The transfer category controls how, in the case of a position transfer (for example, a position class transfer or a securities account transfer) the position components in the target position are to be filled where the target position components do not match the source position components. This can be the case if the source and target positions have different position management procedures.

The position components are filled by the balance sheet transfer's derived business transactions. When the derived business transactions are generated for the operative business transaction (valuation class transfer or securities account transfer), the transfer category of the target position is read and appropriate flows are generated.

We differentiate between the following two transfer categories:

• POSTING TO SAME COMPONENTS

• POSTING ONLY TO USED COMPONENTS

• Amortization takes place in the source position. In the target position, however, it does not but the valuation is performed for the security.

• The source position has security valuations; the target position does not. However, the amortization component exists in the target component.

• The source position has index valuations; the target position does not. However, the 'Security valuation' component exists in the target component.

• The source position has index valuations; the target position has neither index valuations nor security valuations. However, the 'Amortization' component exists in the target component.

• The source position has foreign exchange valuations; the target position does not. However, the 'Security valuation' component exists in the target component.

• The source position has foreign exchange valuations; the target position has neither foreign exchange valuations nor security valuations. However, the 'Amortization' component exists in the target component.

• The source position has 'Do not realize gains/losses (Securities/Foreign exchange/Index). However, in the target position the valuation (Securities/Foreign exchange/Index) is to be posted to the P&L, or amortization takes place.

• If the source and target components differ in other respects not covered by these rules, then the relevant source position components are transferred as they are to the target position, even if the components are not planned for the target position (as in the transfer category POSTING TO SAME COMPONENTS).
• In sample Customizing, the transfer category POSTING ONLY TO USED COMPONENTS was intended for all position management procedures.