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

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

• Neuere Version (2019/09)

Quelldokument

• AnaCredit validation checks (2019/03 version) (2019/03, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accounting classification of instruments
• Accumulated impairment amount

Gehört zu Datensatz

• Accounting dataset