The accounts for showing investment support on the liabilities side are explained in more detail below. These business transactions are used as examples:

1. Retirement within the required retention period without a catastrophic event (with repayment obligation)

(1) investment support 12% (1,200.00)

(2) planned write-off of support (120.00)

(3) premature write-off with repayment



2. Retirement within the retention period due to a catastrophic event (with no repayment obligation)

(1) investment support 12% (1,200.00)

(2) planned write-off of support (120.00)

(3) premature write-off without repayment



3. Extraordinary write-off (corresponds to manual depreciation in support depreciation area)

(1) investment support 12% (1,200.00)

(2) planned write-off of support (120.00)

(3) extraordinary write-off of support (600.00)



4. Retirement after the required retention period: the posting is the same as for a retirement within the retention period due to a catastrophic event. When the retirement includes several sub-numbers, the required period of retention is interpreted separately and posted separately for each sub-number.