V_BLNC_SHT_TTL2

Applies the datapoint ruleset for:

– [simple_tooltip content='BLNC_SHT_TTL; Carrying value of total assets in accordance with Regulation (EU) 549/2013.']Balance sheet total[/simple_tooltip]
– [simple_tooltip content='ANNL_TRNVR; Annual sales volume net of all discounts and sales taxes in accordance with Recommendation 2003/361/EC. Equivalent to the concept of total annual sales in Article 153(4) of Regulation (EU) No 575/2013.']Annual turnover[/simple_tooltip]
to [simple_tooltip content='PRTNR_ENTRPRSS; It comprises all partner enterprises (see article 3, paragraph 2, of the Annex to Commission Recommendation 2003/361/EC) to a counterparty. It does not comprise the enterprises whose data are already included in the counterparty accounts through consolidation. It comprises the partner enterprises of a linked enterprise to a counterparty unless it has already been included in the consolidated accounts with a percentage at least proportional to the percentage interest in the capital or voting rights (whichever is greater); in case of cross-holding the greater percentage applies. The data of the partner enterprises are derived from their accounts and their other data, consolidated it they exist. In case the partner enterprise has one or more linked enterprises the 100% of the data of the linked enterprises must be added to the partner enterprises data unless their accounts are already included through consolidation. The data of an enterprise are filled by following the criteria of article 6, paragraph 3 (subparagraph 1) of the Annex to Commission Recommendation 2003/361/EC. It is necessary to compile this cube only for the counterparties with "Enterprise size choice" = 0.']Partner enterprises[/simple_tooltip] cube

Scheme dependencies:

Transformation Scheme ID

V_BLNC_SHT_TTL2

Description

Presence of “Balance sheet total” or “Annual turnover” in Partner enterprises cube

Classification

Phase Type Subtype Related entity
Preparation Validation Completeness PRTNR_ENTRPRSS

Natural language

Applies the datapoint ruleset for:

Balance sheet total
Annual turnover
to Partner enterprises cube

Scheme dependencies:

VTL Syntax

0 call PRCDR_CHCK_RLST (PRTNR_ENTRPRSS, DR_BLNC_SHT_TTL, V_BLNC_SHT_TTL2);