What is a Memorandum Revaluation Account

Translation of "Zwischenkonto" in English

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A Interim account called Community Claims on Loans ».
This amount on a Interim account will be repaid to the Italian government in the course of 2008.
This amount was placed on an interim account and will be reimbursed to the Italian Government in the course of 2008.
National taxes temporarily borne by Europol in accordance with the first subparagraph are paid on a Interim account accounted for until they are repaid by the relevant state.
Any national taxes temporarily borne by Europol under the first subparagraph shall be entered in a suspense account until they are refunded by the state concerned.
Create a transaction that sets the balance of the misclassified account to zero for the last day of the last period of your previous fiscal year. Use a Interim accountsuch as the interim account to post the difference.
Create a journal entry that brings the misclassified account balance to zero for the last day of the last period of your prior fiscal year. Use a temporary account such as suspense for the offsetting amount.
Possibly a Interim account referred to as the Community bond debt from the refinancing of Community bonds », broken down according to the various bondholder member states.
Where applicable, a memorandum account, "Community liabilities in respect of the refinancing of the community borrowing operation", divided into sub-accounts corresponding to the individual creditor member countries;
Profits become one Interim account ("Other Assets") and credited to the revaluation account.
In the case of a profit, the entry made shall be a debit to a suspense account (other assets) and a credit to the revaluation account.
You do not need to register or enter Interim account top up or have a credit card.
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