(if ((('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Non-applicable") and
('recognised instrument'.'reporting agent identifier' = 'accounting data'.'reporting agent identifier') and
('recognised instrument'.'observed agent identifier' = 'accounting data'.'observed agent identifier') and
('recognised instrument'.'reporting reference date' = 'accounting data'.'reporting reference date') and
('recognised instrument'.'contract identifier' = 'accounting data'.'contract identifier') and
('recognised instrument'.'instrument identifier' = 'accounting data'.'instrument identifier') and
('accounting data'.'reporting agent identifier' = 'instrument'.'reporting agent identifier') and
('accounting data'.'observed agent identifier' = 'instrument'.'observed agent identifier') and
('accounting data'.'reporting reference date' = 'instrument'.'reporting reference date') and
('accounting data'.'contract identifier' = 'instrument'.'contract identifier') and
('accounting data'.'instrument identifier' = 'instrument'.'instrument identifier') and
('instrument'.'reporting agent identifier' = 'financial data'.'reporting agent identifier') and
('instrument'.'observed agent identifier' = 'financial data'.'observed agent identifier') and
('instrument'.'reporting reference date' = 'financial data'.'reporting reference date') and
('instrument'.'contract identifier' = 'financial data'.'contract identifier') and
('instrument'.'instrument identifier' = 'financial data'.'instrument identifier')) and
(if (('instrument'.'type of instrument' = "credit card debt") and
('financial data'.'reporting agent identifier' = 'credit card debt instrument'.'reporting agent identifier') and
('financial data'.'observed agent identifier' = 'credit card debt instrument'.'observed agent identifier') and
('financial data'.'reporting reference date' = 'credit card debt instrument'.'reporting reference date') and
('financial data'.'contract identifier' = 'credit card debt instrument'.'contract identifier') and
('financial data'.'instrument identifier' = 'credit card debt instrument'.'instrument identifier'))
then (('credit card debt instrument'.'off-balance sheet amount' >= 'recognised instrument'.'provisions associated with off-balance sheet exposures') and
('credit card debt instrument'.'off-balance sheet amount' <> "Unknown") and
('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Unknown"))
else if (('instrument'.'type of instrument' = "revolving credit other than overdrafts and credit card debt") and
('financial data'.'reporting agent identifier' = 'revolving credit other than overdrafts and credit card debt instrument'.'reporting agent identifier') and
('financial data'.'observed agent identifier' = 'revolving credit other than overdrafts and credit card debt instrument'.'observed agent identifier') and
('financial data'.'reporting reference date' = 'revolving credit other than overdrafts and credit card debt instrument'.'reporting reference date') and
('financial data'.'contract identifier' = 'revolving credit other than overdrafts and credit card debt instrument'.'contract identifier') and
('financial data'.'instrument identifier' = 'revolving credit other than overdrafts and credit card debt instrument'.'instrument identifier'))
then (('revolving credit other than overdrafts and credit card debt instrument'.'off-balance sheet amount' >= 'recognised instrument'.'provisions associated with off-balance sheet exposures') and
('revolving credit other than overdrafts and credit card debt instrument'.'off-balance sheet amount' <> "Unknown") and
('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Unknown"))
else if (('instrument'.'type of instrument' = "credit lines other than revolving credit") and
('financial data'.'reporting agent identifier' = 'credit lines other than revolving credit instrument'.'reporting agent identifier') and
('financial data'.'observed agent identifier' = 'credit lines other than revolving credit instrument'.'observed agent identifier') and
('financial data'.'reporting reference date' = 'credit lines other than revolving credit instrument'.'reporting reference date') and
('financial data'.'contract identifier' = 'credit lines other than revolving credit instrument'.'contract identifier') and
('financial data'.'instrument identifier' = 'credit lines other than revolving credit instrument'.'instrument identifier'))
then (('credit lines other than revolving credit instrument'.'off-balance sheet amount' >= 'recognised instrument'.'provisions associated with off-balance sheet exposures') and
('credit lines other than revolving credit instrument'.'off-balance sheet amount' <> "Unknown") and
('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Unknown"))
else if (('instrument'.'type of instrument' = "other loans") and
('financial data'.'reporting agent identifier' = 'other loans instrument'.'reporting agent identifier') and
('financial data'.'observed agent identifier' = 'other loans instrument'.'observed agent identifier') and
('financial data'.'reporting reference date' = 'other loans instrument'.'reporting reference date') and
('financial data'.'contract identifier' = 'other loans instrument'.'contract identifier') and
('financial data'.'instrument identifier' = 'other loans instrument'.'instrument identifier'))
then (('other loans instrument'.'off-balance sheet amount' >= 'recognised instrument'.'provisions associated with off-balance sheet exposures') and
('other loans instrument'.'off-balance sheet amount' <> "Unknown") and
('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Unknown"))
else if (('instrument'.'type of instrument' = "overdraft") and
('overdraft instrument'.'current account type' = "current account instrument with credit limit") and
('financial data'.'reporting agent identifier' = 'overdraft instrument'.'reporting agent identifier') and
('financial data'.'observed agent identifier' = 'overdraft instrument'.'observed agent identifier') and
('financial data'.'reporting reference date' = 'overdraft instrument'.'reporting reference date') and
('financial data'.'contract identifier' = 'overdraft instrument'.'contract identifier') and
('financial data'.'instrument identifier' = 'overdraft instrument'.'instrument identifier'))
then (('current account instrument with credit limit'.'off-balance sheet amount' >= 'recognised instrument'.'provisions associated with off-balance sheet exposures') and
('current account instrument with credit limit'.'off-balance sheet amount' <> "Unknown") and
('recognised instrument'.'provisions associated with off-balance sheet exposures' <> "Unknown")))))