Entity recognised instrument

Details of entity recognised instrument

Name

recognised instrument

Code

recognised_instrument

Parent

Logical Data Model 'AnaCredit GLO per bank LDM'

Comment

Recognised instrument is an Accounting Data part of Instrument that is either an Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014, or an Instrument recognised to the extent of the institution's continuing involvement, in accordance with Implementing Regulation (EU) No 680/2014.

ECB validation identifier: CN0702; CN0852; CN0865

Parent Entity

accounting data


List of attributes of the entity recognised instrument

Name

Code

Comment

Data Type

Domain

Mandatory

Primary Identifier

Foreign Identifier

reporting agent identifier

reporting_agent_identifier

 

Variable characters (60)

identifier domain

X

X

 

observed agent identifier

obsrvd_agnt_cd

Observed agent identifier is a number, assigned by De Nederlandsche Bank, that uniquely identifies the observed agent.

Variable characters (60)

identifier domain

X

X

 

reporting reference date

reporting_reference_date

 

Date

reporting reference date

X

X

 

contract identifier

cntrct_id

An identifier applied by the reporting agent to uniquely identify each contract. Each contract must have one contract identifier. This value will not change over time and cannot be used as the contract identifier for any other contract.
Each contract identifier must be unique for each contract that generates credit risk for the same observed agent. This identifier must not be reused at any point in time to identify a different contract with the same observed agent.

Variable characters (60)

identifier domain

X

X

 

instrument identifier

instrmnt_id

An identifier applied by the reporting agent to uniquely identify each instrument under a single contract. Each instrument must have one instrument identifier. This value will not change over time and cannot be used as the instrument identifier for any other instrument under the same contract.

Each instrument identifier must be unique for each contract, i.e. all instruments embedded in a single contract are to be assigned a different instrument identifier, and these must not be reused at any point in time to identify a different instrument within the contract. However, instruments associated with different contracts may use the same identifier.

Variable characters (60)

identifier domain

X

X

 

accounting classification of instruments

accntng_clssfctn_ancrdt_cllctn_code

Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or nGAAP –under Regulation (EU) 2015/534 applied by the observed agent's legal entity.

Variable multibyte (255)

code

X

 

X

accumulated write-offs

accmltd_wrtffs

Cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included. Write-offs could be caused both by reductions in the carrying amount of financial assets recognised directly in profit or loss and by reductions in the amounts of the allowance accounts for credit losses set off against the carrying amount of financial assets.

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Decimal (16,0)

euro amount (positive and negative) with unknown

X

 

 

impairment assessment method

imprmnt_assssmnt_mthd_ancrdt_cllctn_code

The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished.

Variable multibyte (255)

code

X

 

X

sources of encumbrance

src_encmbrnc_ancrdt_cllctn_code

 

Variable multibyte (255)

code

X

 

X

provisions associated with off-balance sheet exposures

prvsns_off_blnc_sht

the amount of provisions for off-balance sheet amounts.

Decimal (16,0)

euro amount (non-negative) with exclusions

X

 

 

accumulated changes in fair value due to credit risk

accmltd_chngs_fv_cr

Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014.

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Decimal (16,0)

euro amount (positive and negative) with exclusions

X

 

 

prudential portfolio

prdntl_prtfl_ancrdt_cllctn_code

Classification of exposures in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013.

Variable multibyte (255)

code

X

 

X

carrying amount

crryng_amnt

The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014.

Annex V (Part 1)(24):
5. FINANCIAL INSTRUMENTS
5.1. Financial assets
24. The carrying amount shall mean the amount to be reported in the asset side of the balance sheet. The carrying amount of financial assets shall include accrued interest.

Annex V (Part 2)(34)
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

This attribute is mandatory and cannot hold the value "Non-applicable".

Decimal (16,0)

euro amount (positive and negative) with unknown

X

 

 


List of child entities of the entity recognised instrument

Child Entity

Inheritance

instrument not subject to impairment

impairment assessment method

impaired instrument

impairment assessment method


List of relationships of the entity recognised instrument

Name

Code

Generate

Entity 2

Entity 1

Dependent Role

Entity 1 -> Entity 2 Role Cardinality

Entity 2 -> Entity 1 Role Cardinality

classifies

sources_of_encumbrance_classifies_recognised_instrument

X

recognised instrument

sources of encumbrance

 

0,n

1,1

classifies

prudential_portfolio_classifies_recognised_instrument

X

recognised instrument

prudential portfolio

 

0,n

1,1

classifies

impairment_assessment_method_classifies_recognised_instrument

X

recognised instrument

impairment assessment method

 

0,n

1,1

classifies

accounting_classification_of_instruments_classifies_recognised_instrument

X

recognised instrument

accounting classification of instruments

 

0,n

1,1


List of child inheritances of the entity recognised instrument

Name

Code

Mutually Exclusive

Inherit All

Generate Parent

Generate Children

impairment assessment method

impairment_assessment_method

X

 

X

X


List of identifiers of the entity recognised instrument

Name

Code

Parent

Primary Identifier

recognised instrument PK

recognised_instrument_pk

Entity 'recognised instrument'

X