Periodical adjustment of premium and discount as well as transaction costs
Premium and received amortisable transaction costs
| bookingSortNo | Booking sort number | 1 |
| measureOrRatioDescription | Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
| signOfMeasureOrRatio | Sign of amount to be booked | + |
| debitCreditSign | Debit/Credit Sign | D |
| genledAccountNumber | Account number | 10622000004 |
| genledAccountName | Name of account | Loan Sub-Acc. Premium/Discount |
| bookingSortNo | Booking sort number | 2 |
| measureOrRatioDescription | Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
| signOfMeasureOrRatio | Sign of amount to be booked | + |
| debitCreditSign | Debit/Credit Sign | C |
| genledAccountNumber | Account number | 40153000011 |
| genledAccountName | Name of account | Loan Amortisation Income Premium/Discount |
Discount and paid amortisable transaction costs
| bookingSortNo | Booking sort number | 1 |
| measureOrRatioDescription | Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
| signOfMeasureOrRatio | Sign of amount to be booked | - |
| debitCreditSign | Debit/Credit Sign | C |
| genledAccountNumber | Account number | 40153000011 |
| genledAccountName | Name of account | Loan Amortisation Expense Premium/Discount |
| bookingSortNo | Booking sort number | 2 |
| measureOrRatioDescription | Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
| signOfMeasureOrRatio | Sign of amount to be booked | - |
| debitCreditSign | Debit/Credit Sign | D |
| genledAccountNumber | Account number | 10622000004 |
| genledAccountName | Name of account | Loan Sub-Acc. Premium/Discount |
| Info | ||
|---|---|---|
| ||
Premium/Discount and |
...
transaction costs are booked on different accounts. |