Difference between revisions of "EBA NPL.Counterparty.Related Party"
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== Definition of Counterparty / Related Party== | == Definition of Counterparty / Related Party== | ||
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<b>Counterparty.Related Party</b>: Indicator as to whether the Counterparty is a related party to the Institution, e.g. Counterparty is an employee of the Institution | <b>Counterparty.Related Party</b>: Indicator as to whether the Counterparty is a related party to the Institution, e.g. Counterparty is an employee of the Institution | ||
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== Description == | == Description == | ||
| − | + | "Related Party" is the indicator as to whether the Counterparty is a related party to the Institution, where "Related Party" is similar to what is defined by IAS 24 such as a person or entity that is preparing its [[Financial Statements]] or if the Counterparty is an employee of the Institution. | |
| − | "Related Party" is the indicator as to whether the Counterparty is a related party to the Institution, where "Related Party" is similar to what is defined by IAS 24 such as a person or entity that is preparing its | ||
== Field Characteristics == | == Field Characteristics == | ||
Latest revision as of 14:22, 29 March 2021
Contents
Definition of Counterparty / Related Party
Counterparty.Related Party: Indicator as to whether the Counterparty is a related party to the Institution, e.g. Counterparty is an employee of the Institution
- EBA Field Index 3.066
- Documentation Entry 79
Description
"Related Party" is the indicator as to whether the Counterparty is a related party to the Institution, where "Related Party" is similar to what is defined by IAS 24 such as a person or entity that is preparing its Financial Statements or if the Counterparty is an employee of the Institution.
Field Characteristics
The field type is Boolean.
The field's importance for the Loan Tape is Important.
The field belongs to the EBA NPL Counterparty Table.
The field applies to all of the 7 EBA NPL Asset Classes.
The field is applicable to all borrower types.
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
