English to German Bus/Financial Law: Contract(s)

Zu "dummy" gibt es eine schier unerschöpfliche Menge an Einträgen im Kudoz-Glossar; trotzdem bin ich mir nicht sicher, was hier mit "dummy contract" und "dummy account" gemeint ist. Kann jemand helfen?

Joint ventures are long term contracts with partners of whom AAA is one of the shareholders; these contracts are managed like spot contracts because the selling order and the billing are made daily (according to orders received by the customer). JV partners order large quantities of products; to ensure that the quantity ordered will be available at refinery / depot, they are “reserved” in SAP with a **“dummy contract”** (a contract in which product is sold to AAA); the quantities reserved will be then sold to the customer moving them from the **dummy contract** to the real delivery contract.

The partner sends every day an order (via fax or e-mail) to be executed the day after; the sales accountant that receives the order uses an excel file to check whether the order is consistent with contractual regulation.

If the selling order respects the contractual regulation, then the sales accountant reduces the quantity “reserved” in the **dummy contract** and in the **dummy account**; then he enters the selling order in SAP for the JV partner; he enters the quantity and quality of product ordered and the price according to contract formula.