CN1007 - This check ensures that the impairment type and the accounting classification are…

Definition

IF ([Type of impairment] ≠ ‘Non-applicable’ AND [Accounting classification of the instrument] ≠ ‘Non-applicable’) THEN [Type of impairment] IN {'Stage 1 (IFRS)', 'Stage 2 (IFRS)', 'Stage 3 (IFRS)', ‘POCI’} IF AND ONLY IF ([Accounting classification of instruments] IN {IFRS accounting classification}

Kurzbeschreibung

This check ensures that the impairment type and the accounting classification are consistent with each other. Specifically, if one of the IFRS values is reported under the attribute [the accounting classification of the instrument], the value reported under [type of impairment] must be one of the IFRS values, and vice versa, if a non-IFRS value is reported under the attribute [the accounting classification of the instrument], the value reported under [type of impairment] must not be one of the IFRS values either.

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)