CN1008 - This validation check ensures that for recognised instruments either [Accumulated changes…

Definition

IF [Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} THEN ([Accounting.Accumulated changes in fair value due to credit risk] <> “Non-applicable” AND [Accounting.Accumulated impairment amount] = “Non-applicable”) OR ([Accounting.Accumulated changes in fair value due to credit risk] = “Non-applicable” AND [Accounting.Accumulated impairment amount] <> “Non-applicable”)

Kurzbeschreibung

This validation check ensures that for recognised instruments either [Accumulated changes in fair value due to credit risk] or [Accumulated impairment amount] is reported (but not both of them).

Referenzprüfung

Auslösender Datensatz

Accounting record

Referenzierter Datensatz

Accounting record

Versionen

• Ältere Version (1.16)
• Neuere Version (1.18)
• Keine Änderungen zur Vorgängerversion.

Quelldokument

• Validation checks for credit data collection v1.17 (published 30 January 2025), valid from reporting periods 1 March 2025 - 31 December 2025 (v1.17, nicht die neueste Fassung)

Betrifft folgende Attribute

• Accumulated changes in fair value due to credit risk (ACCMLTD_CHNGS_FV_CR)
• Accumulated impairment amount (ACCMLTD_IMPRMNT)
• Balance sheet recognition (RCGNTN_STTS)

Gehört zu Datensatz

• Accounting