CN0848 - This validation check ensures that the values reported for the [Counterparty identifier]…
Definition
FOR each [Counterparty-reference.Counterparty identifier] WHERE [Counterparty-instrument.Counterparty role] IN {‘Creditor’, ‘Debtor’} IF {[Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty-reference.Counterparty identifier] of ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ = [Counterparty-reference.Counterparty identifier] of ‘Creditor’} AND [Accounting. Balance sheet recognition] = 'Entirely derecognised' THEN [Financial.Default status of the instrument] = 'Non-applicable'
Kurzbeschreibung
This validation check ensures that the values reported for the [Counterparty identifier] and [Balance sheet recognition] attributes are consistent with the [Default status of the instrument] attribute. This means that for intracompany loans, the value reported for the [Default status of the instrument] attribute is 'Non-applicable'. Such loans are identified by examining the head office undertaking identifiers for the creditor and debtor, additionally relying on the fact that a balance sheet de-recognition has taken place.
Versionen
- Ältere Version (2019/09)
- Änderungen zur Vorgängerversion anzeigen →
- Keine neuere Version – in Edition 2022/07 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.