Definition
−[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' In particular cases where the Carrying amount is 'Not required' (intracompany loans) do not trigger CN0702
+[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 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 “Non-applicable” value may not be reported under the [Carrying amount] attribute if the instrument is recognised.
+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.