CN1006 - In light of the clarifications provided in Q&A 2018/0041 Clarifications regarding the…

Definition

Let [Observed agent] = X and [Legal entity of X] = Y IF Country of X in {‘euro area’, ‘BG’} and Country of Y NOT IN {‘euro area’, ‘BG’} and Creditor = X AND [Legal entity of Debtor] = Y THEN [Balance sheet recognition] IN {‘Entirely recognised’, ‘Recognised to the extent of the institution’s continuing involvement’} ELSE IF Country of X IN {‘euro area’, ‘BG’} and Country of Y IN {‘euro area’, ‘BG’} and Creditor = X AND [Legal entity of Debtor] = Y THEN [Balance sheet recognition] ='Entirely derecognised'

Kurzbeschreibung

In light of the clarifications provided in Q&A 2018/0041 Clarifications regarding the accounting standard to be followed, this check ensures that intracompany loans extended by observed agents being a foreign branch credit institutions non-resident in the euro area or Bulgaria (the perimeter of countries reporting FINREP SOLO) are recognised. Complementarily, it also ensures that intracompany loans extended by observed agents of credit institutions resident in the euro area or Bulgaria are derecognised.

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)