Report GLO AnaCredit

omc0070 - accounting data omc0070 balance sheet recognition vs type of securitisation

Card of business rule accounting data omc0070 balance sheet recognition vs type of securitisation

Name	accounting data omc0070 balance sheet recognition vs type of securitisation
Code	omc0070
Comment	This validation check ensures that the value reported for the 'type of securitisation' attribute is consistent with the 'balance sheet recognition' attribute. This means that if a synthetically securitised instrument has a positive outstanding nominal amount (e.g. not written off), the instrument is not fully derecognised. ECB Validation identifier: CN0510
Rule Type	Constraint

Server expression of the business rule accounting data omc0070 balance sheet recognition vs type of securitisation

(if ('accounting data'.'reporting agent identifier' = 'instrument'.'reporting agent identifier' and
'accounting data'.'observed agent identifier' = 'instrument'.'observed agent identifier' and
'accounting data'.'contract identifier' = 'instrument'.'contract identifier' and
'accounting data'.'instrument identifier' = 'instrument'.'instrument identifier' and
'accounting data'.'reporting reference date' = 'instrument'.'reporting reference date' and
'instrument'.'reporting agent identifier' = 'financial data'.'reporting agent identifier' and
'instrument'.'observed agent identifier' = 'financial data'.'observed agent identifier' and
'instrument'.'contract identifier' = 'financial data'.'contract identifier' and
'instrument'.'instrument identifier' = 'financial data'.'instrument identifier' and
'instrument'.'reporting reference date' = 'financial data'.'reporting reference date' and
'financial data'.'reporting agent identifier' = 'instrument subject to securitisation'.'reporting agent identifier' and
'financial data'.'observed agent identifier' = 'instrument subject to securitisation'.'observed agent identifier' and
'financial data'.'contract identifier' = 'instrument subject to securitisation'.'contract identifier' and
'financial data'.'instrument identifier' = 'instrument subject to securitisation'.'instrument identifier' and
'financial data'.'reporting reference date' = 'instrument subject to securitisation'.'reporting reference date' and
'financial data'.'outstanding nominal amount' > 0 and
'instrument subject to securitisation'.'type of securitisation' = "synthetic securitisation")
then (('accounting data'.'balance sheet recognition' <> "Entirely derecognised") and
('accounting data'.'balance sheet recognition' <> "Balance sheet recognition unknown")))

List of DNB-specific attributes of the business rule accounting data omc0070 balance sheet recognition vs type of securitisation

business rule classification

other model constraint

business rule scope

Checked within the data delivery

business rule status

active business rule

number of dependencies

severity

signalling

List of attached objects of the business rule accounting data omc0070 balance sheet recognition vs type of securitisation

Entity Attribute 'accounting data.balance sheet recognition'

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