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 {'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'"
+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 {'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'} AND [Accounting.Balance sheet recognition] <> 'Entirely derecognised' WHERE [Counterparty-instrument.Counterparty role] (X) = 'Creditor'
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 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. 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.
+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 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. 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.