V_ACCMLTD_IMPRMNT2

Applies the datapoint ruleset for:

– [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]
– [simple_tooltip content='ACCMLTD_IMPRMNT; The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to 12-month expected

credit losses;

(ii) loss allowance at an amount equal to lifetime expected

credit losses.

Under GAAP, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to general allowances;

(ii) loss allowance at an amount equal to specific allowances.
']Accumulated impairment[/simple_tooltip]
to the dataset “OWND_SCRTY”

Scheme dependencies:

Transformation Scheme ID

V_ACCMLTD_IMPRMNT2

Description

Consistency check of “Accounting classification” and “Accumulated impairment”

Classification

Phase Type Subtype Related entity
Preparation Validation Consistency OWND_SCRTY

Natural language

Applies the datapoint ruleset for:

Accounting classification
Accumulated impairment
to the dataset “OWND_SCRTY”

Scheme dependencies:

VTL Syntax

0 call PRCDR_CHCK_RLST (OWND_SCRTY, DR_ACCMLTD_IMPRMNT1, V_ACCMLTD_IMPRMNT2);