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

• 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)