Reversal of periodical, linear accrual of interest paid in arrears.
Please note
In case the sign of the calculated amount to be booked (signOfMeasureOrRatio) is different to the sign shown below, D/C-sign of the shown entry swaps.
| bookingSortNo | Booking sort number | 1 |
| measureOrRatioDescription | Name of booked measure/ratio | Accrual/Deferal of interest |
| signOfMeasureOrRatio | Sign of amount to be booked | + |
| debitCreditSign | Debit/Credit Sign | C |
| genledAccountNumber | Account number | 10622000002 |
| genledAccountName | Name of account | Loan Sub-Acc Interest/Deferral |
| bookingSortNo | Booking sort number | 2 |
| measureOrRatioDescription | Name of booked measure/ratio | Accrual/Deferal of interest |
| signOfMeasureOrRatio | Sign of amount to be booked | + |
| debitCreditSign | Debit/Credit Sign | D |
| genledAccountNumber | Account number | 40153000001 |
| genledAccountName | Name of account | Loan Interest Income |
| bookingSortNo | Booking sort number | 3 |
| measureOrRatioDescription | Name of booked measure/ratio | Interest Smoothing (Difference between contractual and effective interest excl. amortisation |
| signOfMeasureOrRatio | Sign of amount to be booked | - |
| debitCreditSign | Debit/Credit Sign | C |
| genledAccountNumber | Account number | 10622000008 |
| genledAccountName | Name of account | Loan Sub-Acc Interest portions to be amortised |
| bookingSortNo | Booking sort number | 4 |
| measureOrRatioDescription | Name of booked measure/ratio | Interest Smoothing (Difference between contractual and effective interest excl. amortisation |
| signOfMeasureOrRatio | Sign of amount to be booked | - |
| debitCreditSign | Debit/Credit Sign | D |
| genledAccountNumber | Account number | 40153000002 |
| genledAccountName | 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 swaps