CN0852A - This validation check ensures that the attributes [Accounting classification of…

Definition

Accounting.Balance sheet recognition] IN {'Entirely recognised', 'Recognised to the extent of the institution's continuing involvement'} IF AND ONLY IF [Accounting.Accounting classification of instruments] <> 'Non-applicable'

Kurzbeschreibung

This validation check ensures that the attributes [Accounting classification of instruments] and [Balance sheet recognition] are reported in a consistent manner. This means that if the instrument is recognised, then the accounting classification of the instrument has to be specified, and vice versa

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

• Accounting classification of instruments (ACCNTNG_CLSSFCTN)
• Balance sheet recognition (RCGNTN_STTS)

Gehört zu Datensatz

• Accounting