Entity accounting data

Details of entity accounting data

Name

accounting data

Code

accounting_data

Parent

Logical Data Model 'AnaCredit GLO per bank LDM'

Comment

6.1 The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
6.2 This data describes the development of the instrument in accordance with the relevant accounting statements.
6.3 The records must be reported on a quarterly basis.

Parent Entity

<None>


List of attributes of the entity accounting data

Name

Code

Comment

Data Type

Domain

Mandatory

Primary Identifier

Foreign Identifier

reporting agent identifier

reporting_agent_identifier

 

Variable characters (60)

identifier domain

X

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

X

reporting reference date

reporting_reference_date

 

Date

reporting reference date

X

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

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

X

balance sheet recognition

rcgntn_stts

Balance sheet recognition of the financial asset.

Variable multibyte (255)

code

X

 

X

performing status of the instrument

prfrmng_stts

The instrument is to be classified on the reporting reference date under one of the following categories:

Variable multibyte (255)

code

X

 

X

date of the performing status of the instrument

dt_prfrmng_stts

The date on which the performing status as reported in 'performing status of the instrument' is considered to have been established or changed.

Defined as yyyy-mm-dd.

Date

date with unknown

X

 

 

status of forbearance and renegotiation

frbrnc_stts

Identification of forborne and renegotiated instruments.

Variable multibyte (255)

code

X

 

X

date of the forbearance and renegotiation status

dt_frbrnc_stts

The date on which a forbearance or renegotiation status as reported under 'status of forbearance and renegotiation' is considered to have occurred.

Defined as yyyy-mm-dd.

Date

date with unknown

X

 

 

cumulative recoveries since default

cmltv_rcvrs_snc_dflt

The total amount recovered since the date of default.

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 (non-negative) with exclusions

X

 

 

fully derecognised instrument being serviced indicator

fully_derecognised_instrument_being_serviced_indicator

Fully derecognised instrument being serviced indicator distinguishes accounting data for instruments into those instruments that are fully derecognised and being serviced by the reporting agent and those that are not fully derecognised and being serviced.

Variable characters (50)

fully derecognised instrument being serviced indicator

X

 

 


List of child entities of the entity accounting data

Child Entity

Inheritance

recognised instrument

fully derecognised instrument being serviced indicator

fully derecognised instrument being serviced

fully derecognised instrument being serviced indicator


List of relationships of the entity accounting data

Name

Code

Generate

Entity 2

Entity 1

Dependent Role

Entity 1 -> Entity 2 Role Cardinality

Entity 2 -> Entity 1 Role Cardinality

classifies

performing_status_of_the_instrument_indicator_classifies_accounting_data

X

accounting data

performing status of the instrument indicator

 

0,n

1,1

classifies

status_of_forbearance_and_renegotiation_classifies_accounting_data

X

accounting data

status of forbearance and renegotiation

 

0,n

1,1

classifies

balance_sheet_recognition_classifies_accounting_data

X

accounting data

balance sheet recognition

 

0,n

1,1

has

instrument_has_accounting_data

X

accounting data

instrument

accounting data -> instrument

0,1

1,1


List of child inheritances of the entity accounting data

Name

Code

Mutually Exclusive

Inherit All

Generate Parent

Generate Children

fully derecognised instrument being serviced indicator

fully_derecognised_instrument_being_serviced_indicator

X

 

X

X


List of identifiers of the entity accounting data

Name

Code

Parent

Primary Identifier

accounting data PK

accounting_data_pk

Entity 'accounting data'

X