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

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

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data 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)

X

 

 


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

individualy_or_collectively_assessed_impaired_instrument_pk

Entity 'impaired instrument'

X