CN0320 - If the amount reported for the [Accrued interest] attribute does not exceed the amount…

Definition

IF [Financial.Accrued interest] < = [Accounting.Accumulated impairment amount] AND [Accounting.Carrying amount] <> ‘Non-applicable’ THEN [Financial.Outstanding nominal amount] >= [Accounting.Carrying amount]

Kurzbeschreibung

If the amount reported for the [Accrued interest] attribute does not exceed the amount reported in [Accumulated impairment amount], then the amount of [Outstanding nominal amount] cannot be less than the amount reported for the [Carrying amount] attribute. This means that the carrying amount is net of impairment and gross of accrued interest. Thus, as long as the accrued interest is lower than the impairment, then the carrying amount should be lower than the outstanding nominal amount.

Versionen

• Ältere Version (2017/08)
• Neuere Version (2018/08)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2018/04 version) (2018/04, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accrued interest
• Accumulated impairment amount
• Carrying amount
• Outstanding nominal amount

Gehört zu Datensätzen

• Accounting dataset
• Financial dataset