V_IS_CRRYNG_AMNT_DRVD1

Validates if:

– when [simple_tooltip content='ACCNTNG_FRMWK_SL']Accounting framework for solo reporting[/simple_tooltip] refers to banks using NGAAPs:
[simple_tooltip content='National accounting frameworks developed under Council Directive 86/635/EEC not applying IFRS criteria for the instruments.']National GAAP not consistent with IFRS (1)[/simple_tooltip]
[simple_tooltip content='National accounting frameworks developed under Council Directive 86/635/EEC applying IFRS criteria for the instruments.']National GAAP consistent with IFRS (3)[/simple_tooltip]
[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)

Scheme dependencies:

Transformation Scheme ID

V_IS_CRRYNG_AMNT_DRVD1

Description

Validation whether “Carrying amount” is not applicable for banks using NGAAPs

Classification

Phase Type Subtype Related entity
Preparation Validation Consistency PRMTRS

Natural language

Validates if:

– when Accounting framework for solo reporting refers to banks using NGAAPs:
National GAAP not consistent with IFRS (1)
National GAAP consistent with IFRS (3)
Is carrying amount derived is FALSE (F)

Scheme dependencies:

VTL Syntax

0 V_IS_CRRYNG_AMNT_DRVD1 := CNSTNT_ACCNTNG_FRMWK_SL in ("1", "3") and CNSTNT_IS_CRRYNG_AMNT_DRVD = "F";