Entity recognised instrument

Details of entity recognised instrument

Name

recognised instrument

Code

recognised_instrument

Parent

Logical Data Model 'RRE DDA PER BANK LDM'

Comment

Recognised instrument is an Accounting Data part of Instrument that is either an Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014, or an Instrument recognised to the extent of the institution's continuing involvement, in accordance with Implementing Regulation (EU) No 680/2014.

Parent Entity

accounting data


List of attributes of the entity recognised 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.

Defined as yyyy-mm-dd.

Date

reporting reference date

X

X

 

accumulated write-offs

accumulated_write_offs

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.

Decimal (12,0)

euro amount (non-negative)

X

 

 

final loss amount

final_loss_amount

The total loss amount realized at the moment the instrument disappears from the balance sheet. This includes all cumulative write offs and, if applicable, any impairments up to reporting reference date. Once reported, the final loss amount should not increase afterwards. In the case of loss amounts assessed at the level of debtor (or contract), the loss amount is redistributed as appropriate to all individual instruments which were considered when establishing the debtor’s (or contract's) loss amount, including instruments which are not within the scope of the report.

Decimal (12,0)

euro amount (non-negative) with exclusions

X

 

 

impairment assessment method

impairment_assessment_method

Impairment assessment method is the method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished.

Variable multibyte (255)

code

X

 

X


List of child entities of the entity recognised instrument

Child Entity

Inheritance

instrument not subject to impairment

impairment assessment method

impaired instrument

impairment assessment method


List of relationships of the entity recognised instrument

Name

Code

Generate

Entity 2

Entity 1

Dependent Role

Entity 1 -> Entity 2 Role Cardinality

Entity 2 -> Entity 1 Role Cardinality

classifies

impairment_assessment_method_classifies_recognised_instrument

X

recognised instrument

impairment assessment method

 

0,n

1,1


List of child inheritances of the entity recognised instrument

Name

Code

Mutually Exclusive

Inherit All

Generate Parent

Generate Children

impairment assessment method

impairment_assessment_method

X

 

X

X


List of parents of the entity recognised instrument

Parent

Parent Entity Code

Logical Data Model 'RRE DDA PER BANK LDM'

accounting_data


List of identifiers of the entity recognised instrument

Name

Code

Parent

Primary Identifier

recognised instrument PK

recognised_instrument_pk

Entity 'recognised instrument'

X