Reverse mortgage (RM) is the most successful product of the home equity conversion (HEC), mainly designed for the elderly people.

Account 2099621 is used for conversion differences on net profit in the equity specification, to allow the closing balance for net profit (in equity spec) 2099699 to be converted at closing rate.

The conversion trigger would be activated relatively late in the deterioration of a bank's health, when the value of common equity is minimal.