CN0490 - This validation check ensures that the value reported for the [Type of impairment]…

Definition

Accounting.Type of impairment] = ‘Non-applicable’ IF AND ONLY IF [Accounting.Impairment assessment method] = ‘Non-applicable’

Kurzbeschreibung

This validation check ensures that the value reported for the [Type of impairment] attribute is consistent with the [Impairment assessment method] attribute and vice versa. Specifically, for assets which are not subject to assessment of impairment under their respective accounting practices, there cannot be a different method of assessing impairment and vice versa.

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Accounting record

Versionen

• Ältere Version (1.17)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• Validation checks for credit data collection v1.18 (published 30 October 2025), valid from reporting periods 1 January 2026 - (v1.18)

Betrifft folgende Attribute

• Impairment assessment method (IMPRMNT_ASSSSMNT_MTHD)
• Type of impairment (IMPRMNT_STTS)

Gehört zu Datensatz

• Accounting