Entity attribute carrying amount of the entity recognised instrument

Card of the entity attribute carrying amount of the entity recognised instrument

Name

carrying amount

Code

crryng_amnt

Comment

The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014.

Annex V (Part 1)(24):
5. FINANCIAL INSTRUMENTS
5.1. Financial assets
24. The carrying amount shall mean the amount to be reported in the asset side of the balance sheet. The carrying amount of financial assets shall include accrued interest.

Annex V (Part 2)(34)
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

This attribute is mandatory and cannot hold the value "Non-applicable".

Domain

euro amount (positive and negative) with unknown

Data Type

Decimal (16,0)

Mandatory

Yes

Inherited From

<None>

Parent

Entity 'recognised instrument'

List Of Values

 

Length

16

Precision

 


Check of the entity attribute carrying amount of the entity recognised instrument

Default Value

 

Unit

 

Format

 

List Of Values

 


List of associated business rules of the entity attribute carrying amount

Name

Code

Rule Type

business rule classification

business rule scope

severity

recognised instrument dmc0042 carrying amount mandatory or unknown

dmc0042

Constraint

domain constraint

Checked within the data delivery

blocking


List of target mappings of the entity attribute carrying amount

Feature

Mapped To

carrying amount (Shortcut)

recognised_instrument.crryng_amnt