Hierarchy
EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services⤷
FIN-FSCM-TRM-TM (Application Component) Transaction Manager⤷
FTR_GENERAL (Package) CFM TM: Application Basis / Global Objects
Basic Data
| Data Element | TPM_ACCRUE_COMP |
| Short Description | Additional Components Managed |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | TPM_ACCRUE_COMP | |
| Data Type | CHAR | Character String |
| Length | 2 | |
| Decimal Places | 0 | |
| Output Length | 2 | |
| 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 | Components |
| Medium | 20 | Components |
| Long | 40 | Additional Components Managed |
| Heading | 40 | Additional Components Managed |
Documentation
Definition
This field defines which additional components are managed for amortization purposes. The following settings are currently possible:
- Initial
No additional components are managed.
- Deferral item, purchase value
An additional position component is managed.
This component is the deferral item for purchase value, used to defer the difference between the purchase value and the intrinsic value for the term of a bond (intrinsic value = value of the issue yield curve on the purchase date according to the defined amortization procedure). When you run a key date valuation or generate derived business transactions, corresponding flows are calculated for the position inflows and outflows.
The deferral item for purchase value is incorporated in the purchase value, which means that the standard amortization is based on the modified acquisition value. The deferral item for purchase value is also deferred on a linear basis for amortization purposes.
This position component may be positive (-> deferred income) or negative (-> deferred expenses).
- Negotiation spread linear
The amount to be amortized is split into two sections: "issue spread" and "negotiation spread".
The issue spread is the difference between the repayment amount of a bond or loan, and the amount that results when the issue amount (the nominal amount multiplied by the issue rate) is compounded on the purchase date.
The negotiation spread is the difference between the amount that results when the issue amount of a bond or loan (the nominal amount multiplied by the issue rate/price) is compounded on the purchase date and the amount at which the bond or loan is purchased.
The proportion of negotiation spread to total amortization is managed in the "deferral item for purchase value" component. For amortization, this amount is reduced accordingly and transferred to the "amortization negotiation spread" component.
The "issue spread" is cleared according to the settings in the amortization procedure. The "negotiation spread" is cleared on a linear basis.
- Negotiation spread exponential
The amount to be amortized is split into two sections: "issue spread and "negotiation spread".
The "issue spread" is cleared according to the settings in the amortization procedure. The "negotiation spread" is cleared on an exponential basis.
- Negotiation spread without amortization
Only the issue spread is amortized. At the end of the term, the accumulated share of negotiation spread is cleared as rate/price gains.
Example
Deferral item, purchase value
Purchase of a zero bond (nominal value 100,000 EUR) at a rate of 60%. The imputed value of the issue yield curve according to SAC amortization is 70%.
In this case, the system generates a positive deferral item for the purchase value (deferred income) amounting to 10,000 EUR (= 10% x 100,000 EUR). The acquisition value is adjusted to 70,000 EUR, and the defined SAC amortization defers 30,000 EUR over the remaining term. The 10,000 EUR deferred income is deferred over the remaining term on a linear basis.
Definition
Use
Dependencies
History
| Last changed by/on | SAP | 20020219 |
| SAP Release Created in | 463_20 |
