CN1007 - This check ensures that the impairment type and the accounting classification are…

Definition

IF ([Accounting.Type of impairment] <> “Non-applicable” AND [Accounting.Accounting classification of instruments] <> “Non-applicable”) THEN [Accounting.Type of impairment] IN {“Stage 1 (IFRS)”, “Stage 2 (IFRS)”, “Stage 3 (IFRS)”, “POCI”} IF AND ONLY IF ([Accounting.Accounting classification of instruments] IN {IFRS accounting classification} Where {IFRS accounting classification} stands for {“IFRS: Cash balances at central banks and other demand deposits”, “IFRS: Financial assets at amortised cost”, “IFRS: Financial assets at fair value through other comprehensive income”, “IFRS: Financial assets designated at fair value through profit or loss”, “IFRS: Financial assets held for trading”, “IFRS: Non-trading financial assets mandatorily at fair value through profit or loss”}

Kurzbeschreibung

This check ensures that the impairment type and the accounting classification are consistent with each other. Specifically, if one of the IFRS values is reported under the attribute [Accounting classification of the instrument], the value reported under [Type of impairment] must also be one of the IFRS values and vice versa, and if a non-IFRS value is reported under the attribute [Accounting classification of the instrument], the value reported under [Type of impairment] must not be one of the IFRS values and vice versa.

Quelldokument

• AnaCredit validation checks, version 1.8 (version 1.8)

Betrifft folgende Attribute

• Accounting classification of instruments
• Type of impairment

Gehört zu Datensatz

• Accounting dataset