Difference between revisions of "EBA NPL.Counterparty.Basis of Financial Statements"
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== Definition of Counterparty / Basis of Financial Statements== | == Definition of Counterparty / Basis of Financial Statements== | ||
| − | <b>Counterparty.Basis of Financial Statements</b>: Financial reporting practice the Corporate Counterparty has adopted | + | <b>Counterparty.Basis of Financial Statements</b>: [[Financial Reporting Standards | Financial reporting practice]] the Corporate Counterparty has adopted for preparting their [[Financial Statements]] |
* EBA Field Index 3.042 | * EBA Field Index 3.042 | ||
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== Description == | == Description == | ||
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"Basis of Financial Statements" is the financial reporting practice the Corporate Counterparty has adopted i.e. IFRS, National GAAP, Not Available. | "Basis of Financial Statements" is the financial reporting practice the Corporate Counterparty has adopted i.e. IFRS, National GAAP, Not Available. | ||
Latest revision as of 14:06, 29 March 2021
Contents
Definition of Counterparty / Basis of Financial Statements
Counterparty.Basis of Financial Statements: Financial reporting practice the Corporate Counterparty has adopted for preparting their Financial Statements
- EBA Field Index 3.042
- Documentation Entry 55
Description
"Basis of Financial Statements" is the financial reporting practice the Corporate Counterparty has adopted i.e. IFRS, National GAAP, Not Available.
Field Characteristics
The field type is a Choice field. The following choices are available:
- (a) IFRS
- (b) National GAAP
- (c) Other
The field's importance for the Loan Tape is Important.
The field belongs to the EBA NPL Counterparty Table.
The field applies to 4 of the 7 EBA NPL Asset Classes. It does not apply to Residential Real Estate Loans, Unsecured Loans, Auto Loans,
The field applies to borrower type: Corporate.
The field is Not Confidential
Disclaimer
- This text is generated automatically. Do not edit manually!
- This information is provided as is. Refer to the EBA NPL Template for pointers to definitive instructions
