## 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

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 accounting data omc0070 balance sheet recognition vs type of securitisation

Short Description
Entity Attribute 'accounting data.balance sheet recognition'

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