Business rule recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

Card of business rule recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

Name

recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

Code

omc0125

Comment

This validation check ensures that the value reported for the attribute 'recognised instrument'.'accounting classification of instruments' is consistent with the value of the attribute 'reporting agent delivery'.'accounting standard' and vice versa. This means that for a creditor reporting under the IFRS standard or IFRS consistent n-GAAP, the classifications reported correspond to classifications available under the respective reporting standard.
It also means that for a creditor reporting under the non-IFRS consistent n-GAAP, the classifications reported correspond to the classifications available under the respective reporting standard.

ECB Validation identifier: CN0541; CN0551

Rule Type

Constraint


Server expression of the business rule recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

it is true that
(('recognised instrument'.'reporting agent identifier' = 'accounting data'.'identifier' and
'recognised instrument'.'observed agent identifier' = 'accounting data'.'observed agent identifier' and
'recognised instrument'.'reporting reference date' = 'accounting data'.'reporting reference date' and
'recognised instrument'.'contract identifier' = 'accounting data'.'contract identifier' and
'recognised instrument'.'instrument identifier' = 'accounting data'.'instrument identifier' and
'accounting data'.'reporting agent identifier' = 'instrument'.'identifier' and
'accounting data'.'observed agent identifier' = 'instrument'.'observed agent identifier' and
'accounting data'.'reporting reference date' = 'instrument'.'reporting reference date' and
'accounting data'.'contract identifier' = 'instrument'.'contract identifier' and
'accounting data'.'instrument identifier' = 'instrument'.'instrument identifier' and
'instrument'.'reporting agent identifier' = 'contract'.'identifier' and
'instrument'.'observed agent identifier' = 'contract'.'observed agent identifier' and
'instrument'.'reporting reference date' = 'contract'.'reporting reference date' and
'instrument'.'contract identifier' = 'contract'.'contract identifier' and
'contract'.'reporting agent identifier' = 'observed agent delivery'.'identifier' and
'contract'.'observed agent identifier' = 'observed agent delivery'.'observed agent identifier' and
'contract'.'reporting reference date' = 'observed agent delivery'.'reporting reference date' and
'observed agent delivery'.'reporting agent identifier' = 'reporting agent delivery'.'identifier' and
'observed agent delivery'.'reporting reference date' = 'reporting agent delivery'.'reporting reference date' and
(('reporting agent'.'accounting standard' in
( "IFRS"
,"National GAAP consistent with IFRS") and
'recognised instrument'.'accounting classification of instrument' ENDS IN '(IFRS)') or
('reporting agent'.'accounting standard' = "nGAAP" and
'recognised instrument'.'accounting classification of instrument' ENDS IN '(GAAP)')) and
'recognised instrument'.'accounting classification of instrument' <> "Unknown"
'reporting agent'.'accounting standard' <> "Unknown"))


List of DNB-specific attributes of the business rule recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

Name

Value

business rule classification

other model constraint

business rule scope

Checked within the data delivery

severity

signalling


List of attached objects of the business rule recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent

Short Description

Entity Attribute 'recognised instrument.accounting classification of instruments'