CN0713 - This validation check ensures that if a positive amount is reported under the attribute…

Definition

IF [Accounting.Accumulated write-offs] > 0 THEN ([Accounting.Balance sheet recognition] IN {'Entirely recognised' ,'Recognised to the extent of the institution's continuing involvement'} OR ([Financial.Outstanding nominal amount] = 0 AND [Accounting.Balance sheet recognition] IN 'Entirely derecognised'))

Kurzbeschreibung

This validation check ensures that if a positive amount is reported under the attribute [Accumulated write-offs] for an instrument, then the instrument is recognised (in the case of a partial write-off) or the outstanding nominal amount is 0 and the instrument is derecognised (in the case of a full write-off).

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Accounting record Instrument information 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

• Accumulated write-offs (ACCMLTD_WRTFFS)
• Balance sheet recognition (RCGNTN_STTS)
• Outstanding nominal amount (OTSTNDNG_NMNL_AMNT)

Gehört zu Datensätzen

• Accounting
• Instrument Information