CN1003 - This check ensures consistency between the [Performing status of the instrument]…

Definition

IF [Accounting.Performing status of the instrument] = “Non-applicable” THEN [Accounting.Balance sheet recognition] = “Entirely derecognised”

Kurzbeschreibung

This check ensures consistency between the [Performing status of the instrument] attribute and the [Recognition status] attribute. Specifically, if the [Performing status of the instrument] is reported as “Non-applicable” then the instrument must be derecognised (because for recognised instruments, the performing status of the instrument must be either “Performing” or “Non-performing”)

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

• Balance sheet recognition (RCGNTN_STTS)
• Performing status of the instrument (PRFRMNG_STTS)

Gehört zu Datensatz

• Accounting