CN1002 - This validation check ensures that the value reported in the [Performing status of the…

Definition

IF [Accounting.Performing status of the instrument] = “Performing” AND [Accounting.Type of impairment] <> “Non-applicable” THEN [Accounting.Type of impairment] IN {“General allowances (nGAAP)”, “Stage 1 (IFRS)”, “Stage 2 (IFRS)”, “POCI”}

Kurzbeschreibung

This validation check ensures that the value reported in the [Performing status of the instrument] attribute is impairment] attribute. Specifically, if the value “Performing” is reported under [Performing status of the instrument], the value reported under the [Type of impairment] attribute must be in one of the categories that is not credit impaired (unless a purchased or originated credit-impaired (POCI) asset is classified as “Performing” as a result of an improvement in the creditworthiness of the counterparty).

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

• Performing status of the instrument (PRFRMNG_STTS)
• Type of impairment (IMPRMNT_STTS)

Gehört zu Datensatz

• Accounting