CN0550 - This validation check ensures that the value reported for the [Accounting classification…

Definition

IF [Accounting.Accounting classification of instruments] IN {'Cash and cash balances at central banks', 'Trading financial assets', 'Non-trading non-derivative financial assets measured at fair value through profit or loss', 'Nontrading non-derivative financial assets measured at fair value to equity', 'Non-trading debt instruments measured at a cost-based method', 'Other non-trading nonderivative financial assets', 'Available for sale financial assets', 'Held-to-maturity investments' or 'Loans and receivables'} THEN [Counterparty reference.Accounting standard] IN {'National GAAP not consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty identifier]('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 non-IFRS consistent n-GAAP, the classifications reported correspond to the classifications available under the respective reporting standard.

Versionen

• Neuere Version (2018/04)
• Änderungen in 2018/04 anzeigen →

Quelldokument

• AnaCredit validation checks (2017/08 version) (2017/08, nicht die neueste Fassung)

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