## Entity recognised instrument

### Details of entity recognised instrument

Name | recognised instrument
Code | recognised_instrument
Parent | Logical Data Model 'RRE DDA PER BANK LDM'
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 | accounting data

### List of attributes of the entity recognised instrument

Name | Code | Comment | Data Type | Domain | Mandatory | Primary Identifier | Foreign Identifier | Keywords
reporting agent identifier | reporting_agent_identifier | Reporting agent identifier is a number, assigned by De Nederlandsche Bank, that uniquely identifies the reporting agent. | 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 |  |
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 |  |
reporting reference date | reporting_reference_date | reporting reference date is a date that indicates the date the entity type delivery pertains to. Defined as yyyy-mm-dd. | Date | reporting reference date | X | X |  |
accumulated write-offs | accumulated_write_offs | Accumulated write-off is the 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 (12,0) | euro amount (non-negative) with unknown | X |  |  | to_be_phased_out
final loss amount | final_loss_amount | Final loss amount is total loss amount realized at the moment the instrument disappears from the balance sheet and/or exits the RRE reporting. | Decimal (12,0) | euro amount (non-negative) with exclusions | X |  |  | to_be_phased_out
impairment assessment method | impairment_assessment_method | 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. | Variable multibyte (255) | code | X |  | X |

### List of child entities of the entity recognised instrument

Child Entity | Inheritance
instrument not subject to impairment | impairment assessment method
impaired instrument | impairment assessment method

### List of relationships of the entity recognised instrument

Name | Code | Generate | Entity 2 | Entity 1 | Dependent Role | Entity 1 -> Entity 2 Role Cardinality | Entity 2 -> Entity 1 Role Cardinality
classifies | impairment_assessment_method_classifies_recognised_instrument | X | recognised instrument | impairment assessment method |  | 0,n | 1,1

### List of child inheritances of the entity recognised instrument

Name | Code | Mutually Exclusive | Inherit All | Generate Parent | Generate Children
impairment assessment method | impairment_assessment_method | X |  | X | X

### List of parents of the entity recognised instrument

Parent | Parent Entity Code
Logical Data Model 'RRE DDA PER BANK LDM' | accounting_data

### List of identifiers of the entity recognised instrument

Name | Code | Parent | Primary Identifier
recognised instrument PK | recognised_instrument_pk | Entity 'recognised instrument' | X

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