omc0088 - This validation check ensures that the value reported for the 'accumulated changes in…
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
Versionen
- Ältere Version (2.0.4)
- Neuere Version (2.2.2)
- Keine Änderungen zur Vorgängerversion.
Quelldokument
- AnaCredit gegevensleveringsovereenkomst (v2.1, 2020-06-26) (v2.1, nicht die neueste Fassung)
Diese Angaben wurden ohne KI deterministisch aus den Tabellen der genannten Quelldokumente geparst. Fehler bei der PDF-Auswertung sind dennoch möglich – im Zweifel gilt das Quelldokument.