Entity attribute accumulated impairment amount of the entity impaired instrument

Card of the entity attribute accumulated impairment amount of the entity impaired instrument

Name

accumulated impairment amount

Code

accmltd_imprmnt

Comment

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.

Domain

euro amount (non-negative) with exclusions

Data Type

Decimal (16,0)

Mandatory

Yes

Inherited From

<None>

Parent

Entity 'impaired instrument'

List Of Values

 

Length

16

Precision

 


Check of the entity attribute accumulated impairment amount of the entity impaired instrument

Default Value

 

Unit

 

Format

 

List Of Values

 


List of associated business rules of the entity attribute accumulated impairment amount

Name

Code

Rule Type

business rule classification

business rule scope

severity

impaired instrument tpc0029 accumulated impairment amount vs type of impairment

tpc0029

Constraint

tuple constraint

Checked within the data delivery

signalling

impaired instrument omc0088 accumulated impairment amount non-applicable

omc0088

Constraint

other model constraint

Checked within the data delivery

signalling

impaired instrument dmc0003 accumulated impairment amount mandatory or non-applicable or unknown

dmc0003

Constraint

domain constraint

Checked within the data delivery

blocking


List of target mappings of the entity attribute accumulated impairment amount

Feature

Mapped To

accumulated impairment amount (Shortcut)

impaired_instrument.accmltd_imprmnt