AnaCredit validation checks

Definition geändert

−Let T be the reference date, IF [Financial.Default status of the instrument] (T)

+Let T be the reference date, IF [Financial.Default status of the instrument] (T) <> [Financial.Default status of the instrument] (T-1) THEN [Financial.Date of default status of the instrument] (T) > [Financial.Date of default status of the instrument] (T-1)

Definition geändert

−LET [Counterparty reference.Counterparty identifier] = X AND {[Counterparty reference.Counterparty identifier] of the [Counterparty reference.Head office undertaking] IN a reporting Member State}, [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'

+LET [Counterparty reference.Counterparty identifier] = X AND {[Counterparty reference.Counterparty identifier] of the [Counterparty reference.Head office undertaking] IN a reporting Member State}, [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'}

Definition geändert

−LET [Counterparty reference.Counterparty identifier] = X AND {[Counterparty reference.Counterparty identifier] of the [Counterparty reference.Head office

+LET [Counterparty reference.Counterparty identifier] = X AND {[Counterparty reference.Counterparty identifier] of the [Counterparty reference.Head office undertaking] IN a reporting Member State}, [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

−LET [Counterparty reference.Counterparty identifier] = X IF [Counterparty reference.Institutional sector] ='Financial vehicle corporations (FVCs) engaged in securitisation transactions' WHERE [Counterparty reference.Counterparty identifier] = X THENEXISTS [Counterparty-instrument.Counterparty role] = 'Originator' for all instruments WHERE [Counterparty-instrument.Counterparty role](X) = 'Creditor'

+LET [Counterparty reference.Counterparty identifier] = X IF [Counterparty reference.Institutional sector] ='Financial vehicle corporations (FVCs) engaged in securitisation transactions' WHERE [Counterparty reference.Counterparty identifier] = X AND [Financial.Type of securitisation] = ‘Traditional securitisation’ THENEXISTS [Counterparty-instrument.Counterparty role] = 'Originator' for all instruments WHERE [Counterparty-instrument.Counterparty role](X) = 'Creditor'

Definition geändert

−IF [Accounting.Balance sheet recognition] <> ‘Entirely derecognised’ THEN [Accounting.Carrying amount] <> ‘Non-applicable’ AND [Accounting.Carrying amount] > = MIN {[Financial.Accrued interest], 0}

+IF [Accounting.Balance sheet recognition] <> ‘Entirely derecognised’ THEN [Accounting.Carrying amount] <> ‘Non-applicable’

Definition geändert

−Let T be the reference date: IF [Instrument] NOT IN ({[Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off- balance sheet amount] = 'Non-applicable'} OR {[Instrument.Type of Instrument] = ‘Deposits other than reverse repurchase agreements’ AND [Instrument.Legal final maturity date] <> 'Non-applicable'}) THEN [Instrument.Inception date] (T) = [Instrument.Inception date] (T-1)

+Let T be the reference date: IF [Instrument] NOT IN ({[Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off- balance sheet amount] = 'Non-applicable'} OR {[Instrument.Type of Instrument] = ‘Deposits other than reverse repurchase agreements’ AND [Instrument.Legal final maturity date] = 'Non-applicable'}) THEN [Instrument.Inception date] (T) = [Instrument.Inception date] (T-1)

Definition geändert

−Let T be the reference date: IF [Instrument] NOT IN ({ [Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off- balance sheet amount] = 'Non-applicable'} OR {[Instrument.Type of instrument] = ‘Deposits other than reverse repurchase agreements’ AND [Instrument.Legal final maturity date] <> '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'

+Let T be the reference date: IF [Instrument] NOT IN ({ [Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off- balance sheet amount] = 'Non-applicable'} OR {[Instrument.Type of instrument] = ‘Deposits other than reverse repurchase agreements’ AND [Instrument.Legal final maturity date] = '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

−IF [Instrument.Type of instrument] IN ('Deposits other than reverse repurchase agreements' , 'Reverse repurchase agreements') THEN [Accounting.Provisions associated to off-balance sheet exposures] = 'Non-applicable'

+IF [Instrument.Type of instrument] = 'Reverse repurchase agreements' THEN [Accounting.Provisions associated to off-balance sheet exposures] = 'Non- applicable'