CN0930 - This validation checks if the value reported for the attribute [Accounting.Accounting…

Definition

IF [Accounting.Accounting classification of instruments] IN {'IFRS: Financial assets held for trading', ‘IFRS: Financial assets designated at fair value through profit or loss’, ‘IFRS: Non-trading financial assets mandatorily at fair value through profit or loss’, 'nGAAP: Financial assets held for trading', 'nGAAP: Trading Financial assets', 'nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss', ‘nGAAP: Financial assets designated at fair value through profit or loss’, ‘nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss’, 'nGAAP: Non-trading non-derivative financial assets measured at fair value to equity'} THEN [Accounting.Accumulated impairment amount] = 'Non-applicable'

Kurzbeschreibung

This validation checks if the value reported for the attribute [Accounting.Accounting classification of instruments] is consistent with the attribute [Accounting.Accumulated impairment amount] for specific types of instrument. In particular, this means that, for instruments that are not subject to impairment assessment, the impairment amount is reported as “Non-applicable”.

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

• Accounting classification of instruments (ACCNTNG_CLSSFCTN)
• Accumulated impairment amount (ACCMLTD_IMPRMNT)

Gehört zu Datensatz

• Accounting