Definition
−IF [Accounting.Accumulated changes in fair value due to credit risk] = 'Nonapplicable' AND [Accounting.Balance sheet recognition] = 'Entirely recognised' AND {[Counterparty reference.Address: country] <> 'DE' of the [Counterparty reference.Counterparty identifier] HAVING [Counterparty-instrument.Counterparty role] = 'Creditor' AND [Counterparty reference.Accounting standard] = 'National GAAP not consistent with IFRS'} 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 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.
+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.