CN0715 - This validation check ensures that the attributes [Provisions associated with off-balance…
Definition
IF [Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} THEN [Financial.Off-balance sheet amount] <> “Non-applicable” IF AND ONLY IF [Accounting.Provisions associated with off-balance sheet exposures] <> “Non-applicable”
Kurzbeschreibung
This validation check ensures that the attributes [Provisions associated with off-balance sheet exposures] and [Off-balance sheet amount] are reported in a consistent manner in the case of recognised instruments. This means that if the instrument is recognised, then the off-balance sheet amount of the instrument is reported as “Non-applicable” only if the data attribute [Provisions associated with off-balance sheet exposures] for the instrument is also reported as “Non-applicable”.
Versionen
Quelldokument
- AnaCredit validation checks, version 1.8 (version 1.8)
Betrifft folgende Attribute
Gehört zu Datensätzen
Diese Angaben wurden ohne KI deterministisch aus den Tabellen der genannten Quelldokumente geparst. Fehler bei der PDF-Auswertung sind dennoch möglich – im Zweifel gilt das Quelldokument.