CN1008 - This validation check ensures that for recognised instruments either [Accumulated changes…
Definition
IF [Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} THEN ([Accounting.Accumulated changes in fair value due to credit risk] <> “Non-applicable” AND [Accounting.Accumulated impairment amount] = “Non-applicable”) OR ([Accounting.Accumulated changes in fair value due to credit risk] = “Non-applicable” AND [Accounting.Accumulated impairment amount] <> “Non-applicable”) IF [Accounting.Balance sheet recognition] = {“Entirely derecognised”} THEN [Accounting.Accumulated impairment amount] = “Non-applicable”
Kurzbeschreibung
This validation check ensures that for recognised instruments either [Accumulated changes in fair value due to credit risk] or [Accumulated impairment amount] is reported (but not both of them).
Quelldokument
- AnaCredit validation checks, version 1.8 (version 1.8)
Betrifft folgende Attribute
Gehört zu Datensatz
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