CN0470 - This validation check ensures that the value reported in the [Impairment assessment…
Definition
[Accounting.Impairment assessment method] IN {'Individually assessed','Collectively assessed'} IF AND ONLY IF [Accounting.Accumulated impairment amount] >= 0
Kurzbeschreibung
This validation check ensures that the value reported in the [Impairment assessment method] attribute is consistent with the amount reported in the [Accumulated impairment amount] attribute and vice versa. Specifically, for assets which require an assessment of impairment under their respective accounting practices, this amount must be reported (i.e. cannot be ‘Non- applicable’) and vice versa.
Versionen
Quelldokument
- AnaCredit validation checks (2019/03 version) (2019/03, nicht die neueste Fassung)
Betrifft folgende Attribute
Gehört zu Datensatz
Diese Angaben wurden ohne KI deterministisch aus den Tabellen der genannten Quelldokumente geparst. Fehler bei der PDF-Auswertung sind dennoch möglich – im Zweifel gilt das Quelldokument.