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

Definition

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

• Ältere Version (2017/08)
• Änderungen zur Vorgängerversion anzeigen →
• Keine neuere Version – in Edition 2018/08 ist dieser Eintrag nicht mehr enthalten. Änderungen der Edition anzeigen →

Quelldokument

• AnaCredit validation checks (2018/04 version) (2018/04)

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