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 (2020/11 version) (2020/11, nicht die neueste Fassung)
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.