (stage 1)-Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.5EUR247.514/09/201814/09/2018IMPGLN A Expected Loss Stage 1 (AC)20C10622001040Loan Sub-Acc. Expected credit loss (stage 1)-Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.5EUR247.530/09/201817/09/2018IMPGLN A Expected Loss Stage 1 (AC)30D10622001040Loan Sub-Acc. Expected credit loss (stage 1)+Difference between contractual and effective interest rate excl. amortisation1.76EUR1.7630/09/201817/09/2018IMPGLN A Expected Loss Stage 1 (AC)40C51820101091Loan Impairment Expense (stage 1)+Difference between contractual and effective interest rate excl. amortisation1.76EUR1.7630/09/201830/09/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears50D40153000002LN Interest Smoothing Effect-Accrual/deferral of interest112.93EUR112.9330/09/201830/09/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears60C10622000008Loan Sub-Acc. Interest Portions to be amortised-Accrual/deferral of interest112.93EUR112.9330/09/201830/09/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears10D10622000002Loan Sub-Acc. Interest Accrual/Deferral+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.5EUR247.530/09/201830/09/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears20C40153000001LN Interest Income+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.247.5EUR247.530/09/201830/09/2018IMPGLN A Expected Loss Stage 1 (AC)10D51820101091Loan Impairment Expense (stage 1)-Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.248.33EUR248.3330/09/201830/09/2018IMPGLN A Expected Loss Stage 1 (AC)20C10622001040Loan Sub-Acc. Expected credit loss (stage 1)-Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.248.33EUR248.3331/12/201801/10/2018CASHFLOWLN A Capital Real Repayment10D39991000001Settlement Account+Difference between contractual and effective interest rate excl. amortisation1.76EUR1.7631/12/201801/10/2018CASHFLOWLN A Capital Real Repayment20C10622000014Loan Sub-Acc. Daily payable (Principal)+Difference between contractual and effective interest rate excl. amortisation1.76EUR1.7631/12/201801/10/2018CASHFLOWLN A Capital Repayment Contractual10D10622000014Loan Sub-Acc. Daily payable (Principal)+Accrual/deferral of interest112.93EUR112.9331/12/201801/10/2018CASHFLOWLN A Capital Repayment Contractual20C10622000001Loan Sub-Acc. Principal Amount+Accrual/deferral of interest112.93EUR112.9331/12/201801/10/2018CASHFLOWLN A Incoming Interest in Arrears Contractual10D10622000015Loan Sub-Acc. Daily payable (Interest)+Accrual/deferral of interest175.9EUR175.931/12/201801/10/2018CASHFLOWLN A Incoming Interest in Arrears Contractual20C40153000001LN Interest Income+Accrual/deferral of interest175.9EUR175.931/12/201801/10/2018CASHFLOWLN A Incoming Interest in Arrears Real Payments10D39991000001Settlement Account+Difference between contractual and effective interest rate excl. amortisation2.96EUR2.9631/12/201801/10/2018CASHFLOWLN A Incoming Interest in Arrears Real Payments20C10622000015Loan Sub-Acc. Daily payable (Interest)+Difference between contractual and effective interest rate excl. amortisation2.96EUR2.9631/12/201801/10/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears50C40153000002LN Interest Smoothing Effect-Capital amount812.8EUR812.831/12/201801/10/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears60D10622000008Loan Sub-Acc. Interest Portions to be amortised-Capital amount812.8EUR812.831/12/201801/10/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears10C10622000002Loan Sub-Acc. Interest Accrual/Deferral+Capital amount820.91EUR820.9131/12/201801/10/2018

DISTR ARR

LN A Accrual Incoming Interest in Arrears20D40153000001LN Interest Income+Capital amount820.91EUR820.9131/12/201801/10/2018IMPGLN A Expected Loss Stage 1 (AC)30D10622001040Loan Sub-Acc. Expected credit loss (stage 1)+Capital amount906.85EUR906.8531/12/201801/10/2018IMPGLN A Expected Loss Stage 1 (AC)40C51820101091Loan Impairment Expense (stage 1)+Capital amount906.85EUR906.8531/12/2018

