if ('financial data'.'reporting agent identifier' = 'debtor-instrument data'.'reporting agent identifier' and
'financial data'.'observed agent identifier' = 'debtor-instrument data'.'observed agent identifier' and
'financial data'.'contract identifier' = 'debtor-instrument data'.'contract identifier' and
'financial data'.'instrument identifier' = 'debtor-instrument data'.'instrument identifier' and
'financial data'.'reporting reference date' = 'debtor-instrument data'.'reporting reference date' and
'debtor-instrument data'.'reporting agent identifier' = 'foreign branch debtor'.'reporting agent identifier' and
'debtor-instrument data'.'counterparty identifier' = 'foreign branch debtor'.'counterparty identifier' and
'debtor-instrument data'.'reporting reference date' = 'foreign branch debtor'.'reporting reference date' and
'financial data'.'reporting agent identifier' = 'creditor-instrument data'.'reporting agent identifier' and
'financial data'.'observed agent identifier' = 'creditor-instrument data'.'observed agent identifier' and
'financial data'.'contract identifier' = 'creditor-instrument data'.'contract identifier' and
'financial data'.'instrument identifier' = 'creditor-instrument data'.'instrument identifier' and
'financial data'.'reporting reference date' = 'creditor-instrument data'.'reporting reference date' and
'financial data'.'reporting agent identifier' = 'accounting data'.'reporting agent identifier' and
'financial data'.'observed agent identifier' = 'accounting data'.'observed agent identifier' and
'financial data'.'contract identifier' = 'accounting data'.'contract identifier' and
'financial data'.'instrument identifier' = 'accounting data'.'instrument identifier' and
'financial data'.'reporting reference date' = 'accounting data'.'reporting reference date' and
'foreign branch debtor'.'head office undertaking identifier' = 'creditor-instrument data'.'counterparty identifier' and
'accounting data'.'balance sheet recognition' = "Entirely derecognised")
then ('financial data'.'date of the default status of the instrument' = "Non-applicable")
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