CN0867 - This validation check ensures that the values reported for the [Counterparty identifier]…

Definition

FOR each [Counterparty-reference.Counterparty identifier] WHERE [Counterpartyinstrument.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 [Instrument.Fair value changes due to changes in credit risk before purchase] = 'Non-applicable'

Kurzbeschreibung

This validation check ensures that the values reported for the [Counterparty identifier] and [Balance sheet recognition] attributes are consistent with the [Fair value changes due to changes in credit risk before purchase] attribute. This means that for intracompany loans, the value reported for the [Fair value changes due to changes in credit risk before purchase] attribute is 'Nonapplicable'. 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 (2017/08)
• Neuere Version (2018/08)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• AnaCredit validation checks (2018/04 version) (2018/04, nicht die neueste Fassung)

Betrifft folgende Attribute

• Balance sheet recognition
• Counterparty identifier
• Counterparty role
• Head office undertaking identifier

Gehört zu Datensätzen

• Accounting dataset
• Counterparty default dataset
• Counterparty reference data
• Counterparty risk dataset
• Counterparty-instrument dataset
• Joint liabilities dataset