CN0702 - This validation check ensures that if the instrument is recognised in the balance sheet…

Definition

IF [Accounting.Balance sheet recognition] <> ‘Entirely derecognised’ THEN [Accounting.Carrying amount] <> ‘Non-applicable’ AND [Accounting.Carrying amount] >= 0

Kurzbeschreibung

This validation check ensures that the [Carrying amount] attribute is not lower than zero if the asset is recognised in the balance sheet, as represented by the corresponding numerical value reported in the [Balance sheet recognition] attribute. This means that the ‘Non-applicable’ value may not be used.

Versionen

• Ältere Version (2018/04)
• Neuere Version (2018/11)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2018/08 version) (2018/08, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accrued interest
• Balance sheet recognition
• Carrying amount

Gehört zu Datensätzen

• Accounting dataset
• Financial dataset