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

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. In the case of write-offs assessed at the level of debtor (or contract), the write-off amount is redistributed as appropriate to all individual instruments which were considered when establishing the debtor’s (or contract's) write-off amount, including instruments which are not within the scope of the report.

Data Type

Decimal (12,0)

Mandatory

Yes

Inherited From

<None>


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

Default Value

 

Unit

 

Format

 

List Of Values