Definition
−IF [Accounting.Balance sheet recognition] <> 'Entirely derecognised' THEN
+[Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} IF AND ONLY IF [Accounting.Accounting classification of instruments] <> “Non-applicable”
Kurzbeschreibung
−This validation check ensures that the attribute [Accounting.Accounting classification of instruments] is not reported as 'Non-applicable' unless the
+This validation check ensures that the attributes [Accounting classification of instruments] and [Balance sheet recognition] are reported in a consistent manner. This means that if the instrument is recognised, then the accounting classification of the instrument has to be specified, and vice versa.