## 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

Name | Value
business rule classification | other model constraint
business rule scope | Checked within the data delivery
business rule status | active business rule
number of dependencies | 1
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

Short Description
Entity Attribute 'recognised instrument.accounting classification of instruments'

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