Capital amount

1660,00

EUR

1660,00

31/12/2018

05/11/2018

CASHFLOW

LN A Capital Repayment Contractual

20

C

10622000001

Loan Sub-Acc. Principal Amount

+

Capital amount

1660,00

EUR

1660,00

31/12/2018

05/11/2018

CASHFLOW

LN A Incoming Interest in Arrears Contractual

10

D

10622000015

Loan Sub-Acc. Daily payable (Interest)

+

Capital amount

377,78

EUR

377,78

31/12/2018

05/11/2018

CASHFLOW

LN A Incoming Interest in Arrears Contractual

20

C

40153000001

LN Interest Income

+

Capital amount

377,78

EUR

377,78

31/12/2018

05/11/2018

CASHFLOW

LN A

Capital Real Repayment

Incoming Interest in Arrears Real Payments

10

D

39991000001

Settlement Account

+

Capital amount

812.8

377,78

EUR

812.8

377,78

31/12/2018

01

05/11/2018

CASHFLOW

LN A

Capital Real Repayment

Incoming Interest in Arrears Real Payments

20

C

10622000014

10622000015

Loan Sub-Acc. Daily payable (

Principal

Interest)

+

Capital amount

812.8

377,78

EUR

812.8

377,78

31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A Capital Real Repayment

ContractualLoan Sub-Acc. Daily payable (Principal)

10

D

10622000014

39991000001

Settlement Account

+

Capital amount

820.91

1660,00

EUR

820.91

1660,00

31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A Capital Real Repayment

Contractual

20

C

10622000001

10622000014

Loan Sub-Acc. Daily payable (Principal

Amount

)

+

Capital amount

820.91

1660,00

EUR

820.91

1660,00

31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A

Incoming Interest in Arrears

Capital Repayment Contractual

10

D

10622000015

10622000014

Loan Sub-Acc. Daily payable (

Interest

Principal)

+

Capital amount

906.85

1660,00

EUR

906.85

1660,00

31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A

Incoming Interest in Arrears LN Interest Income

Capital Repayment Contractual

20

C

40153000001

10622000001

Loan Sub-Acc. Principal Amount

+

Capital amount

906.85

1660,00

EUR

906.85

1660,00

31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A Incoming Interest in Arrears

Real Payments

Contractual

10

D

39991000001Settlement Account+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.229.79EUR229.79

10622000015	Loan Sub-Acc. Daily payable (Interest)	+	Capital amount	330,57	EUR	330,57
31/12/2018

01

05/

11

12/2018

CASHFLOW

LN A Incoming Interest in Arrears

Real Payments

Contractual

20

C

10622000015Loan Sub-Acc. Daily payable (Interest)+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.229.79EUR229.79

40153000001	LN Interest Income	+	Capital amount	330,57	EUR	330,57
31/12/2018

03

05/12/2018

CASHFLOW

LN A

Capital Real Repayment

Incoming Interest in Arrears Real Payments

10

D

39991000001

Settlement

Account+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.248.33EUR248.33

Account	+	Capital amount	330,57	EUR	330,57
31/12/2018

03

05/12/2018

CASHFLOW

LN A

Capital Real Repayment

Incoming Interest in Arrears Real Payments

20

C

10622000014

10622000015

Loan Sub-Acc. Daily payable (

Principal

Interest)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.248.33EUR248.33

Capital amount	330,57	EUR	330,57
31/12/2018

03

31/12/2018

CASHFLOW

DISTR ARR

LN A

Capital Repayment Contractual

Accrual Incoming Interest in Arrears

10

D

10622000014

10622000002

Loan Sub-Acc.

Daily payable (Principal)

Interest Accrual/Deferral

+

Capital amount119.99

Accrual/deferral of interest

273,17

EUR

119.99

273,17

31/12/2018

03

31/12/2018

CASHFLOW

DISTR ARR

LN A

Capital Repayment ContractualLoan Sub-Acc. Principal Amount

Accrual Incoming Interest in Arrears

20

C

10622000001

40153000001

LN Interest Income

+

Capital amount119.99

Accrual/deferral of interest

273,17

EUR

119.99

273,17

31/12/2018

03

31/12/2018

CASHFLOW

DISTR ARR

LN A Accrual Incoming Interest in Arrears

Contractual

10

30

D

10622000015

10622000008

Loan Sub-Acc.

