If you manage securities positions for all securities accounts (at portfolio or securities account group level) and not for specific securities accounts, the positions of a class in all the securities accounts are regarded as one unit.

The positions of a class that belong to one unit must show the same average acquisition price and book price. This is why the system generates corresponding adjustment flows as planned records.

• At time t1, you purchase interest-bearing securities for a nominal amount of 200,000 DEM at 100% and enter this in the system.
• At time t3, you enter a purchase for a nominal amount of 300,000 DEM at 90% in the system.
• You conclude the sale at time t2, but forget to enter this in the system and therefore only enter it at a later date (after t3).

• At time t3, the system calculates an average price at 94%. This produces adjustment records of 12,000 DEM, which are generated as planned records.
• Provided that you have not yet performed period-end closing, you can still enter the sale at time t2, and correct the planned records to 7,500 DEM.
• If you have performed period-end closing, the adjustment flows are posted as actual records and transferred to Financial Accounting.
  
  If, after period-end closing, you still have to perform position-changing activities for the period prior to period-end closing, you have to reverse the actual records (starting with the most recent).