|merge object (FS-BA-PM-FC)|
An object consisting of one or more accounting objects. The accounting objects are grouped into merge objects in such a way that no business transactions affect more than one merge object. Merge objects are as small as possible, but large enough to ensure that no business transactions span more than one merge object. Merge objects are usually generated by Balance Analyzer.
Business transactions that relate to more than one accounting object occur only in special cases where values are transferred from one accounting object to another. If no such cases have occurred for a particular accounting object, the merge object consists of exactly that one accounting object.
A securities position is redesignated from the IAS holding category available for sale to held for trading. The system carries out a transfer posting for the position, that is, the book value and the reserve are posted from one accounting object to another.