Definition
−This validation check ensures that the value reported for the 'accumulated impairment amount' attribute is consistent with the 'type of impairment' attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Nonapplicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”. ECB Validation identifier: CN0825
+This validation check ensures that the value reported for the 'accumulated impairment amount' attribute is consistent with the 'type of impairment' attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Non-applicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”. ECB Validation identifier: CN0825
Kurzbeschreibung
−This validation check ensures that the value reported for the 'accumulated impairment amount' attribute is consistent with the 'type of impairment' attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Nonapplicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”. ECB Validation identifier: CN0825
+This validation check ensures that the value reported for the 'accumulated impairment amount' attribute is consistent with the 'type of impairment' attribute and vice versa. This means that assets that are not impaired have both amount and type of impairment reported as “Non-applicable”. On the other hand, if the assets are impaired, they must have a value other than “Non-applicable”. ECB Validation identifier: CN0825