CN0715 - This validation check ensures that the attributes [Provisions associated with off-balance…

Validierungsregeln Europäische Zentralbank (EZB) Konsistenz Angezeigte Fassung: 2022/07

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 (2022/07 version) (2022/07, nicht die neueste Fassung)

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.