Daily payable (Interest)

Interest Portions to be amortised

+

Capital amount205.93

Difference between contractual and effective interest rate excl. amortisation

7,60

EUR

205.93

7,60

31/12/2018

03

31/12/2018

CASHFLOW

DISTR ARR

LN A Accrual Incoming Interest in Arrears

Contractual

20

40

C

40153000001

40153000002

LN Interest

Income

Smoothing Effect

+

Capital amount205.93

Difference between contractual and effective interest rate excl. amortisation

7,60

EUR

205.93

7,60

31/12/2018

03

31/12/2018

CASHFLOW

IMPG

LN A

Incoming Interest in Arrears Real Payments

Expected Loss Stage 1 (AC)

10

D

39991000001Settlement Account+Capital amount214.04EUR214.04

51820101091	Loan Impairment Expense (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1477,21	EUR	1477,21
31/12/2018

03

31/12/2018

CASHFLOW

IMPG

LN A

Incoming Interest in Arrears Real Payments

Expected Loss Stage 1 (AC)

20

C

10622000015

10622001040

Loan Sub-Acc.

Daily payable (Interest31/12/201831/12/2018

Expected credit loss (stage 1)

+Capital amount214.04EUR214.04

-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1477,21	EUR	1477,21
31/03/2019	21/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears	10

D

C

10622000002

Loan Sub-Acc. Interest Accrual/Deferral

+

Capital amount119.99

Accrual/deferral of interest

159,75

EUR

119.99

159,75

31/

12

03/

2018

2019

31

21/

12

03/

2018

2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

20

C

D

40153000001

LN Interest Income

+

Capital amount119.99

Accrual/deferral of interest

159,75

EUR

119.99

159,75

31/

12

03/

2018

2019

31

21/

12

03/

2018

2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

30

50

D31/12/2018

C

10622000008Loan Sub-Acc. Interest Portions to be amortised+Capital amount205.93EUR205.9331/12/2018

40153000002	LN Interest Smoothing Effect	-	Difference between contractual and effective interest rate excl. amortisation	15,32	EUR	15,32
31/03/2019	21/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

40

60

C31/12/201831/12/2018

D

40153000002LN Interest Smoothing Effect+Capital amount205.93EUR205.93

10622000008	Loan Sub-Acc. Interest Portions to be amortised	-	Difference between contractual and effective interest rate excl. amortisation	15,32	EUR	15,32
31/03/2019	21/03/2019	IMPG	LN A Expected Loss Stage 1 (AC)

10

30

D

51820101091

10622001040

Loan

Impairment Expense 31/12/2018

Sub-Acc. Expected credit loss (stage 1)

-Capital amount214.04EUR214.0431/12/2018

+	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1438,83	EUR	1438,83
31/03/2019	21/03/2019	IMPG	LN A Expected Loss Stage 1 (AC)

20

40

C

10622001040

51820101091

Loan

Sub-Acc. Expected credit loss LN A Capital Real Repayment

Impairment Expense (stage 1)

-Capital amount214.04EUR214.0402/01/201902/01/2019CASHFLOWSettlement Account

+	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1438,83	EUR	1438,83
31/03/2019	31/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears	10	D

39991000001

10622000002

Loan Sub-Acc. Interest Accrual/Deferral

+

Accrual/deferral of interest

175.902/01

266,25

EUR

175.9

266,25

31/03/2019

02

31/

01

03/2019

CASHFLOW

DISTR ARR

LN A

Capital Real RepaymentLoan Sub-Acc. Daily payable (Principal)

Accrual Incoming Interest in Arrears

20

C

10622000014

40153000001

LN Interest Income

+

Accrual/deferral of interest

175.902/01

266,25

EUR

175.9

266,25

31/03/2019

02

31/

01

03/2019

CASHFLOW

DISTR ARR

LN A

Capital Repayment Contractual10

Accrual Incoming Interest in Arrears

50

D

10622000014Loan Sub-Acc. Daily payable (Principal)+

40153000002

LN Interest Smoothing Effect

-

Difference between contractual and effective interest rate excl. amortisation

2.8102/01

6,33

EUR

2.81

6,33

31/03/2019

02

31/

01

03/2019

CASHFLOW

DISTR ARR

LN A

Capital Repayment Contractual20

Accrual Incoming Interest in Arrears

60

C

10622000001

10622000008

Loan Sub-Acc.

