Participation Certificates (Listed) 
The market price calculator for participation certificates calculates current market values, and market values or time values for a future point in time known as the horizon.
The market price calculator calculates the theoretical value of participation certificates in the same way as for bonds. Accrued interest is not taken into account, however. For more information see Bonds (Listed) .
You create participation certificates in Transaction Manager as bonds for which the calculation of accrued interest is set to Trade Flat (no accrued interest).
To analyze participation certificates in Risk Analysis, you must not set the Calculate Accrued Interest indicator in the valuation rule.
The system calculates the NPV of participation certificates as follows:
If a price is available, the participation certificate is treated as a stock.
If no price is available, the system calculates theoretical prices for the corresponding bond.
In both cases, accrued interest is not taken into account.