Recovery of amortization in the event of a revaluation

[Sidney_Weiher]

Hi everyone,

We are changing the valuation of bonds from the acquisition cost principle to amortized cost, whereby premiums/discounts are amortized. The amortization since the acquisition of the bond up to the changeover date must be made up in one lump sum and posted to the income statement.

Is there a standard transaction in SAP TRM where this entry can be made and which also correctly calculates the premium/discount balance for the period after the valuation change?

Example:

Purchase of bond on September 30, 2020 at 101% (=10,100,000), nominal value 10,000,000

The amortization from September 30, 2020, to December 31, 2025, should be manually adjusted and posted (the amount is calculated outside of SAP).

Simplified assumption: €50,000 premium is posted once. This leaves a premium of €50,000 as of December 31, 2025, which is then amortized monthly using TPM1 until maturity.

Thank you!