## Inheritance impairment assessment method

### Card of inheritance impairment assessment method

Name | impairment assessment method
Code | impairment_assessment_method
Comment | Impairment assessment method is 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.
Parent Entity | recognised instrument
Mutually Exclusive | Yes
Inherit All | No
Generate Parent | Yes
Generate Children | Yes

### List of child entities of the inheritance impairment assessment method

Parent Entity | Child Entity | Child Entity Code
recognised instrument | impaired instrument | impaired_instrument
recognised instrument | instrument not subject to impairment | instrument_not_subject_to_impairment

### List of associated business rules of the inheritance impairment assessment method

Name | Code | Rule Type
recognised instrument spc0001 impairment assessment method | spc0001 | Constraint

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