SAP ABAP Data Element JBBEKAKO (Equity Costs)
Hierarchy
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EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services
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IS-B-DP (Application Component) Transaction Data Pool
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JBD (Package) Application development IS-B Data Pool
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
Basic Data
| Data Element | JBBEKAKO |
| Short Description | Equity Costs |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | WERTV9 | |
| Data Type | CURR | Currency field, stored as DEC |
| Length | 17 | |
| Decimal Places | 2 | |
| Output Length | 23 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Equity Cst |
| Medium | 20 | Equity Costs |
| Long | 20 | Equity Costs |
| Heading | 0 |
Documentation
Definition
Equity costs can be split into the following:
- Additional equity costs - in addition to its primary financing function, the equity of a bank has a guarantee and liability function. Equity providers demand a suitable risk premium for taking on bank liabilities (default risks, interest rate risks etc.) which is reflected in a greater yield expectation. The additional equity cost, which is the additional expense required compared to borrowing capital on the market, is reflected in this risk premium and has to be carried by the banking transactions.
- Equity bottleneck costs - equity serves as a basis for regulatory restrictions on risk assets. Based on their weighting, transactions which are counted towards the risk assets must carry the costs of equity appropriation or the costs for substituting transactions with less weighting and possibly lower interest rates.
Use
Equity costs are included as an imputed costing component in the periodic contribution margin sheet of a single transaction. They are calculated within the flexible procedures by the definition of markup rates specific to each bank.
History
| Last changed by/on | SAP | 20011002 |
| SAP Release Created in |