Principal Amount+

Interest Portions to be amortised

-

Difference between contractual and effective interest rate excl. amortisation

2.8102/01

6,33

EUR

2.81

6,33

31/03/2019

02

31/

01

03/2019

CASHFLOW

IMPG

LN A

Incoming Interest in Arrears Contractual

Expected Loss Stage 1 (AC)

10

D

10622000015

51820101091

Loan

Sub-Acc. Daily payable (Interest

Impairment Expense (stage 1)

+Difference between contractual and effective interest rate excl. amortisation2.96EUR2.9602/01/201902/01/2019CASHFLOWLN A Incoming Interest in Arrears Contractual02

-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1439,70	EUR	1439,70
31/03/2019	31/03/2019	IMPG	LN A Expected Loss Stage 1 (AC)	20	C

40153000001LN Interest Income+Difference between contractual and effective interest rate excl. amortisation2.96EUR2.96

10622001040	Loan Sub-Acc. Expected credit loss (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1439,70	EUR	1439,70
31/01/2019

02

03/01/2019

CASHFLOW

DISTR ARR

LN A Accrual Incoming Interest in Arrears

Real Payments

10

DSettlement Account

C

39991000001

10622000002

Loan Sub-Acc. Interest Accrual/Deferral

+

Capital amount837.9102

Accrual/deferral of interest

295,02

EUR

837.91

295,02

31/01/2019

02

03/01/2019

CASHFLOW

DISTR ARR

LN A Accrual Incoming Interest in Arrears

Real Payments

20

CLoan Sub-Acc. Daily payable (Interest)

D

10622000015

40153000001

LN Interest Income

+

Capital amount837.9102

Accrual/deferral of interest

295,02

EUR

837.91

295,02

31/01/2019

02

03/01/2019

IMPG

DISTR ARR

LN A

Expected Loss Stage 1 (AC)10D51820101091Loan Impairment Expense (stage 1)-Capital amount837.91EUR837.9102

Accrual Incoming Interest in Arrears	30	C	10622000008	Loan Sub-Acc. Interest Portions to be amortised	+	Difference between contractual and effective interest rate excl. amortisation	7,30	EUR	7,30
31/01/2019

02

03/01/2019

IMPG

DISTR ARR

LN A

Expected Loss Stage 1 (AC)20C10622001040Loan Sub-Acc. Expected credit loss (stage 1)-Capital amount837.91EUR837.9102

Accrual Incoming Interest in Arrears	40	D	40153000002	LN Interest Smoothing Effect	+	Difference between contractual and effective interest rate excl. amortisation	7,30	EUR	7,30
31/01/2019

02

03/01/2019

IMPG

LN A Expected Loss Stage 1 (AC)

30

D

10622001040

Loan Sub-Acc. Expected credit loss (stage 1)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

222.1802

1477,37

EUR

222.18

1477,37

31/01/2019

02

03/01/2019

IMPG

LN A Expected Loss Stage 1 (AC)

40

C

51820101091

Loan Impairment Expense (stage 1)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

222.1802

1477,37

EUR

222.18

1477,37

31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual Incoming Interest in Arrears

Capital Real Repayment

10

C02

D

10622000002Loan Sub-Acc. Interest Accrual/Deferral+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.229.79EUR229.79

39991000001	Settlement Account	+	Capital amount	1660,00	EUR	1660,00
31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual Incoming Interest in Arrears

Capital Real Repayment

20

D02

C

40153000001LN Interest Income+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.229.79EUR229.79

10622000014	Loan Sub-Acc. Daily payable (Principal)	+	Capital amount	1660,00	EUR	1660,00
31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual Incoming Interest in Arrears30

Capital Repayment Contractual

10

D

10622000008

10622000014

Loan Sub-Acc.

