AnaCredit validation checks

Definition geändert

−IF [Accounting.Accounting classification of instruments] IN {'Cash balances at central banks and other demand deposits', 'Financial assets held for trading', 'Non-trading financial assets mandatorily at fair value through profit or loss', 'Financial assets designated at fair value through profit or loss', 'Financial assets at fair value through other comprehensive income', 'Financial assets at amortised cost'} THEN [Counterparty reference.Accounting standard] IN {'IFRS', 'National GAAP consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty identifier]('Creditor')

+LET [Counterparty reference.Counterparty identifier] = X, [Accounting.Accounting classification of instruments] IN {'IFRS: Cash balances at central banks and other demand deposits', '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', 'IFRS: Financial assets at amortised cost','IFRS: Financial assets at fair value through other comprehensive income'} IF AND ONLY IF [Counterparty reference.Accounting standard] IN {'IFRS', 'National GAAP consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty role] (X) = 'Creditor'

Definition geändert

−IF [Accounting.Accounting classification of instruments] IN {'Cash and cash balances at central banks', 'Trading financial assets', 'Non-trading non-derivative financial assets measured at fair value through profit or loss', 'Nontrading non-derivative financial assets measured at fair value to equity', 'Non-trading debt instruments measured at a cost-based method', 'Other non-trading nonderivative financial assets', 'Available for sale financial assets', 'Held-to-maturity investments' or 'Loans and receivables'} THEN [Counterparty reference.Accounting standard] IN {'National GAAP not consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty identifier]('Creditor')

+LET [Counterparty reference.Counterparty identifier] = X, [Accounting.Accounting classification of instruments] IN {'nGAAP: Loans and receivables', 'nGAAP: Held-to-maturity investments', 'nGAAP: Non-trading non-derivative financial instruments measured at a cost-based method', 'nGAAP: Other Non-trading Non-derivative Financial assets','nGAAP: Trading Financial assets', 'nGAAP: Cash and cash balances at central banks','nGAAP: Financial assets held for trading', '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: Available-for-sale financial assets','nGAAP: Non- trading non-derivative financial assets measured at fair value through profit or loss', 'nGAAP: Non-trading non-derivative financial assets measured at fair value to equity'} IF AND ONLY IF [Counterparty reference.Accounting standard] IN {'National GAAP not consistent with IFRS'} WHERE [Counterparty-instrument.Counterparty role] (X) = 'Creditor'

Definition geändert

−IF [Counterparty reference.Institutional sector] IN {Central Bank, Credit institutions, Deposit-taking corporations other than credit institutions, Money Market funds, Non- MMF investment funds, Financial vehicle corporations (FVCs) engaged in securitisation transactions, Other financial intermediaries, except insurance corporations, pension funds and financial vehicle corporations engaged in securitisation transactions, Financial auxiliaries, Captive financial institutions and money lenders, Insurance corporations, Pension funds} THEN [Counterparty reference.Economic activity] IN {‘64,65,66’}

+IF [Counterparty reference.Institutional sector] IN {Central Bank, Credit institutions, Deposit-taking corporations other than credit institutions, Money Market funds, NonMMF investment funds, Financial vehicle corporations (FVCs) engaged in securitisation transactions, Other financial intermediaries, except insurance corporations, pension funds and financial vehicle corporations engaged in securitisation transactions, Financial auxiliaries, Captive financial institutions and money lenders, Insurance corporations, Pension funds} THEN [Counterparty reference.Economic activity] IN {‘64,65,66’}

Definition geändert

−IF [Counterparty reference.National identifier type] = 'Other' THEN [Counterparty reference.Description of other national identifiet type] <> 'Nonapplicable'

+IF [Counterparty reference.National identifier type] = 'Other' THEN [Counterparty reference.Description of other national identifiet type] <> ( {}, 'Non-applicable')

Definition geändert

−Let T be the reference date, IF [Counterparty reference.Enterprise size] (T) <> [Counterparty reference.Enterprise size] (T-1) THEN [Counterparty reference.Date of enterprise size] (T) <> [Counterparty reference.Date of enterprise size] (T-1)

