Name |
|
Code |
|
Parent |
|
Comment |
Recognised instrument is an Accounting Data part of Instrument that is either an Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014, or an Instrument recognised to the extent of the institution's continuing involvement, in accordance with Implementing Regulation (EU) No 680/2014. |
Parent Entity |
Name |
Code |
Comment |
Data Type |
Domain |
Mandatory |
Primary Identifier |
Foreign Identifier |
|
Variable characters (60) |
X |
X |
|
|||
Observed agent identifier is a number, assigned by De Nederlandsche Bank, that uniquely identifies the observed agent. |
Variable characters (60) |
X |
X |
|
|||
|
Date |
X |
X |
|
|||
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. |
Variable characters (60) |
X |
X |
|
|||
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. |
Variable characters (60) |
X |
X |
|
|||
Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or nGAAP –under Regulation (EU) 2015/534 applied by the observed agent's legal entity. |
Variable multibyte (255) |
X |
|
X |
|||
Cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included. Write-offs could be caused both by reductions in the carrying amount of financial assets recognised directly in profit or loss and by reductions in the amounts of the allowance accounts for credit losses set off against the carrying amount of financial assets. |
Decimal (16,0) |
X |
|
|
|||
The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished. |
Variable multibyte (255) |
X |
|
X |
|||
|
Variable multibyte (255) |
X |
|
X |
|||
the amount of provisions for off-balance sheet amounts. |
Decimal (16,0) |
X |
|
|
|||
Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. |
Decimal (16,0) |
X |
|
|
|||
Classification of exposures in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013. |
Variable multibyte (255) |
X |
|
X |
|||
The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014. |
Decimal (16,0) |
X |
|
|
Child Entity |
Inheritance |
Name |
Code |
Generate |
Entity 2 |
Entity 1 |
Dependent Role |
Entity 1 -> Entity 2 Role Cardinality |
Entity 2 -> Entity 1 Role Cardinality |
X |
|
0,n |
1,1 |
||||
X |
|
0,n |
1,1 |
||||
impairment_assessment_method_classifies_recognised_instrument |
X |
|
0,n |
1,1 |
|||
accounting_classification_of_instruments_classifies_recognised_instrument |
X |
|
0,n |
1,1 |
Name |
Code |
Mutually Exclusive |
Inherit All |
Generate Parent |
Generate Children |
X |
|
X |
X |
Name |
Code |
Parent |
Primary Identifier |
X |
|
|
|