Interest Portions to be amortised

Daily payable (Principal)

+

Capital amount

188.9302

1660,00

EUR

188.93

1660,00

31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual Incoming Interest in Arrears40LN Interest Smoothing Effect

Capital Repayment Contractual

20

C

40153000002

10622000001

Loan Sub-Acc. Principal Amount

+

Capital amount

188.9302

1660,00

EUR

188.93

1660,00

31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Contractual

30

10

C

D

10622000008

10622000015

Loan Sub-Acc.

Interest Portions to be amortised

Daily payable (Interest)

+

Capital amount

188.9302

349,65

EUR

188.93

349,65

31/01/2019

02

07/01/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Contractual

40

20

D

C

40153000002

40153000001

LN Interest

Smoothing Effect

Income

+

Capital amount

188.93

349,65

EUR

188.93

349,65

31/01/2019

03

07/01/2019

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)30Loan Sub-Acc. Expected credit loss (stage 1)

Incoming Interest in Arrears Real Payments

10

D

10622001040

39991000001

Settlement Account

+

Accrual/deferral of interest177.4

Capital amount

349,65

EUR

177.4

349,65

31/01/2019

03

07/01/2019

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)40

Incoming Interest in Arrears Real Payments

20

C

51820101091

10622000015

Loan

Impairment Expense (stage 1

Sub-Acc. Daily payable (Interest)

+

Accrual/deferral of interest177.4

Capital amount

349,65

EUR

177.4

349,65

31/01/2019

03

31/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

30

10

C

D

10622000008

10622000002

Loan Sub-Acc. Interest

Portions to be amortised

Accrual/Deferral

+

Difference between contractual and effective interest rate excl. amortisation2.81EUR2.81

Accrual/deferral of interest	249,19	EUR	249,19
31/01/2019

03

31/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

40

20

D

C

40153000002

40153000001

LN Interest

Smoothing Effect2.81

Income

+

Difference between contractual and effective interest rate excl. amortisation2.81EUR

Accrual/deferral of interest	249,19	EUR	249,19
31/01/2019	31/01/2019

IMPG

DISTR ARR

LN A

Expected Loss Stage 1 (AC)10-

Accrual Incoming Interest in Arrears

30

D

51820101091Loan Impairment Expense (stage 1)

10622000008

Loan Sub-Acc. Interest Portions to be amortised

+

Difference between contractual and effective interest rate excl. amortisation

6.55

13,62

EUR

6.55

13,62
31/01/2019	31/01/2019

IMPG

DISTR ARR

LN A

Expected Loss Stage 1 (AC)20-

Accrual Incoming Interest in Arrears

40

C

10622001040Loan Sub-Acc. Expected credit loss (stage 1)

40153000002

LN Interest Smoothing Effect

+

Difference between contractual and effective interest rate excl. amortisation

6.55

13,62

EUR

6.55

13,62
31/01/2019	31/01/2019

DISTR ARR

IMPG

LN A

Accrual Incoming Interest in Arrears

Expected Loss Stage 1 (AC)

10

D

10622000002

51820101091

Loan

Sub-Acc. Interest Accrual/Deferral+

Impairment Expense (stage 1)

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

222.18

1464,62

EUR

222.18

1464,62
31/01/2019	31/01/2019

DISTR ARR

IMPG

LN A

Accrual Incoming Interest in Arrears+

Expected Loss Stage 1 (AC)

20

C

40153000001LN Interest Income

10622001040

Loan Sub-Acc. Expected credit loss (stage 1)

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

222.18+

1464,62

EUR

222.1831/01/201931/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears30D10622000008Loan Sub-Acc. Interest Portions to be amortised

1464,62
30/09/2018	30/09/2018	IMPG	LN A Expected Loss Stage 1 (AC)	10	D	51820101091	Loan Impairment Expense (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

223.54+

1499,92

EUR

223.5431/01/201931/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears40C40153000002LN Interest Smoothing Effect

1499,92
30/09/2018	30/09/2018	IMPG	LN A Expected Loss Stage 1 (AC)	20	C	10622001040	Loan Sub-Acc. Expected credit loss (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

