The business event “waiver of receivables” is available for receivables,

• deemed irrecoverable by the bank, or
• which the bank waives for other reasons.
  
  

These claims can

(a) be already due or

(b) only become due in the future.

The central feature is that the customer is informed of the waiver. Payment is waived for open receivables that are already due. The waiver of receivables due in the future requires an adjustment of the contract data. The borrower receives information about the adjusted contract data. In both cases, the carrying amount of the loan is adjusted.