CN0541A - This validation check ensures that the accounting classification of instruments (relating…

Definition

Let [Counterparty reference.Observed agent identifier] = X. IF observed agent’s legal entity [Accounting standard] is in (IFRS accounting framework values, nGAAP accounting framework values) AND observed agent’s [Accounting classification of instruments] is in (nGAAP accounting classification values , IFRS accounting classification values) AND [Counterparty reference.Address: Country] of the [Counterparty reference.Head office undertaking] of X IN a reporting Member State} THEN [Accounting.Accounting classification of instruments] IN {IFRS accounting classification values} IF AND ONLY IF [Counterparty reference.Accounting standard] of X IN {IFRS accounting framework value} WHERE IFRS accounting framework values = {"IFRS", "National GAAP consistent with IFRS"};nGAAP accounting framework values = {"National GAAP not consistent with IFRS"}; IFRS accounting classification values = {"IFRS: Cash balances at central banks and other demand deposits","IFRS: Financial assets at amortised cost", "IFRS: Financial assets at fair value through other comprehensiveincome", "IFRS: Financial assets designated at fair value through profit or loss", "IFRS: Financial assets held fortrading", "IFRS: Non-trading financial assets mandatorily at fair value through profit or loss"} ;nGAAP accounting classification values = {"nGAAP:Available-for-sale financial assets","nGAAP: Cashbalances at central banks and other demand deposits", "nGAAP: Financial assets designated at fair value through profit or loss", "nGAAP: Financial assets held for trading","nGAAP: Held-to-maturity investments", "nGAAP: Loansand receivables", "nGAAP: Non-trading financial assetsmandatorily at fair value through profit or loss", "nGAAP:Non-trading non-derivative financial assets measured at fair value through profit or loss", "nGAAP: Non-trading non_x0002_derivative financial assets measured at fair value toequity", "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"}

Kurzbeschreibung

This validation check ensures that the accounting classification of instruments (relating to an observed agent) is consistent with the accounting standard applied by the observed agent’s legal entity, and vice versa. This means that if the accounting standard applied by the observed agent’s legal entity is the IFRS standard or IFRS_x0002_consistent n-GAAP, the accounting classification of instruments relating to the observed agent must be one of the IFRS accounting classification values, and vice versa. Conversely, if the accounting standard applied by the observed agent’s legal entity is national GAAP not consistent with IFRS, then the accounting classification of instruments relating to the observed agent must be one of the n-GAAP accounting classification values. This validation check is performed only when both the accounting standard of the observed agent’s legal entityand the accounting classification of instruments are reported.

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Counterparty reference record

Versionen

• Ältere Version (1.16)
• Neuere Version (1.18)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• Validation checks for credit data collection v1.17 (published 30 January 2025), valid from reporting periods 1 March 2025 - 31 December 2025 (v1.17, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accounting classification of instruments (ACCNTNG_CLSSFCTN)
• Accounting standard (ACCNTNG_FRMWRK_SL)

Gehört zu Datensätzen

• Accounting
• Counterparty Reference