(if ('accounting data'.'reporting agent identifier' = 'instrument'.'reporting agent identifier' and
'accounting data'.'observed agent identifier' = 'instrument'.'observed agent identifer' and
'accounting data'.'contract identifier' = 'instrument'.'contract identifier' and
'accounting data'.'instrument identifier' = 'instrument'.'instrument identifier' and
'accounting data'.'reporting reference date' = 'instrument'.'reporting reference date' and
'instrument'.'reporting agent identifier' = 'financial data'.'reporting agent identifier' and
'instrument'.'observed agent identifier' = 'financial data'.'observed agent identifer' and
'instrument'.'contract identifier' = 'financial data'.'contract identifier' and
'instrument'.'instrument identifier' = 'financial data'.'instrument identifier' and
'instrument'.'reporting reference date' = 'financial data'.'reporting reference date' and
'financial data'.'reporting agent identifier' = 'instrument subject to securitisation'.'reporting agent identifier' and
'financial data'.'observed agent identifier' = 'instrument subject to securitisation'.'observed agent identifer' and
'financial data'.'contract identifier' = 'instrument subject to securitisation'.'contract identifier' and
'financial data'.'instrument identifier' = 'instrument subject to securitisation'.'instrument identifier' and
'financial data'.'reporting reference date' = 'instrument subject to securitisation'.'reporting reference date' and
'financial data'.'outstanding nominal amount' > 0 and
'instrument subject to securitisation'.'type of securitisation' = "synthetic securitisation")
then (('accounting data'.'balance sheet recognition' >= "entirely derecognised") and
('accounting data'.'balance sheet recognition' <> "balance sheet recognition unknown")))
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