Page tree
Skip to end of metadata
Go to start of metadata

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


  • No labels