<html><head>
<style></style><style></style><meta content="text/html; charset=utf-8" http-equiv="Content-Type">
<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>Motor vehicles</title></head>
<body>
<h3>Motor vehicles</h3><div>The program behaviour within the meaning of point 1(with private shares) has been adjusted.</div><div>The "private share" is now posted by all revenue postings with a selected "motor veh." (e.g. also for insurance indemnities). Except for this, only the sales proceeds.</div><div><br></div><div>Sales revenue is recognised if one of the following applies:</div><div>- If the ASAC entry flag is set to "Pre-recording asset disposal" or "Asset disposal" on the revenue account (according to posting).</div><div>- If the revenue date of the posting matches the "disposal date/premature leasing end" on the "motor vehicle".</div><div>- If the revenue according to the posting matches the net sales proceeds on the "motor vehicle".</div>
<div><br></div>
</body></html>
