Business rule impaired instrument omc0088 accumulated impairment amount non-applicable

Card of business rule impaired instrument omc0088 accumulated impairment amount non-applicable

Name

impaired instrument omc0088 accumulated impairment amount non-applicable

Code

omc0088

Comment

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

Rule Type

Constraint


Server expression of the business rule impaired instrument omc0088 accumulated impairment amount non-applicable

if ('recognised instrument'.'reporting agent identifier' = 'impaired instrument'.'reporting agent identifier' and
'recognised instrument'.'observed agent identifier' = 'impaired instrument'.'observed agent identifer' and
'recognised instrument'.'contract identifier' = 'impaired instrument'.'contract identifier' and
'recognised instrument'.'instrument identifier' = 'impaired instrument'.'instrument identifier' and
'recognised instrument'.'reporting reference date' = 'impaired instrument'.'reporting reference date' and
'recognised instrument'.'accumulated changes in fair value due to credit risk' = "Non-applicable" and
'accounting data'.'reporting agent identifier' = 'instrument'.'reporting agent identifier' and
'accounting data'.'reporting reference date' = 'instrument'.'reporting reference date' and
'instrument'.'reporting agent identifier' = 'contract'.'reporting agent identifier' and
'instrument'.'reporting reference date' = 'contract'.'reporting reference date' and
'contract'.'reporting agent identifier' = 'observed agent delivery'.'reporting agent identifier' and
'contract'.'reporting reference date' = 'observed agent delivery'.'reporting reference date' and
'observed agent delivery'.'reporting agent identifier' = 'reporting agent delivery'.'reporting agent identifier' and
'observed agent delivery'.'reporting reference date' = 'reporting agent delivery'.'reporting reference date' and
'reporting agent delivery'.'reporting agent identifier' = 'counterparty'.'reporting agent identifier' and
'reporting agent delivery'.'reporting reference date' = 'counterparty'.'reporting reference date' and
'reporting agent delivery'.'reported as counterparty identifier' = 'counterparty'.'counterparty identifier' and
('counterparty'.'resident counterparty indicator' = "Dutch counterparty" or
('counterparty'.'resident counterparty indicator' = "foreign counterparty" and
'counterparty'.'reporting agent identifier' = 'foreign counterparty'.'reporting agent identifier' and
'counterparty'.'reporting reference date' = 'foreign counterparty'.'reporting reference date' and
'counterparty'.'counterparty identifier' = 'foreign counterparty'.'counterparty identifier' and
'foreign counterparty'.'address country' <> "DE")) and
'acounting data'.'balance sheet recognition' = "Entirely recognised" and
'reporting agent delivery'.'accounting standard' = "National GAAP not consistent with IFRS")
then ('impaired instrument'.'accumulated impairment amount' <> "Non-applicable")


List of DNB-specific attributes of the business rule impaired instrument omc0088 accumulated impairment amount non-applicable

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 impaired instrument omc0088 accumulated impairment amount non-applicable

Short Description

Entity Attribute 'impaired instrument.accumulated impairment amount'