CN0825 - This validation check ensures that the value reported for the [Accumulated impairment…

Definition

[Accounting.Accumulated impairment amount] = 'Non-applicable' IF AND ONLY IF [Accounting.Type of impairment] = 'Non-applicable'

Kurzbeschreibung

This validation check ensures that the value reported for the [Accumulated impairment amount] attribute is consistent with the [Type of impairment] attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Non-applicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”.

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Accounting record

Versionen

• Neuere Version (1.17)

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

• Accumulated impairment amount (ACCMLTD_IMPRMNT)
• Type of impairment (IMPRMNT_STTS)

Gehört zu Datensatz

• Accounting