It has been agreed that an invoice for 1000 USD, which equals 1800 DEM in local currency, is to be paid in CHF. The amount agreed upon is 1480 CHF.

At the time of payment, 1 CHF equals 1.2 DEM.

Let us assume that exchange rate differences are not posted by the payment program, and the specified account is tax-relevant.

In this case, the posting to the bank subaccount is changed (1800 DEM instead of 1776 DEM), as well as the posting to difference account 2 (24 DEM instead of 0 DEM).