CN0541 - This validation check ensures that the accounting classification of instruments (relating…
Definition
Let [Counterparty reference.Observed agent identifier] = X. IF observed agent’s legal entity [Accounting standard] is in (IFRS accounting framework values, nGAAP accounting framework values) AND observed agent’s [Accounting classification of instruments] is in (nGAAP accounting classification values , IFRS accounting classification values) AND [Counterparty reference.Address: Country] of the [Counterparty reference.Head office undertaking] of X IN a reporting Member State} THEN [Accounting.Accounting classification of instruments] IN {IFRS accounting classification values} IF AND ONLY IF [Counterparty reference.Accounting standard] of X IN {IFRS accounting framework value} WHERE IFRS accounting framework values = {"IFRS", "National GAAP consistent with IFRS"};
Kurzbeschreibung
This validation check ensures that the accounting classification of instruments (relating to an observed agent) is consistent with the accounting standard applied by the observed agent’s legal entity, and vice versa. This means that if the accounting standard applied by the observed agent’s legal entity is the IFRS standard or IFRS- consistent n-GAAP, the accounting classification of instruments relating to the observed agent must be one of the IFRS accounting classification values, and vice versa. Conversely, if the accounting standard applied by the observed agent’s legal entity is national GAAP not consistent with IFRS, then the accounting classification of instruments relating to the observed agent must be one of the n-GAAP accounting classification values.
Versionen
Quelldokument
- AnaCredit validation checks (2022/07 version) (2022/07, 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.