## Entity attribute accumulated write-offs of the entity recognised instrument

### Card of the entity attribute accumulated write-offs of the entity recognised instrument

Name | accumulated write-offs
Code | accumulated_write_offs
Comment | 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.
Data Type | Decimal (12,0)
Mandatory | Yes
Inherited From | <None>
Domain | euro amount (non-negative) with unknown
Primary Identifier | No
Foreign Identifier | No

### Check of the entity attribute accumulated write-offs of the entity recognised instrument

Default Value |
Unit |
Format |
List Of Values |

### List of associated business rules of the entity attribute accumulated write-offs

Name | Code | Rule Type
recognised instrument dmc0059 accumulated write-offs mandatory or unknown | dmc0059 | Constraint

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