CN0540 - This validation check ensures that the value reported for the [Accounting classification…

Definition

IF [Accounting.Accounting classification of instruments] IN {'Cash balances at central banks and other demand deposits', 'Financial assets held for trading', 'Non-trading financial assets mandatorily at fair value through profit or loss', 'Financial assets designated at fair value through profit or loss', 'Financial assets at fair value through other comprehensive income', 'Financial assets at amortised cost'} THEN [Counterparty reference.Accounting standard] IN {'IFRS', 'National GAAP consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty identifier]('Creditor')

Kurzbeschreibung

This validation check ensures that the value reported for the [Accounting classification of instruments] attribute is consistent with the value of the [Accounting standard] attribute. This means that for a creditor reporting under the IFRS standard or IFRS consistent n-GAAP, the classifications reported correspond to the classifications available under the respective reporting standard.

Versionen

• Neuere Version (2018/04)
• Änderungen in 2018/04 anzeigen →

Quelldokument

• AnaCredit validation checks (2017/08 version) (2017/08, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accounting classification of instruments
• Accounting standard
• Counterparty identifier
• Counterparty role

Gehört zu Datensätzen

• Accounting dataset
• Counterparty default dataset
• Counterparty reference data
• Counterparty risk dataset
• Counterparty-instrument dataset
• Joint liabilities dataset