If 'accounting data'.'fully derecognised instrument being serviced indicator' = "recognised instrument"
Then
'accounting data'.'reporting agent identifier' = 'recognised instrument'.'reporting agent identifier' and
'accounting data'.'observed agent identifier' = 'recognised instrument'.'observed agent identifier' and
'accounting data'.'reporting reference date' = 'recognised instrument'.'reporting reference date' and
'accounting data'.'contract identifier' = 'recognised instrument'.'contract identifier' and
'accounting data'.'instrument identifier' = 'recognised instrument'.'instrument identifier'
If 'accounting data'.'fully derecognised instrument being serviced indicator' = "fully derecognised instrument being serviced"
Then
'accounting data'.'reporting agent identifier' = 'fully derecognised instrument being serviced'.'reporting agent identifier' and
'accounting data'.'observed agent identifier' = 'fully derecognised instrument being serviced'.'observed agent identifier' and
'accounting data'.'reporting reference date' = 'fully derecognised instrument being serviced'.'reporting reference date' and
'accounting data'.'contract identifier' = 'fully derecognised instrument being serviced'.'contract identifier' and
'accounting data'.'instrument identifier' = 'fully derecognised instrument being serviced'.'instrument identifier'
|