if ('recognised instrument'.'reporting agent identifier' = 'impaired instrument'.'reporting agent identifier' and
'recognised instrument'.'observed agent identifier' = 'impaired instrument'.'observed agent identifer' and
'recognised instrument'.'contract identifier' = 'impaired instrument'.'contract identifier' and
'recognised instrument'.'instrument identifier' = 'impaired instrument'.'instrument identifier' and
'recognised instrument'.'reporting reference date' = 'impaired instrument'.'reporting reference date' and
'recognised instrument'.'accumulated changes in fair value due to credit risk' = "Non-applicable" and
'accounting data'.'reporting agent identifier' = 'instrument'.'reporting agent identifier' and
'accounting data'.'reporting reference date' = 'instrument'.'reporting reference date' and
'instrument'.'reporting agent identifier' = 'contract'.'reporting agent identifier' and
'instrument'.'reporting reference date' = 'contract'.'reporting reference date' and
'contract'.'reporting agent identifier' = 'observed agent delivery'.'reporting agent identifier' and
'contract'.'reporting reference date' = 'observed agent delivery'.'reporting reference date' and
'observed agent delivery'.'reporting agent identifier' = 'reporting agent delivery'.'reporting agent identifier' and
'observed agent delivery'.'reporting reference date' = 'reporting agent delivery'.'reporting reference date' and
'reporting agent delivery'.'reporting agent identifier' = 'counterparty'.'reporting agent identifier' and
'reporting agent delivery'.'reporting reference date' = 'counterparty'.'reporting reference date' and
'reporting agent delivery'.'reported as counterparty identifier' = 'counterparty'.'counterparty identifier' and
('counterparty'.'resident counterparty indicator' = "Dutch counterparty" or
('counterparty'.'resident counterparty indicator' = "foreign counterparty" and
'counterparty'.'reporting agent identifier' = 'foreign counterparty'.'reporting agent identifier' and
'counterparty'.'reporting reference date' = 'foreign counterparty'.'reporting reference date' and
'counterparty'.'counterparty identifier' = 'foreign counterparty'.'counterparty identifier' and
'foreign counterparty'.'address country' <> "DE")) and
'acounting data'.'balance sheet recognition' = "Entirely recognised" and
'reporting agent delivery'.'accounting standard' = "National GAAP not consistent with IFRS")
then ('impaired instrument'.'accumulated impairment amount' <> "Non-applicable")
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