If 'recognised instrument'.'impairment assessment method' = "individually assessed" or
'recognised instrument'.'impairment assessment method' = "collectively assessed"
then
'recognised instrument'.'reporting agent identifier' = 'impaired instrument'.'reporting agent identifier' and
'recognised instrument'.'observed agent identifier' = 'impaired instrument'.'observed agent identifier' and
'recognised instrument'.'contract identifier' = 'impaired instrument'.'contract identifier' and
'recognised instrument'.'instrument identifier' = 'impaired instrument'.'instrument identifier' and
'recognised instrument'.'reporting reference date' = 'impaired instrument'.'reporting reference date'
If 'recognised instrument'.'impairment assessment method' = "non-applicable"
then
'recognised instrument'.'reporting agent identifier' = 'instrument not subject to impairment'.'reporting agent identifier' and
'recognised instrument'.'observed agent identifier' = 'instrument not subject to impairment'.'observed agent identifier' and
'recognised instrument'.'contract identifier' = 'instrument not subject to impairment'.'contract identifier' and
'recognised instrument'.'instrument identifier' = 'instrument not subject to impairment'.'instrument identifier' and
'recognised instrument'.'reporting reference date' = 'instrument not subject to impairment'.'reporting reference date'
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