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'
+[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 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.
+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.