Definition
−IF [Financial.Off-balance-sheet amount] > 0 AND [Financial. Outstanding nominal amount] = 0 THEN [Financial.Type of securitisation] = 'Not securitised'
+IF [Financial.Off-balance-sheet amount] > 0 AND [Financial. Outstanding nominal amount] = 0 THEN [Financial.Type of securitisation] <> “Traditional securitisation”
Kurzbeschreibung
−This validation check ensures that the values reported for the [Off-balance- sheet amount] and [Outstanding nominal amount] attributes are consistent with the [Type of securitisation] attribute. This means that instruments which are not settled and are fully off-balance sheet are not reported as securitised.
+This validation check ensures that the values reported for the [Off-balance-sheet amount] and [Outstanding nominal amount] attributes are consistent with the [Type of securitisation] attribute. This means that instruments which are not settled and are fully off-balance sheet are not reported as traditionally securitised.