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 recognized' THEN {IF ({ [Counterparty reference.Address: country] <> 'DE' OR ([Counterparty reference.Address: country] = 'DE' AND [Counterparty reference.Accounting standard] <> 'National GAAP not consistent with IFRS '])} of the [Counterparty reference.Counterparty identifier] FOR each counterparty HAVING [Counterparty-instrument.Counterparty role] = 'Creditor ') THEN [Accounting.Accumulated impairment amount] <> 'Non-applicable'}

Kurzbeschreibung

This validation checks if the value reported for the attribute [Accounting.Accumulated changes in fair value due to credit risk] is consistent with the attribute [Accounting.Impairment assessment method]. In particular this means that for instruments which are not subject to changes in fair value due to credit risk and are recognised in the balance sheet of the reporting agent, an amount of accumulated impairments is reported. Exception is given to a specific national GAAP case where this treatment is not the case.

Versionen

• Ältere Version (2019/03)
• Neuere Version (2020/11)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2019/09 version) (2019/09, 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