CN0827 - This validation check ensures that the value reported for the [Accumulated changes in…

Definition

IF [Accounting.Accumulated changes in fair value due to credit risk] = 'Non- applicable' AND [Accounting.Balance sheet recognition] = 'Entirely recognised' THEN [Accounting.Accumulated impairment amount] <> 'Non-applicable'

Kurzbeschreibung

This validation check ensures that the value reported for the [Accumulated changes in fair value due to credit risk] attribute is consistent with the [Impairment assessment method] attribute. This means that for instruments whose fair value has not changed due to credit risk and that are recognised in the reporting agent’s balance sheet, an amount of accumulated impairment is reported.

Versionen

• Neuere Version (2018/04)
• Änderungen in 2018/04 anzeigen →

Quelldokument

• AnaCredit validation checks (2017/08 version) (2017/08, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accounting standard
• Accumulated changes in fair value due to credit risk
• Accumulated impairment amount
• Address: country
• Balance sheet recognition
• Counterparty identifier
• Counterparty role

Gehört zu Datensätzen

• Accounting dataset
• Counterparty default dataset
• Counterparty reference data
• Counterparty risk dataset
• Counterparty-instrument dataset
• Joint liabilities dataset