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ChargebackRefund
Se uma parcela é reapresentada após chargeback ela aparecerá em FinancialTransaction no dia em que foi realizado a reapresentação e em FinancialTransactionsAccounts no dia que for pago ao lojista a reapresentação.

Exemplos de ciclo de vida do ChargebackRefund:

`Captura (10/05) > Chargeback (20/05) > Liquidação Parcela + Desconto do Chargeback (09/06) > ChargebackRefund (10/06) > Liquidação ChargebackRefund (11/06)`

Nesse caso, temos uma solicitação de Chargeback sendo cancelada e gerando um Refund.

<FinancialTransactions>
    ...
    <Transaction>
        <Events>
            <CancellationCharges>0</CancellationCharges>
            <Cancellations>0</Cancellations>
            <Captures>1</Captures>
            <ChargebackRefunds>0</ChargebackRefunds>
            <Chargebacks>0</Chargebacks>
            <Payments>0</Payments>
        </Events>
        <AcquirerTransactionKey>99960072739732</AcquirerTransactionKey>
        <InitiatorTransactionKey>123456789</InitiatorTransactionKey>
        <AuthorizationDateTime>20160509154748</AuthorizationDateTime>
        <CaptureLocalDateTime>20160510082639</CaptureLocalDateTime>
        <International>True</International>
        <AccountType>2</AccountType>
        <InstallmentType>1</InstallmentType>
        <NumberOfInstallments>1</NumberOfInstallments>
        <AuthorizedAmount>694.000000</AuthorizedAmount>
        <CapturedAmount>694.000000</CapturedAmount>
        <AuthorizationCurrencyCode>986</AuthorizationCurrencyCode>
        <IssuerAuthorizationCode>054973</IssuerAuthorizationCode>
        <BrandId>1</BrandId>
        <CardNumber>411111******1111</CardNumber>
        <Poi>
            <PoiType>4</PoiType>
        </Poi>
        <EntryMode>1</EntryMode>
        <Installments>
            <Installment>
                <InstallmentNumber>1</InstallmentNumber>
                <GrossAmount>694.000000</GrossAmount>
                <NetAmount>678.454400</NetAmount>
                <PrevisionPaymentDate>20160609</PrevisionPaymentDate>
            </Installment>
        </Installments>
    </Transaction>
    ...
</FinancialTransactions>

<FinancialTransactions>
    ...
    <Transaction>
        <Events>
            <CancellationCharges>0</CancellationCharges>
            <Cancellations>0</Cancellations>
            <Captures>0</Captures>
            <ChargebackRefunds>0</ChargebackRefunds>
            <Chargebacks>1</Chargebacks>
            <Payments>0</Payments>
        </Events>
        <AcquirerTransactionKey>99960072739732</AcquirerTransactionKey>
        <InitiatorTransactionKey>123456789</InitiatorTransactionKey>
        <AuthorizationDateTime>20160509154748</AuthorizationDateTime>
        <CaptureLocalDateTime>20160510082639</CaptureLocalDateTime>
        <Poi>
            <PoiType>4</PoiType>
        </Poi>
        <EntryMode>1</EntryMode>
        <Installments>
            <Installment>
                <InstallmentNumber>1</InstallmentNumber>
                <GrossAmount>694.000000</GrossAmount>
                <NetAmount>678.454400</NetAmount>
                <PrevisionPaymentDate>20160609</PrevisionPaymentDate>
                <Chargebacks>
                    <Chargeback>
                        <Id>149222320</Id>
                        <Amount>678.454400</Amount>
                        <Date>20160520</Date>
                        <ChargeDate>20160609</ChargeDate>
                        <ReasonCode>83</ReasonCode>
                    </Chargeback>
                </Chargebacks>
            </Installment>
        </Installments>
    </Transaction>
    ...
</FinancialTransactions>

