QA2018-94 - Reconciliation rules T06.00

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Feb 01, 2024
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QA2018-94

Question


Liabilities like provisions and tax can be grouped by type and insolvency ranking. Therefore specific cells (e.g. issuance date) can be left blank. Nevertheless, according to the data consistency checks ltd_v0047, ltd_v0048 and ldt_v0048 cells with dates have to be filled. Could you please clarify this issue?


Response


Please note that the following checks: ~ldt_v0047: the "Reporting Date" (T00.01-r100-c010) must be superior or equal to the "Issuance date" (T06.00-c130) ~ldt_v0048: the "Issuance date" (T06.00-c130) must be inferior to the "Earliest redemption date" (T06.00-c140) ~ldt_v0049: the "Earliest redemption date" (T06.00-c140) must be inferior or equal to the "Legal Maturity" (T06.00-c150) are data consistency and not existence checks (those for which a “field … must be filled in” and that identify a mandatory field to be reported). The sole consistency check does not necessary imply that the field is mandatory.