CN1006 - This check ensures that intracompany loans extended by observed agents that are foreign…
Definition
Let [Counterparty reference.Observed agent identifier] = X AND [Legal entity of X] = Y IF Country of X IN {“euro area”, “BG”} AND Country of Y NOT IN {“euro area”, “BG”} AND Creditor = X AND [Legal entity of Debtor] = Y THEN [Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} ELSE IF Country of X IN {“euro area”, “BG”} AND Country of Y IN {“euro area”, “BG”} AND Creditor = X AND [Legal entity of Debtor] = Y THEN [Accounting.Balance sheet recognition] = “Entirely derecognised”
Kurzbeschreibung
This check ensures that intracompany loans extended by observed agents that are foreign branches of credit institutions not resident in the euro area or Bulgaria (the perimeter of countries reporting FINREP SOLO) are recognised. It also ensures that intracompany loans extended by observed agents of credit institutions resident in the euro area or Bulgaria are derecognised.
Quelldokument
- AnaCredit validation checks, version 1.8 (version 1.8)
Betrifft folgende Attribute
Gehört zu Datensätzen
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