G_ANCRDT_ACCNTNG_C

This transformation scheme generates the cube [simple_tooltip content='ANCRDT_ACCNTNG_C; The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.



These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agents legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agents legal entity.



The records must be reported on a quarterly basis.
']Accounting data – ECB Collection[/simple_tooltip].
Starting from a derivation of the enriched input layer for loans ([simple_tooltip content='LN_E']Loan – Enriched[/simple_tooltip]) we connect these instruments with a subset of the cube [simple_tooltip content='TRNSCTNS_CNTRPRTS_E']Transactions-Counterparties – Enriched[/simple_tooltip] in order to identify those counterparties (i.e. [simple_tooltip content='CNTRPRTY_ID; An identifier applied by the reporting agent to uniquely identify each counterparty. Each counterparty must have one counterparty identifier. This value will not change over time and cannot be used as the counterparty identifier for any other counterparty.']Counterparty identifier[/simple_tooltip]) which represent debtors and are part of the legal entity itself (i.e. present in the cube [simple_tooltip content='CMPSTN_LGL_ENTTY; It contains the components (head office and foreign branches) of the legal entity to which the institution processing the data belongs to.']Composition of the legal entity[/simple_tooltip]). Afterwards we connect the instruments with related instances of the cube [simple_tooltip content='SCRTSTNS_OTHR_CRDT_TRNSFRS_E']Securitisations and other credit transfers – Enriched[/simple_tooltip] in order to add variables (i.e. [simple_tooltip content='RLTNSHP_SCRTSTN_CRDT_TRNSFR; It defines the type of relationship between an instrument and a (possible) securitisation or credit transfer.']Relationship with securitisation or credit transfer[/simple_tooltip]) necessary for the derivation / generation of the variable [simple_tooltip content='RCGNTN_STTS; Balance sheet recognition of the financial asset.']Recognition[/simple_tooltip]. After the enrichment of instruments with this information we generate the information required by AnaCredit by applying functions and finally reduce the variables of the dataset to match the variables of the cube [simple_tooltip content='ANCRDT_ACCNTNG_C; The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.



These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agents legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agents legal entity.



The records must be reported on a quarterly basis.
']Accounting data – ECB Collection[/simple_tooltip].

Scheme dependencies:

Transformation Scheme ID

G_ANCRDT_ACCNTNG_C

Description

Generation of the output cube “Accounting data – ECB Collection (ANCRDT_ACCNTNG_C)”

Classification

Phase Type Subtype Related entity
Generation Generation AnaCredit

Natural language

This transformation scheme generates the cube Accounting data – ECB Collection.
Starting from a derivation of the enriched input layer for loans (Loan – Enriched) we connect these instruments with a subset of the cube Transactions-Counterparties – Enriched in order to identify those counterparties (i.e. Counterparty identifier) which represent debtors and are part of the legal entity itself (i.e. present in the cube Composition of the legal entity). Afterwards we connect the instruments with related instances of the cube Securitisations and other credit transfers – Enriched in order to add variables (i.e. Relationship with securitisation or credit transfer) necessary for the derivation / generation of the variable Recognition. After the enrichment of instruments with this information we generate the information required by AnaCredit by applying functions and finally reduce the variables of the dataset to match the variables of the cube Accounting data – ECB Collection.

Scheme dependencies:

VTL Syntax

0 ANCRDT_ACCNTNG_C := LN_AC;
1 ANCRDT_ACCNTNG_C := [inner ANCRDT_ACCNTNG_C as "A", TRNSCTNS_CNTRPRTS_IS_CMPNNT_LGL_ENTTY as "B" on A.INSTRMNT_UNQ_ID = B.INSTRMNT_UNQ_ID] {};
2 ANCRDT_ACCNTNG_C := [inner ANCRDT_ACCNTNG_C as "A", SCRTSTNS_OTHR_CRDT_TRNSFRS_E as "B" on A.SCRTSTN_TRNSFR_ID = B.SCRTSTN_TRNSFR_ID] {keep (A.ALL_VARIABLES, B.TRTMNT_TRNSFRRD_ASSTS_BLNC_SHT)};
3 INSTRMNT_DBTRS := TRNSCTNS_CNTRPRTS_INSTRMNT_RLS [keep (INSTRMNT_UNQ_ID, DBTR_ID)];
4 CNTRPRTY_CRDT_QLTY_STTS := CNTRPRTS_E [keep (CNTRPRTY_ID, CRDT_QLTY_STTS as "CRDT_QLTY_STTS_CNTRPRTY")];
5 CNTRPRTY_CRDT_QLTY_STTS := [inner INSTRMNT_DBTRS as "A", CNTRPRTY_CRDT_QLTY_STTS as "B" on A.DBTR_ID = B.CNTRPRTY_ID] {keep (A.INSTRMNT_UNQ_ID, A.DBTR_ID, B.CRDT_QLTY_STTS_CNTRPRTY)};
6 ANCRDT_ACCNTNG_C := [inner ANCRDT_ACCNTNG_C as "A", CNTRPRTY_CRDT_QLTY_STTS as "B" on A.INSTRMNT_UNQ_ID = B.INSTRMNT_UNQ_ID] {keep (A.ALL_VARIABLES, B.CRDT_QLTY_STTS_CNTRPRTY)};
7 ANCRDT_ACCNTNG_C := ANCRDT_ACCNTNG_C [calc (G_PRFRMNG_STTS2 (APPRCH_CRDT_QLTY_STTS, CRDT_QLTY_STTS, IMPRMNT_STTS, CRDT_QLTY_STTS_CNTRPRTY)) as "PRFRMNG_STTS_AC"];
8 ANCRDT_ACCNTNG_C := ANCRDT_ACCNTNG_C [calc (G_RCGNTN_STTS1 (TYP_INSTRMNT, FDCRY, ACCNTNG_CLSSFCTN, OTSTNDNG_NMNL_AMNT, ACCMLTD_WRTFFS, RLTNSHP_SCRTSTN_CRDT_TRNSFR, TRTMNT_TRNSFRRD_ASSTS_BLNC_SHT, IS_CMPNNT_LGL_ENTTY)) as "RCGNTN_STTS"];
9 ANCRDT_ACCNTNG_C := ANCRDT_ACCNTNG_C [keep (ACCMLTD_CHNGS_FV_CR, ACCMLTD_IMPRMNT, ACCMLTD_WRTFFS, ACCNTNG_CLSSFCTN, CMLTV_RCVRS_SNC_DFLT, CNTRCT_ID role Identifier, CRRYNG_AMNT, DT_FRBRNC_STTS, PRFRMNG_STTS_AC as "PRFRMNG_STTS", DT_PRFRMNG_STTS, DT_RFRNC role Identifier, FRBRNC_STTS, IMPRMNT_ASSSSMNT_MTHD, IMPRMNT_STTS, INSTRMNT_ID role Identifier, OBSRVD_AGNT_ID role Identifier, PRDNTL_PRTFL, PRVSNS_OFF_BLNC_SHT, RCGNTN_STTS, SRC_ENCMBRNC)];