Entity financial leases instrument

Details of entity financial leases instrument

Name

financial leases instrument

Code

financial_leases_instrument

Parent

Logical Data Model 'AnaCredit GLO per bank LDM'

Comment

Financial leases as defined in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013.

Under IFRS or compatible National GAAP, “financial leases” correspond to “finance lease” as defined in IAS 17. The definition is in line with the FINREP (cf. Part 2, para. 41 (d) of Annex V to Regulation (EU) No 680/2014).
In the context of AnaCredit, financial leases are loans from the lessor (i.e. the legal owner of an asset (durable good)) to the lessee (the party to whom the lessor lends this asset) enabling the lessee to purchase the durable good. The asset (durable goods) which has been lent to the lessee is recorded as protection in the protection received dataset.
The lessor should be recorded as the creditor to the instrument whereas the lessee is the debtor to the instrument.

Parent Entity

financial data


List of attributes of the entity financial leases 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

reporting reference date is a date that indicates the date the attribute type delivery pertains to.

Defined as yyyy-mm-dd.

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

 


List of identifiers of the entity financial leases instrument

Name

Code

Parent

Primary Identifier

financial leases instrument PK

financial_leases_instrument_pk

Entity 'financial leases instrument'

X