+Let T be the reference date, IF [Counterparty reference.Enterprise size] (T) <> [Counterparty

Definition geändert

−[Protection received.Maturity date of the protection] >= [Instrument.Inception date]

+IF [Protection received.Maturity date of the protection] <> 'Non-applicable' THEN [Protection received.Maturity date of the protection] >= [Instrument.Inception date]

Definition geändert

−IF [Financial.Transferred amount] > 0 THEN [Financial.Outstanding nominal amount] > 0

+IF [Financial.Transferred amount] > 0 THEN [Financial.Outstanding nominal amount] > = [Financial.Transferred amount]

Definition geändert

−Let T be the reference date: IF [Instrument.Fiduciary instrument] (T) <> [Instrument.Fiduciary instrument] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T) > [Accounting.Reference date] (T-3)'

+Let T be the reference date and T' the end of quarter reference date such that T'>=T: For each T IN {T’, T’-1, T’-2}, IF [Instrument.Fiduciary instrument] (T) <> [Instrument.Fiduciary instrument] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T') > (T-1)

Definition geändert

−Let T be the reference date: [Instrument.Inception date] (T) = [Instrument.Inception date] (T-1)

+Let T be the reference date: For all instruments NOT IN {[Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off-balance sheet amount] = 'Non-applicable'} THEN [Instrument.Inception date] (T) = Instrument.Inception date] (T-1)

Definition geändert

−Let T be the reference date: IF [Instrument.Project finance loan] (T) <> [Instrument.Project finance loan] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T) > [Accounting.Reference date] (T-3)

+Let T be the reference date and T' the end of quarter reference date such that T'>=T: For each T IN {T’, T’-1, T’-2}, IF [Instrument.Project finance loan] (T) <> [Instrument.Project finance loan] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T') > (T-1)

Definition geändert

−Let T be the reference date: IF [Instrument.Purpose] (T) <> [Instrument.Purpose] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T) > [Accounting.Reference date] (T-3)

+Let T be the reference date and T' the end of quarter reference date such that T'>=T: For each T IN {T’, T’-1, T’-2}, IF [Instrument.Purpose] (T) <> [Instrument.Purpose] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T') > (T-1)

Definition geändert

−Let T be the reference date: IF [Instrument.Recourse] (T) <> [Instrument.Recourse] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T) > [Accounting.Reference date] (T-3)

+Let T be the reference date and T' the end of quarter reference date such that T'>=T: For each T IN {T’, T’-1, T’-2}, IF [Instrument.Recourse] (T) <> [Instrument.Recourse] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T') > (T-1)

Definition geändert

−Let T be the reference date: {[Instrument.Settlement date] (T) <> 'Non-applicable' AND [Instrument.Settlement date] (T) = [Instrument.Settlement date] (T-1)} IF AND ONLY IF [Instrument.Settlement date] (T-1) <> 'Non-applicable'

+Let T be the reference date: For all instruments NOT IN {[Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off-balance sheet amount] = 'Non-applicable'} THEN {[Instrument.Settlement date](T) <> 'Non-applicable' AND [Instrument.Settlement date](T) = [Instrument.Settlement date](T-1)} IF AND ONLY IF [Instrument.Settlement date](T-1) <> 'Non-applicable'

Definition geändert

−Let T be the reference date: IF [Instrument.Repayment rights] (T) <> [Instrument.Repayment rights] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T) > [Accounting.Reference date] (T-3)

+Let T be the reference date and T' the end of quarter reference date such that T'>=T: For each T IN {T’, T’-1, T’-2}, IF [Instrument.Repayment rights] (T) <> [Instrument.Repayment rights] (T-1) THEN [Accounting.Date of the forbearance and renegotiation status] (T') > (T-1)

Definition geändert

−Let T be the reference date: [Protection received.Original protection value] (T) = [Protection received.Original protection value] (T-1)

+Let T be the reference date: IF [Instrument-protection received.Instrument ID] (T) IN [Instrument-protection received.Instrument ID] (T-1) THEN [Protection received.Original protection value] (T) = [Protection received.Original protection value] (T-1)

