## 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 | accumulated_impairment_amount
Comment | Accumulated impairment amount is the amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This 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.
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 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
impaired instrument dmc0069 accumulated impairment amount mandatory or unknown | dmc0069 | Constraint

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