DR_GRSS_CRRYNG_AMNT_E_INTRST1

Rule 1:

When [simple_tooltip content='IS_CRRYNG_AMNT_DRVD; Specifies whether the derivation rule for carrying amount applies']Is carrying amount derived[/simple_tooltip] is:
– TRUE (T)
and [simple_tooltip content='ACCNTNG_CLSSFCTN; Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agents legal entity.']Accounting classification[/simple_tooltip] is:
– [simple_tooltip content='Financial assets measured at amortised cost in accordance with IFRS.']IFRS: Financial assets at amortised cost (6)[/simple_tooltip]; [simple_tooltip content='Cash balances at central banks and other demand deposits in accordance with IFRS.']IFRS: Cash balances at central banks and other demand deposits (14)[/simple_tooltip]
then [simple_tooltip content='GRSS_CRRYNG_AMNT_E_INTRST; Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest']Gross carrying amount excluding accrued interest[/simple_tooltip] is:
– not null
Message:
“If the carrying amount is derived, and the accounting classification implies that the instrument is at amortised cost, gross carrying amount excluding accrued interest should not be null”

Rule 2:

When [simple_tooltip content='IS_CRRYNG_AMNT_DRVD; Specifies whether the derivation rule for carrying amount applies']Is carrying amount derived[/simple_tooltip] is:
– FALSE (F)
or [simple_tooltip content='ACCNTNG_CLSSFCTN; Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agents legal entity.']Accounting classification[/simple_tooltip] is:
– [simple_tooltip content='Financial assets held for trading in accordance with IFRS.']IFRS: Financial assets held for trading (2)[/simple_tooltip]; [simple_tooltip content='Financial assets measured at fair value through profit and loss and designated as such upon initial recognition or subsequently in accordance with IFRS, except those classified as financial assets held for trading.']IFRS: Financial assets designated at fair value through profit or loss (4)[/simple_tooltip]; [simple_tooltip content='Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS.']IFRS: Financial assets at fair value through other comprehensive income (8)[/simple_tooltip]; [simple_tooltip content='Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS.']IFRS: Non-trading financial assets mandatorily at fair value through profit or loss (41)[/simple_tooltip]
then [simple_tooltip content='GRSS_CRRYNG_AMNT_E_INTRST; Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest']Gross carrying amount excluding accrued interest[/simple_tooltip] is:
– null
Message:
“If the carrying amount is not derived or the accounting classification implies that the instrument is fair valued, gross carrying amount excluding accrued interest should be null”

Ruleset ID

DR_GRSS_CRRYNG_AMNT_E_INTRST1

Description

datapoint ruleset for the variables “Is carrying amount derived”, “Accounting classification” and “Gross carrying amount excluding accrued interest”

Natural language

Rule 1:

When Is carrying amount derived is:
– TRUE (T)
and Accounting classification is:
IFRS: Financial assets at amortised cost (6); IFRS: Cash balances at central banks and other demand deposits (14)
then Gross carrying amount excluding accrued interest is:
– not null
Message:
“If the carrying amount is derived, and the accounting classification implies that the instrument is at amortised cost, gross carrying amount excluding accrued interest should not be null”

Rule 2:

When Is carrying amount derived is:
– FALSE (F)
or Accounting classification is:
IFRS: Financial assets held for trading (2); IFRS: Financial assets designated at fair value through profit or loss (4); IFRS: Financial assets at fair value through other comprehensive income (8); IFRS: Non-trading financial assets mandatorily at fair value through profit or loss (41)
then Gross carrying amount excluding accrued interest is:
– null
Message:
“If the carrying amount is not derived or the accounting classification implies that the instrument is fair valued, gross carrying amount excluding accrued interest should be null”

Expression

define datapoint ruleset DR_GRSS_CRRYNG_AMNT_E_INTRST1 (ACCNTNG_CLSSFCTN, GRSS_CRRYNG_AMNT_E_INTRST) {

RL1: when CNSTNT_IS_CRRYNG_AMNT_DRVD = “T” and ACCNTNG_CLSSFCTN in (“6”, “14”) then not isnull (GRSS_CRRYNG_AMNT_E_INTRST)
errorcode (“If the carrying amount is derived, and the accounting classification implies that the instrument is at amortised cost, gross carrying amount excluding accrued interest should not be null”);
RL2: when CNSTNT_IS_CRRYNG_AMNT_DRVD = “F” or ACCNTNG_CLSSFCTN in (“2”, “4”, “8”, “41”) then isnull (GRSS_CRRYNG_AMNT_E_INTRST)
errorcode (“If the carrying amount is not derived or the accounting classification implies that the instrument is fair valued, gross carrying amount excluding accrued interest should be null”);

}