CN0930 - This validation checks if the value reported for the attribute [Accounting.Accounting…
Definition
IF [Accounting.Accounting classification of instruments] IN {“IFRS: Financial assets held for trading”, “IFRS: Financial assets designated at fair value through profit or loss”, “IFRS: Non-trading financial assets mandatorily at fair value through profit or loss”, “nGAAP: Financial assets held for trading”, “nGAAP: Trading financial assets”, “nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss”, “nGAAP: Financial assets designated at fair value through profit or loss”, “nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss”, “nGAAP: Non-trading non-derivative financial assets measured at fair value to equity”} THEN [Accounting.Accumulated impairment amount] = “Non-applicable”
Kurzbeschreibung
This validation checks if the value reported for the attribute [Accounting.Accounting classification of instruments] is consistent with the attribute [Accounting.Accumulated impairment amount] for specific types of instrument. In particular, this means that, for instruments that are not subject to impairment assessment, the impairment amount is reported as “Non-applicable”.
Versionen
Quelldokument
- AnaCredit validation checks, version 1.8 (version 1.8)
Betrifft folgende Attribute
Gehört zu Datensatz
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.