223.54

1499,92

EUR

223.54

1499,92
20/03/2019	01/02/2019

CASHFLOW

DISTR ARR

LN A

Capital Real Repayment

Accrual Incoming Interest in Arrears

10

DSettlement Account

C

3999100000110.02

10622000002

Loan Sub-Acc. Interest Accrual/Deferral

+

Difference between contractual and effective interest rate excl. amortisation10.02EUR

Accrual/deferral of interest	249,19	EUR	249,19
20/03/2019	01/02/2019

CASHFLOW

DISTR ARR

LN A

Capital Real Repayment10.02

Accrual Incoming Interest in Arrears

20

C10622000014Loan Sub-Acc. Daily payable (Principal)+Difference between contractual and effective interest rate excl. amortisation10.02EUR

D	40153000001	LN Interest Income	+	Accrual/deferral of interest	249,19	EUR	249,19
20/03/2019	01/02/2019

CASHFLOW

DISTR ARR

LN A

Capital Repayment Contractual10D10622000014

Accrual Incoming Interest in Arrears

30

C

10622000008

Loan Sub-Acc.

Daily payable (Principal)

Interest Portions to be amortised

+

Accrual/deferral of interest113.53EUR113.53

Difference between contractual and effective interest rate excl. amortisation	13,62	EUR	13,62
20/03/2019	01/02/2019

CASHFLOW

DISTR ARR

LN A

Capital Repayment Contractual20C10622000001Loan Sub-Acc. Principal Amount+Accrual/deferral of interest113.53EUR113.53

Accrual Incoming Interest in Arrears	40	D	40153000002	LN Interest Smoothing Effect	+	Difference between contractual and effective interest rate excl. amortisation	13,62	EUR	13,62
20/03/2019	01/02/2019

CASHFLOW

IMPG

LN A

Incoming Interest in Arrears Contractual10

Expected Loss Stage 1 (AC)

30

D

10622000015

10622001040

Loan Sub-Acc.

Daily payable (Interest

Expected credit loss (stage 1)

+

Accrual/deferral of interest177.4EUR177.4

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1464,62	EUR	1464,62
20/03/2019	01/02/2019

CASHFLOW

IMPG

LN A

Incoming Interest in Arrears Contractual20177.4

Expected Loss Stage 1 (AC)

40

C

40153000001LN Interest Income+Accrual/deferral of interest177.4EUR

51820101091	Loan Impairment Expense (stage 1)	+	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1464,62	EUR	1464,62
20/03/2019

01

05/02/2019

CASHFLOW

LN A

Incoming Interest in Arrears Real Payments6.55

Capital Real Repayment

10

D

39991000001

Settlement Account

+

Difference between contractual and effective interest rate excl. amortisation

Capital amount

1660,00

EUR

6.55

1660,00

20/03/2019

01

05/02/2019

CASHFLOW

LN A

Incoming Interest in Arrears Real Payments

Capital Real Repayment

20

C

10622000015

10622000014

Loan Sub-Acc. Daily payable (

Interest

Principal)

+

Difference between contractual and effective interest rate excl. amortisation6.55

Capital amount

1660,00

EUR

6.55

1660,00

20/03/2019

01

05/02/2019

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)30

Capital Repayment Contractual

10

D

10622001040

10622000014

Loan Sub-Acc.

Expected credit loss (stage 1

Daily payable (Principal)

+

Capital amount

842.18

1660,00

EUR

842.18

1660,00

20/03/2019

01

05/02/2019

IMPG

CASHFLOW

LN A

Expected Loss Stage 1 (AC)40

Capital Repayment Contractual

20

C

51820101091

10622000001

Loan

Impairment Expense (stage 1)

Sub-Acc. Principal Amount

+

Capital amount

842.18

1660,00

EUR

842.18

1660,00

20/03/2019

01

05/02/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Contractual

10

C

D

10622000002

10622000015

Loan Sub-Acc.

