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 Posting Example: Investment Support Shown on Liabilities Side Locate this document in the navigation structure

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)

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

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

    (3) premature write-off with repayment

    ( )

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

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

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

    (3) premature write-off without repayment

    ( )

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

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

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

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

    ( )

  7. 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.