(GF: Buchungsgenerator Kennziffern „deal_accounting_ratios“)
The output interface “Accounting Transactions and related Accounting Ratios” provides for each individual deal for various accounting types, such as payment or periodical valuation requests, related accounting transactions and for each accounting transaction related accounting ratios which are relevant for generating the appropriate set of entries.The list of accounting ratios contains ratios which are necessary to generate transactions values for accounting ratios. These accounting ratios form the basis for the generation of debit/credit entries in financial accounting. These accounting ratios can be used in an accounting generator to generate debit/credit entries. For this purpose an accounting event is provided with related accounting ratios.The following list shows supported combinations of accounting event types, accounting events and related measures/ratio
An accounting transaction is defined by the combination of
- an accounting event type, such as payment or periodical valuation requests and
- an accounting event.
Please note: For combinations of accounting event type and accounting event multiple measures/ratios can be valid. Will say, within one accounting event it might be necessary to consider multiple bookings with different measures/ratios to be booked.
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Accounting Event Type
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Accounting Event
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Name of measure/ratio
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Payment
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LN A Capital Payout (Contractual)
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4 - Amount of matured contractual capital payout
(„4 = Betrag der vertraglichen Kapitalauszahlung bei Fälligkeit“)
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Payment
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LN A Capital Payout (Payment)
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3 -Amount of paid contractual capital payout
(„3 = Zahlung der fälligen Kapitalauszahlung (entspricht in der Regel der vertraglichen Kapitalauszahlung)“)
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Payment
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LN A Capital Repayment (Contractual)
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16 - Amount of matured contractual capital repayment
(„16 = Betrag der vertraglichen Kapitalrückzahlung bei Fälligkeit“)
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Payment
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LN A Capital Repayment (Payment)
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Amount of paid capital repayment
(„14 = Betrag der tatsächlich gezahlten Kapitalrückzahlung. Der Betrag kann mit der vertraglichen Kapitalrückzahlung übereinstimmen oder darüber oder darunter liegen.)
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Payment
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LN A Incoming Interest in arrears (Contractual)
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15 - Amount of contractual agreed and matured interest
(„15 = Betrag der vertraglich vereinbarten fälligen Zinsen.)
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Payment
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LN A Incoming Interest in arrears (Payment)
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13 – Payment of matured interest
(„13 = Zahlung von fälligen nachschüssigen Zinsen
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Payment
LN A Gebühren (nicht amortisierungspflichtig) Contractual
????
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Payment
LN A Gebühren (nicht amortisierungspflichtig) Payment
????
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Payment
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LN A Gebühren (amortisierungspflichtig) Contractual
????
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Payment
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LN A Gebühren (amortisierungspflichtig) Payment
????
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Accounting Event Type
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Accounting Event
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Name of measure/ratio
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Amortisation
????
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Accounting Event Type
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Accounting Event
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Name of measure/ratio
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Distribution of Payment in Arrears
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...
????
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...
...
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Accounting Event Type
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Accounting Event
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Name of measure/ratio
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Impairment
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...
????
...
...
...
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Accounting Event Type
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Accounting Event
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Name of measure/ratio
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Contractual Deal Change
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...
????
...
...
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Within one accounting transaction one and the same accounting ratio can be shown multiple times. Reason: This enables an accounting rules engine to generate automatic reverse bookings, e.g. in case of periodical interest accrual. It too helps to connect with each record in the interface a specific debit/credit-entry.