CN0702A - This validation check ensures that if the instrument is recognised in the balance sheet…
Definition
[Accounting.Balance sheet recognition] IN {'Entirely recognised’,'Recognised to the extent of the institution's continuing involvement'} IF AND ONLY IF [Accounting.Carrying amount] <> 'Non_x0002_applicable' In particular cases where the Carrying amount is 'Not required' (intracompany loans) do not trigger CN0702
Kurzbeschreibung
This validation check ensures that if the instrument is recognised in the balance sheet, a numeric value is reported under the [Carrying amount] attribute, and vice versa. This means that the “Non-applicable” value may not be reported under the [Carrying amount] attribute if the instrument is recognised.
Schweregrad: Warning
Prüfumfang: Q
Gültig ab (Meldestichtag): 2023-01-01
Referenzprüfung
- Auslösender Datensatz
Accounting record- Referenzierter Datensatz
Accounting record
Versionen
Quelldokument
- Validation checks for credit data collection v1.16 (published 26 March 2023), valid from reporting periods 1 June 2024 - 28 February 2025 (v1.16, nicht die neueste Fassung)
Betrifft folgende Attribute
Gehört zu Datensatz
Diese Angaben wurden ohne KI deterministisch aus den Tabellen der genannten Quelldokumente geparst. Fehler bei der PDF-Auswertung sind dennoch möglich – im Zweifel gilt das Quelldokument.