V_FV_CHNG_HDG_ACCNTNG1

Applies the datapoint ruleset for:

– [simple_tooltip content='IS_CRRYNG_AMNT_DRVD; Specifies whether the derivation rule for carrying amount applies']Is carrying amount derived[/simple_tooltip]
– [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='FV_CHNG_HDG_ACCNTNG; Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)']Fair value changes due to hedge accounting[/simple_tooltip]
to the dataset [simple_tooltip content='LN']Loan[/simple_tooltip]

Scheme dependencies:

Transformation Scheme ID

V_FV_CHNG_HDG_ACCNTNG1

Description

Consistency check of “Accounting classification” and “Fair value changes due to hedge accounting”

Classification

Phase Type Subtype Related entity
Preparation Validation Consistency LN

Natural language

Applies the datapoint ruleset for:

Is carrying amount derived
Accounting classification
Fair value changes due to hedge accounting
to the dataset Loan

Scheme dependencies:

VTL Syntax

0 call PRCDR_CHCK_RLST (LN, DR_FV_CHNG_HDG_ACCNTNG1, V_FV_CHNG_HDG_ACCNTNG1);