if ((('impaired instrument'.'accumulated impairment amount' <> "Non-applicable") and
('instrument'.'type of instrument' in
("reverse repurchase agreements",
"trade receivables",
"financial leases",
"other loans")) or
(('instrument'.'type of instrument' = "overdraft") and
('overdraft instrument'.'current account type' = "current account instrument with no credit limit"))) and
(('impaired instrument'.'reporting agent identifier' = 'recognised instrument'.'reporting agent identifier') and
('impaired instrument'.'observed agent identifier' = 'recognised instrument'.'observed agent identifier') and
('impaired instrument'.'reporting reference date' = 'recognised instrument'.'reporting reference date') and
('impaired instrument'.'contract identifier' = 'recognised instrument'.'contract identifier') and
('impaired instrument'.'instrument identifier' = 'recognised instrument'.'instrument identifier') 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')))
then ('impaired instrument'.'accumulated impairement amount' <= 'financial data'.'outstanding nominal amount')
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