Definition
−IF [Accounting.Balance sheet recognition] <> ‘Entirely derecognised’ THEN [Accounting.Carrying amount] <> ‘Non-applicable’ AND [Accounting.Carrying amount] > = MIN {[Financial.Accrued interest], 0}
+[Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} IF AND ONLY IF [Accounting.Carrying amount] <> “Non-applicable”
Kurzbeschreibung
−This validation check ensures that the [Carrying amount] attribute is not lower than zero if the asset is recognised in the balance sheet and the interest accrued is positive. This means that the ‘Non-applicable’ value may not be used.
+This validation check ensures that if the instrument is recognised in the balance sheet, a numeric value is reported under the [Carrying amount] attribute, and vice versa. This means that the value “Non-applicable” cannot be reported under the [Carrying amount] attribute if the instrument is recognised.