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Amortization SAC Gross Procedure

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Hi All,

 

In Amortization SAC Gross we have three methods,

Amortization.PNG

 

1. Do not Include Interest

     In this method interest payments are not taken into account for determining the effective rate or when discounting future payments

     - For this method we will run accruals

2. Include Interest, Accrued Interest Adjustment (Sec.Only)

    In this method Interest rate calculation are also taken into account when discounting future payments,to avoid increase in amortization acquisition      on interest dates, accrued interested is adjusted on liner basis.

    - For this method we will run accruals

3. Effective Interest Method in Accordance with IAS 39

     In this method no accrued interest adjustments and accruals and deferrals are not required.

My Question - In this method  amortization amount will determine on effective interest rate based on  future cash flow. SAP advise accrual run is not required for this method.  If  accrual is not required then how accrued interest will be posted ? If accrued interest is in amortization then how that will be reversed after receiving nominal interest?

 

4. For Bond Issue is there any thing we need to consider for setting position management procedure in above the methods.

 

Your help is greatly appreciated.


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