Interest Accrual/Deferral

Daily payable (Interest)

+

Capital amount

843.1

303,36

EUR

843.1

303,36

20/03/2019

01

05/02/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Contractual

20

D

C

40153000001

LN Interest Income

+

Capital amount

843.1

303,36

EUR

843.1

303,36

20/03/2019

01

05/02/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Real Payments

30

10

CLoan Sub-Acc. Interest Portions to be amortised

D

10622000008

39991000001

Settlement Account

+

Capital amount

842.18

303,36

EUR

842.18

303,36

20/03/2019

01

05/02/2019

DISTR ARR

CASHFLOW

LN A

Accrual

Incoming Interest in Arrears Real Payments

40

20

DLN Interest Smoothing Effect

C

40153000002

10622000015

Loan Sub-Acc. Daily payable (Interest)

+

Capital amount

842.18

303,36

EUR

842.18

303,36

20/03/2019

01

05/03/2019

CASHFLOW

LN A Capital Real Repayment

10

D

39991000001

Settlement Account

+

Capital amount

843.1

1660,00

EUR

843.1

1660,00

20/03/2019

01

05/03/2019

CASHFLOW

LN A Capital Real Repayment

20

C

10622000014

Loan Sub-Acc. Daily payable (Principal)

+

Capital amount

843.1

1660,00

EUR

843.1

1660,00

20/03/2019

01

05/03/2019

CASHFLOW

LN A Capital Repayment Contractual

10

D

10622000014

Loan Sub-Acc. Daily payable (Principal)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.210.3EUR210.3

Capital amount	1660,00	EUR	1660,00
20/03/2019

01

05/03/2019

CASHFLOW

LN A Capital Repayment Contractual

20

C

10622000001

Loan Sub-Acc. Principal Amount

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.210.3EUR210.3

Capital amount	1660,00	EUR	1660,00
20/03/2019

01

05/03/2019

CASHFLOW

LN A Incoming Interest in Arrears Contractual

10

D

10622000015

Loan Sub-Acc. Daily payable (Interest)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.223.54EUR223.54

Capital amount	322,27	EUR	322,27
20/03/2019

01

05/03/2019

CASHFLOW

LN A Incoming Interest in Arrears Contractual

20

C

40153000001

LN Interest Income

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.223.54EUR223.54

Capital amount	322,27	EUR	322,27
20/03/2019

01

05/03/2019

CASHFLOW

LN A Incoming Interest in Arrears Real Payments

10

D

39991000001

Settlement Account

+

Capital amount

183.74

322,27

EUR

183.74

322,27

20/03/2019

01

05/03/2019

CASHFLOW

LN A Incoming Interest in Arrears Real Payments

20

C

10622000015

Loan Sub-Acc. Daily payable (Interest)

+

Capital amount

183.74

322,27

EUR

183.7420/03/201920/03/2019IMPGLN A Expected Loss Stage 1 (AC)20C10622001040

322,27
20/03/2019	20/03/2019

IMPGLN A Expected Loss Stage 1 (AC)10D51820101091Loan Impairment Expense (stage 1)-Capital amount184.66EUR184.66

DISTR ARR

LN A Accrual Incoming Interest in Arrears

10

D

10622000002

Loan Sub-Acc.

Expected credit loss (stage 1)-Capital amount184.66EUR184.66

Interest Accrual/Deferral	+	Accrual/deferral of interest	159,75	EUR	159,75
20/03/2019	20/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

50

20

D

C

40153000002

40153000001

LN Interest

Smoothing Effect183.74

Income

-Capital amount

+

Accrual/deferral of interest

159,75

EUR

183.74

159,75
20/03/2019	20/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

60

50

C

D

10622000008Loan Sub-Acc. Interest Portions to be amortised-Capital amount183.74EUR183.74

40153000002	LN Interest Smoothing Effect	-	Difference between contractual and effective interest rate excl. amortisation	15,32	EUR	15,32
20/03/2019	20/03/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

10

60

D

C

10622000002

10622000008

Loan Sub-Acc. Interest

Accrual/Deferral+Capital amount184.66EUR184.66

Portions to be amortised	-	Difference between contractual and effective interest rate excl. amortisation	15,32	EUR	15,32
20/03/2019	20/03/2019

DISTR ARR

IMPG

LN A

Accrual Incoming Interest in Arrears20C40153000001LN Interest Income+Capital amount184.66EUR184.6631

Expected Loss Stage 1 (AC)	10	D	51820101091	Loan Impairment Expense (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1438,83	EUR	1438,83
20/03/2019

21

20/03/2019

IMPG

LN A Expected Loss Stage 1 (AC)

