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.

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Accounting 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

• Balance sheet recognition (RCGNTN_STTS)
• Carrying amount (CRRYNG_AMNT)

Gehört zu Datensatz

• Accounting