Master contracts 10 and 20 have the Effective Cash Pooling (ECP) feature and the Combined Settlement (CSL) feature. For both master contracts, the Condition Type Restriction indicator is set.

Master contract 20 and accounts 100 and 200 are participants of master contract 10, whereby account 100 is the main account of this master contract. Accounts 300, 400, and 500 are participants of master contract 20, whereby account 300 is the main account of this master contract.

A charge condition is stored in the conditions of master contract 10 that envisages a charge of EUR 5 for every subaccount. When executing the combined settlement for master contract 10, the system takes account of account 200 and account 300 (that counts as main account for participating master contract 20 and as subaccount for master contract 10) and therefore calculates a charge of EUR 10.

A charge condition is stored in the conditions of master contract 20 that envisages a charge of EUR 10 for every subaccount. When executing the combined settlement for master contract 20, the system takes account of account 400 and account 500 and therefore calculates a charge of EUR 20.