Reversal of periodical, linear accrual of interest paid in arrears.
Please note: in case the sign of the calculated amount to be booked is different, D/C-sign swaps.
Booking sort number | 1 |
Name of booked measure/ratio | 25 – Accrual/Deferal of interest |
Sign of amount to be booked | + |
Debit/Credit Sign | C |
Account number | 10622000002 |
Name of account | Loan Sub-Acc Interest/Deferral |
Booking sort number | 2 |
Name of booked measure/ratio | 25 – Accrual/Deferal of interest |
Sign of amount to be booked | + |
Debit/Credit Sign | D |
Account number | 40153000001 |
Name of account | Loan Interest Income |
Booking sort number | 3 |
Name of booked measure/ratio | 26 – Interest Smoothing (Difference between contractual and effective interest excl. amortisation |
Sign of amount to be booked | - |
Debit/Credit Sign | C |
Account number | 10622000008 |
Name of account | Loan Sub-Acc Interest portions to be amortised |
Booking sort number | 4 |
Name of booked measure/ratio | 26 – Interest Smoothing (Difference between contractual and effective interest excl. amortisation |
Sign of amount to be booked | - |
Debit/Credit Sign | D |
Account number | 40153000002 |
Name of account | Loan Interest Smoothing Effect |
Please note:
Bookings 3 and 4: In case the sign of the amount to be booked is +, Debit/credit-sign wiswaps