CN0827 - This validation check ensures that the value reported for the [Accumulated changes in…
Definition
[Accounting.Balance sheet recognition] IN {'Entirely recognised’,'Recognised to the extent of the institution's continuing involvement'} IF AND ONLY IF ([Accounting.Accumulated changes in fair value due to credit risk] <> 'Non-applicable' OR [Accounting.Accumulated impairment amount] <> ‘Non- applicable’) AND NOT ([Accounting.Accumulated changes in fair value due to credit risk] <> 'Non-applicable' AND [Accounting.Accumulated impairment amount] <> ‘Non- applicable’)
Kurzbeschreibung
This validation check ensures that the attributes [Balance sheet recognition], [Accumulated changes in fair value due to credit risk] and [Accumulated impairment amount] are reported in a consistent manner. This means that if the instrument is recognised in the balance sheet, an amount is reported in either [Accumulated changes in fair value due to credit risk] or [Accumulated impairment amount], and vice versa.
Versionen
- Ältere Version (2020/11)
- Änderungen zur Vorgängerversion anzeigen →
- Keine neuere Version – in Edition 1.8 ist dieser Eintrag nicht mehr enthalten. Änderungen der Edition anzeigen →
Quelldokument
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.