Periodical adjustment of premium and discount as well as transaction costs
Premium and received amortisable transaction costs
Booking sort number | 1 |
Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
Sign of amount to be booked | + |
Debit/Credit Sign | D |
Account number | 10622000004 |
Name of account | Loan Sub-Acc. Premium/Discount |
Booking sort number | 2 |
Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
Sign of amount to be booked | + |
Debit/Credit Sign | C |
Account number | 40153000011 |
Name of account | Loan Amortisation Income Premium/Discount |
Discount and paid amortisable transaction costs
Booking sort number | 1 |
Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
Sign of amount to be booked | - |
Debit/Credit Sign | C |
Account number | 40153000011 |
Name of account | Loan Amortisation Expense Premium/Discount |
Booking sort number | 2 |
Name of booked measure/ratio | Aggregated amortisation of paid premium/discount since last valuation |
Sign of amount to be booked | - |
Debit/Credit Sign | D |
Account number | 10622000004 |
Name of account | Loan Sub-Acc. Premium/Discount |
Please note: Premium/Discount and Transaction cost have different account ??????? and ??? ratios