CN0541 - This validation check ensures that the accounting classification of instruments (relating…
Definition
LET [Counterparty reference.Counterparty identifier] = X AND {[Counterparty reference.Counterparty identifier] of the [Counterparty reference.Head office undertaking] IN a reporting Member State}, [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'}
Kurzbeschreibung
This validation check ensures that the value reported for the attribute [Accounting.Accounting classification of instruments] is consistent with the value of the attribute [Counterparty reference.Accounting standard] and viceversa. This means that for a creditor reporting under the IFRS standard or IFRS consistent n-GAAP, the classifications reported correspond to classifications available under the respective reporting standard. Note: The check is executed only when the creditor is the observed agent or the reporting agent. The accounting standard of the legal entity is therefore the one considered in the check.
Versionen
Quelldokument
- AnaCredit validation checks (2019/09 version) (2019/09, nicht die neueste Fassung)
Betrifft folgende Attribute
Gehört zu Datensätzen
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.