Reporting/Evaluation of positions for a given key date:

Position values are subdivided into independent, original position components. The position management procedure you have assigned determines the valuation steps for key date valuation (security valuation, foreign currency valuation and/or index valuation).

The valuation may be based on a market price (securities) or on a defined net present value (money market, foreign exchange, derivatives, loans). Any capitalized costs are written up or down proportionately.

The position component valuation of capitalized costs, security contains the total of the proportionate write-ups or write-downs for the security element of the capitalized costs.