Definition geändert

−Let T be the reference date: [Protection received.Date of original protection value] (T) = [Protection received.Date of original protection value] (T-1)

+Let T be the reference date: IF [Instrument-protection received.Instrument ID] (T) IN [Instrument-protection received.Instrument ID] (T-1) THEN [Protection received.Date of original protection value] (T) = [Protection received.Date of original protection value] (T-1)

Definition geändert

−IF [Counterparty default.Date of the default status of the counterparty] = 'Nonapplicable' AND [Counterparty default.Default status of the counterparty] <> 'Nonapplicable' THEN [Counterparty default.Default status of the counterparty] = 'Not in default'

+IF [Counterparty default.Date of the default status of the counterparty] = 'Non-

Definition geändert

−IF [Accounting.Accumulated changes in fair value due to credit risk] = 'Non- applicable' AND [Accounting.Balance sheet recognition] = 'Entirely recognised' THEN [Accounting.Accumulated impairment amount] <> 'Non-applicable'

+IF [Accounting.Accumulated changes in fair value due to credit risk] = 'Non- applicable' AND [Accounting.Balance sheet recognition] = 'Entirely recognised' AND {[Counterparty reference.Address: country] <> 'DE' of the [Counterparty reference.Counterparty identifier] HAVING [Counterparty-instrument.Counterparty role] = 'Creditor' AND [Counterparty reference.Accounting standard] = 'National GAAP not consistent with IFRS'} THEN [Accounting.Accumulated impairment amount] <> 'Non-applicable'

Definition geändert

−IF [Accounting.Accounting classification of instruments] IN {'Financial assets held for trading', 'Trading Financial assets', 'Non-trading non-derivative financial assets measured at fair value through profit or loss', 'Non-trading non-derivative financial assets measured at fair value to equity', 'Non-trading debt instruments measured at a cost-based method', 'Other Non-trading Non-derivative Financial assets'} THEN [Accounting.Accumulated impairment amount] = 'Non-applicable'

+IF [Accounting.Accounting classification of instruments] IN {'Financial assets held

Definition geändert

−([Counterparty default.Observed agent identifier],[Counterparty default.Counterparty Identifier]) EXISTS IN {(([Counterparty- instrument.Observed agent identifier],[Counterparty- instrument.Counterparty Identifier]) | [Counterparty-instrument.Counterparty role]='Debtor') UNION ([Protection received.Observed agent identifier],[Protection received.Protection provider identifier])}

+([Counterparty default.Observed agent identifier],[Counterparty default.Counterparty Identifier]) EXISTS IN {(([Counterparty- instrument.Observed agent identifier],[Counterparty- instrument.Counterparty Identifier]) | [Counterparty-instrument.Counterparty role]='Debtor')} UNION {([Protection received.Observed agent identifier],[Protection received.Protection provider identifier])}

Definition geändert

−([Counterparty default.Observed agent identifier],[Counterparty default.Counterparty Identifier]) EXISTS IN {([Counterpartyinstrument.Observed agent identifier],[Counterpartyinstrument.Counterparty Identifier] UNION ([Protection received.Observed agent identifier],[Protection received.Protection provider identifier]) | [Counterpartyinstrument.Counterparty role]='Debtor'} )}

+([Counterparty risk.Counterparty Identifier]) EXISTS IN {([Counterparty reference.Counterparty Identifier])}

Definition geändert

−([Counterparty risk.Observed agent identifier],[Counterparty risk.Counterparty Identifier]) EXISTS IN {(([Counterparty- instrument.Observed agent identifier],[Counterparty- instrument.Counterparty Identifier]) | [Counterparty-instrument.Counterparty role]='Debtor') UNION ([Protection received.Observed agent identifier],[Protection received.Protection provider identifier])}

+([Counterparty risk.Observed agent identifier],[Counterparty risk.Counterparty Identifier]) EXISTS IN {(([Counterparty- instrument.Observed agent identifier],[Counterparty- instrument.Counterparty Identifier]) | [Counterparty-instrument.Counterparty role]='Debtor')} UNION {([Protection received.Observed agent identifier],[Protection received.Protection provider identifier])}