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')
+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. 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.
+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.