<FinancialTransactionsAccounts>
    ...
    <Transaction>
        <Events>
            <CancellationCharges>0</CancellationCharges>
            <Cancellations>0</Cancellations>
            <Captures>0</Captures>
            <ChargebackRefunds>0</ChargebackRefunds>
            <Chargebacks>1</Chargebacks>
            <Payments>1</Payments>
        </Events>
        <AcquirerTransactionKey>99960072739732</AcquirerTransactionKey>
        <InitiatorTransactionKey>123456789</InitiatorTransactionKey>
        <AuthorizationDateTime>20160509154748</AuthorizationDateTime>
        <CaptureLocalDateTime>20160510082639</CaptureLocalDateTime>
        <Poi>
            <PoiType>4</PoiType>
        </Poi>
        <EntryMode>1</EntryMode>
        <Installments>
            <Installment>
                <InstallmentNumber>1</InstallmentNumber>
                <GrossAmount>694.000000</GrossAmount>
                <NetAmount>678.454400</NetAmount>
                <PaymentDate>20160609</PaymentDate>
                <Chargebacks>
                    <Chargeback>
                        <Id>149222320</Id>
                        <Amount>678.454400</Amount>
                        <Date>20160520</Date>
                        <ChargeDate>20160609</ChargeDate>
                        <ReasonCode>83</ReasonCode>
                    </Chargeback>
                </Chargebacks>
                <PaymentId>1234567</PaymentId>
            </Installment>
        </Installments>
    </Transaction>
    ...
</FinancialTransactionsAccounts>

<FinancialTransactions>
    ...
    <Transaction>
        <Events>
            <CancellationCharges>0</CancellationCharges>
            <Cancellations>0</Cancellations>
            <Captures>0</Captures>
            <ChargebackRefunds>1</ChargebackRefunds>
            <Chargebacks>0</Chargebacks>
            <Payments>0</Payments>
        </Events>
        <AcquirerTransactionKey>99960072739732</AcquirerTransactionKey>
        <InitiatorTransactionKey>123456789</InitiatorTransactionKey>
        <AuthorizationDateTime>20160509154748</AuthorizationDateTime>
        <CaptureLocalDateTime>20160510082639</CaptureLocalDateTime>
        <Poi>
            <PoiType>4</PoiType>
        </Poi>
        <EntryMode>1</EntryMode>
        <Installments>
            <Installment>
                <InstallmentNumber>1</InstallmentNumber>
                <GrossAmount>694.000000</GrossAmount>
                <NetAmount>678.454400</NetAmount>
                <PrevisionPaymentDate>20160609</PrevisionPaymentDate>
                <ChargebackRefunds>
                    <ChargebackRefund>
                        <Id>149222320</Id>
                        <Amount>678.454400</Amount>
                        <Date>20160610</Date>
                        <PaymentDate>20160611</PaymentDate>
                        <ReasonCode>83</ReasonCode>
                    </ChargebackRefund>
                </ChargebackRefunds>
            </Installment>
        </Installments>
    </Transaction>
    ...
</FinancialTransactions>

<FinancialTransactionsAccounts>
    ...
    <Transaction>
        <Events>
            <CancellationCharges>0</CancellationCharges>
            <Cancellations>0</Cancellations>
            <Captures>0</Captures>
            <ChargebackRefunds>1</ChargebackRefunds>
            <Chargebacks>0</Chargebacks>
            <Payments>0</Payments>
        </Events>
        <AcquirerTransactionKey>99960072739732</AcquirerTransactionKey>
        <InitiatorTransactionKey>123456789</InitiatorTransactionKey>
        <AuthorizationDateTime>20160509154748</AuthorizationDateTime>
        <CaptureLocalDateTime>20160510082639</CaptureLocalDateTime>
        <Poi>
            <PoiType>4</PoiType>
        </Poi>
        <EntryMode>1</EntryMode>
        <Installments>
            <Installment>
                <InstallmentNumber>1</InstallmentNumber>
                <GrossAmount>694.000000</GrossAmount>
                <NetAmount>678.454400</NetAmount>
                <PrevisionPaymentDate>20160609</PrevisionPaymentDate>
                <ChargebackRefunds>
                    <ChargebackRefund>
                        <Id>149222320</Id>
                        <Amount>678.454400</Amount>
                        <Date>20160610</Date>
                        <PaymentDate>20160611</PaymentDate>
                        <ReasonCode>83</ReasonCode>
                    </ChargebackRefund>
                </ChargebackRefunds>
            </Installment>
        </Installments>
    </Transaction>
    ...
</FinancialTransactionsAccounts>

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Atenção
Se com uma mesma transação ocorrer mais de um evento no mesmo dia, apenas um nó Transaction é criado para essa transação e as diversas modificações estarão descritas no nó Events (Ex: Uma transação capturada e cancelada no mesmo dia aparecerá com os nós Captures e Cancellations com o valor diferente de zero)