30

20

D

C

10622001040

Loan Sub-Acc. Expected credit loss (stage 1)

+Difference between contractual and effective interest rate excl. amortisation10.02EUR10.0231/03/201921/03/2019IMPGLN A Expected Loss Stage 1 (AC)40C51820101091Loan Impairment Expense (stage 1)+Difference between contractual and effective interest rate excl. amortisation10.02EUR10.0231/03/201921/03

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

1438,83

EUR

1438,83

02/01/2019

01/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

10

C

10622000002

Loan Sub-Acc. Interest Accrual/Deferral

+

Accrual/deferral of interest

273,17

EUR

273,17

02/01/2019

01/01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

50

20

C

D

40153000002

40153000001

LN Interest

Smoothing Effect

Income

-

+	Accrual/deferral of interest

113.5331/03

273,17

EUR

113.53

273,17

02/01/2019

21

01/

03

01/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears

60

30

D31/03/201921/03

C

10622000008

Loan Sub-Acc. Interest Portions to be amortised

-Accrual/deferral of interest113.53EUR113.53

+	Difference between contractual and effective interest rate excl. amortisation	7,60	EUR	7,60
02/01/2019	01/01/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

10

40

C31/03/201921/03/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears20D40153000001LN Interest Income+Accrual/deferral of interest173.28EUR173.2831/03/201931/03

D

10622000002Loan Sub-Acc. Interest Accrual/Deferral+Accrual/deferral of interest173.28EUR173.28

40153000002

LN Interest Smoothing Effect

+

Difference between contractual and effective interest rate excl. amortisation

7,60

EUR

7,60

02/01/2019

01/01/2019

IMPG

LN A Expected Loss Stage 1 (AC)

30

D

10622001040

Loan Sub-Acc. Expected credit loss (stage 1)

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

1477,21

EUR

1477,21

02/01/2019

01/01/2019

IMPG

LN A Expected Loss Stage 1 (AC)

10

40

D

C	51820101091	Loan Impairment Expense (stage 1)	+	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.	1477,21	EUR	1477,21
02/01/2019	02/01/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears	10	D	10622000002	Loan Sub-

Difference between contractual and effective interest rate excl. amortisation4.87EUR4.8731/03/201931/03/2019IMPGLN A Expected Loss Stage 1 (AC)31/03

Acc. Interest Accrual/Deferral	+	Accrual/deferral of interest	295,02	EUR	295,02
02/01/2019	02/01/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears	20	C

10622001040Loan Sub-Acc. Expected credit loss (stage 1)-Difference between contractual and effective interest rate excl. amortisation4.87EUR4.8731/03/2019

40153000001	LN Interest Income	+	Accrual/deferral of interest	295,02	EUR	295,02
02/01/2019	02/01/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

10

30

D

10622000002

10622000008

Loan Sub-Acc. Interest

Accrual/Deferral+Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.210.3EUR210.331/03/201931/03

Portions to be amortised	+	Difference between contractual and effective interest rate excl. amortisation	7,30	EUR	7,30
02/01/2019	02/01/2019	DISTR ARR	LN A Accrual Incoming Interest in Arrears

20

40

C

40153000001

40153000002

LN Interest

Income

Smoothing Effect

+

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.210.3EUR210.331/03/201931/03/2019

DISTR ARR

LN A Accrual Incoming Interest in Arrears50D40153000002LN Interest Smoothing Effect

Difference between contractual and effective interest rate excl. amortisation	7,30	EUR	7,30
02/01/2019	02/01/2019	IMPG	LN A Expected Loss Stage 1 (AC)	10	D	51820101091	Loan Impairment Expense (stage 1)	-	Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

210.7931/03

1477,37

EUR

210.79

1477,37

02/01/2019

31

02/

03

01/2019

DISTR ARR

IMPG

LN A

Accrual Incoming Interest in Arrears60

Expected Loss Stage 1 (AC)

20

C

10622000008

10622001040

Loan Sub-Acc.

Interest Portions to be amortised

Expected credit loss (stage 1)

-

Posting Expected Credit Loss (ECL) pl INTEREST RATE INSTR.

210.79

1477,37

EUR

210.79

1477,37

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