Definition
−IF [Accounting.Accounting classification of instruments] IN {'Financial assets held for trading', 'Trading Financial assets', 'Non-trading non-derivative financial assets measured at fair value through profit or loss', 'Non-trading non-derivative financial assets measured at fair value to equity', 'Non-trading debt instruments measured at a cost-based method', 'Other Non-trading Non-derivative Financial assets'} THEN [Accounting.Accumulated impairment amount] = 'Non-applicable'
+IF [Accounting.Accounting classification of instruments] IN {'Financial assets held
Kurzbeschreibung
−This validation check ensures that the value reported for the [Accounting classification of instruments] attribute is consistent with the [Accumulated impairment amount] attribute given specific types of instruments. This means that for instruments which are not assessed for impairment, the impairment amount is reported as “Non-applicable”.
+This validation check ensures that the value reported for the [Accounting