Entity impaired instrument

Details of entity impaired instrument

Name

impaired instrument

Code

impaired_instrument

Parent

Logical Data Model 'AnaCredit GLO per bank LDM'

Comment

To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment or if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics.

Parent Entity

recognised instrument


List of attributes of the entity impaired 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

 

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

 

accumulated impairment amount

accmltd_imprmnt

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard.
Under IFRS, the accumulated impairment relates to the following amounts:
(i) Loss allowance at an amount equal to 12-month expected credit losses;
(ii) Loss allowance at an amount equal to lifetime expected credit losses.
Under GAAP, the accumulated impairment relates to the following amounts:
(i) Loss allowance at an amount equal to general allowances;
(ii) Loss allowance at an amount equal to specific allowances.

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

 

 

type of impairment

crdt_qlty_imprmnt_stts_ancrdt_cllctn_code

 

Variable multibyte (255)

code

X

 

X


List of relationships of the entity impaired instrument

Name

Code

Generate

Entity 2

Entity 1

Dependent Role

Entity 1 -> Entity 2 Role Cardinality

Entity 2 -> Entity 1 Role Cardinality

classifies

type_of_impairment_classifies_individually_or_collectively_assessed_impaired_instrument

X

impaired instrument

type of impairment

 

0,n

1,1


List of identifiers of the entity impaired instrument

Name

Code

Parent

Primary Identifier

impaired instrument PK

recognised_instrument_pk

Entity 'impaired instrument'

X