CN0712 - This validation check ensures that, in the case of instruments subject to encumbrance (i.e

Definition

IF [Accounting.Sources of encumbrances ] in {'Central bank funding', 'Exchange traded derivatives', 'Over-thecounter derivatives', 'Deposits – repurchase agreements other than to central banks', 'Deposits other than repurchase agreements', 'Debt securities issued – covered bonds securities', 'Debt securities issued – asset-backed securities', 'Debt securities issued – other than covered bonds and ABSs', 'Other sources of encumbrance'} THEN [Accounting.Balance sheet recognition] IN {'Entirely recognised’,'Recognised to the extent of the institution's continuing involvement'}

Kurzbeschreibung

This validation check ensures that, in the case of instruments subject to encumbrance (i.e. excluding instruments not subject to any encumbrance), if the type of transaction in which the instrument's exposure is encumbered is specified in [Source of encumbrance], then the instrument must be recognised in the balance sheet.

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

• Balance sheet recognition (RCGNTN_STTS)

Gehört zu Datensatz

• Accounting