The values of a position are split into position components. We distinguish between original and derived position components. Derived position components are based on the original position components.

Original components:

• Units/nominal
• Purchase value
• Costs
• Security valuation
• Foreign exchange valuation
• Security costs valuation
• Foreign exchange costs valuation
• Amortization
• Premium/discount
• If in the definition of the security valuation procedure and/or the foreign exchange valuation procedure 'Do not realize gains/losses ' was defined, then the following components are used:
• Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Costs: Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Costs: Foreign exchange valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])

Derived components:

• Acquisition value = Purchase value + costs
• Amortized acquisition value = Acquisition value + amortization
• Book value = Amortized acquisition value + premium/discount + valuations
• Book value without costs = Book value - costs - cost valuations

Original components:

• Units/nominal
• Purchase value
• Costs
• Security valuation
• Foreign exchange valuation
• Index valuation
• Security costs valuation
• Foreign exchange costs valuation
• Amortization
• Premium/discount
• If in the definition of the security valuation procedure and/or the foreign exchange valuation procedure 'Do not realize gains/losses ' was defined, then the following components are used:
• Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Index valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Costs: Security valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])
• Costs: Foreign exchange valuation not affecting the P&L (not included in the book value; for transfers [valuation class transfer, securities account transfer])

Derived components:

• Acquisition value = Purchase value + costs
• Amortized acquisition value = Acquisition value + amortization
• Book value = Amortized acquisition value + premium/discount + valuations
• Book value without costs = Book value - costs - cost valuations

Original components:

• Units
• Purchase value
• Costs
• Variation margin

Derived components:

• Acquisition value = Purchase value + costs
• Book value = Acquisition value + variation margin
• Book value without costs

Original components:

• Units
• Purchase value
• Security valuation
• Foreign exchange valuation

Derived components:

• Acquisition value = Purchase value
• Book value = Purchase value + valuations

Original components:

• Units
• Security valuation
• Spot valuation purchase currency
• Spot valuation sales currency
• Swap accrual/deferral
• Swap valuation

Derived component:

• Book value = Valuations

Original components:

• Units
• Security valuation
• Foreign exchange valuation
• Margin accrual/deferral

Derived component:

• Book value = Valuations + margin accrual/deferral