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omc0088 - This validation check ensures that the value reported for the 'accumulated changes in…

Validierungsregeln Niederlande (De Nederlandsche Bank) Sonstige Modellbedingung (other model constraint) Angezeigte Fassung: 2.0.4

Definition

This validation check ensures that the value reported for the 'accumulated changes in fair value due to credit risk' attribute is consistent with the 'impairment assessment method' attribute. In particular this means that for instruments which are not subject to changes in fair value due to credit risk and are recognised in the balance sheet of the reporting agent, an amount of accumulated impairments is reported. Exception is given to a specific national GAAP case where this treatment is not the case. ECB Validation identifier: CN0827

Schweregrad: signalling – Hinweis, Meldung wird angenommen

Prüfumfang: Checked within the data delivery

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Quelldokument

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