## Entity impaired instrument

### Details of entity impaired instrument

Name | impaired instrument
Code | impaired_instrument
Parent | Logical Data Model 'RRE DDA PER BANK LDM'
Comment | To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment or if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics.
Parent Entity | recognised instrument

### List of attributes of the entity impaired 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. | Date | reporting reference date | X | X |  |
accumulated impairment amount | accumulated_impairment_amount | 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. | Decimal (12,0) | euro amount (non-negative) with unknown | X |  |  | to_be_phased_out

### List of parents of the entity impaired instrument

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

### List of identifiers of the entity impaired instrument

Name | Code | Parent | Primary Identifier
impaired instrument PK | impaired_instrument_pk | Entity 'impaired instrument' | X

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