SAP ABAP Data Element JBBOPKOS (Opportunity Expense/Revenue in Own-Account Trading)
Hierarchy
☛EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services ⤷IS-B-DP (Application Component) Transaction Data Pool ⤷JBD (Package) Application development IS-B Data Pool
The opportunity cost/income reflects the cost of free liquidity or the income from committed capital resulting for an own-account portfolio.
Use
The opportunity volume, or portfolio commitment, which represents capital which is not available for other transactions or the free liquidity generated by the portfolio (e.g. when option premiums are received) forms the basis for calculating the opportunity income/cost. The opportunity volume is calculated daily on the basis of the portfolio value and the average purchase price and valued at the opportunity interest rate. The daily opportunity contributions are added together for the duration of the reporting period and divided by the number of days in the period. If the opportunity volume does not change, the value from the previous day or from the start of the period is used.