CN0550 - 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 {'nGAAP: Loans and receivables', 'nGAAP: Held-to-maturity investments', 'nGAAP: Non-trading non-derivative financial instruments measured at a cost-based method', 'nGAAP: Other Non-trading Non-derivative Financial assets','nGAAP: Trading Financial assets', 'nGAAP: Cash and cash balances at central banks','nGAAP: Financial assets held for trading', 'nGAAP: Financial assets designated at fair value through profit or loss','nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss', 'nGAAP: Available-for-sale financial assets','nGAAP: Non- trading non-derivative financial assets measured at fair value through profit or loss', 'nGAAP: Non-trading non-derivative financial assets measured at fair value to equity'} IF AND ONLY IF [Counterparty reference.Accounting standard] IN {'National GAAP not 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 non-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
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.