Report GLO AnaCredit

omc0141 - recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS

Card of business rule recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS

Name	recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS
Code	omc0141
Comment	This check ensures that the impairment type and the accounting classification are consistent with each other. Specifically, if one of the IFRS values is reported under the attribute 'accounting classification of the instrument', the value reported under 'type of impairment' must also be one of the IFRS values and vice versa, and if a non-IFRS value is reported under the attribute 'accounting classification of the instrument', the value reported under 'type of impairment' must not be one of the IFRS values and vice versa. ECB Validation identifier: CN1007
Rule Type	Definition

Server expression of the business rule recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS

'impaired instrument'.'type of impairment' IN {"Stage 1 (IFRS)", "Stage 2 (IFRS)", "Stage 3 (IFRS)", "POCI"}
IF AND ONLY IF 'recognised instrument'.'accounting classification of instruments'
IN {"Cash balances at central banks and other demand deposits (IFRS)",
   "Financial assets at amortised cost (IFRS)",
   "Financial assets at fair value through other comprehensive income (IFRS)",
   "Financial assets designated at fair value through profit or loss (IFRS)",
   "Financial assets held for trading (IFRS)",
   "Non-trading financial assets mandatorily at fair value through profit or loss (IFRS)"}

List of DNB-specific attributes of the business rule recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS

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 recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS

Entity Attribute 'recognised instrument.accounting classification of instruments'

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