## Entity financial leases instrument

### Details of entity financial leases instrument

Name | financial leases instrument
Code | financial_leases_instrument
Parent | Logical Data Model 'AnaCredit GLO per bank LDM'
Comment | Financial leases as defined in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013. Under IFRS or compatible National GAAP, “financial leases” correspond to “finance lease” as defined in IAS 17. The definition is in line with the FINREP (cf. Part 2, para. 41 (d) of Annex V to Regulation (EU) No 680/2014). In the context of AnaCredit, financial leases are loans from the lessor (i.e. the legal owner of an asset (durable good)) to the lessee (the party to whom the lessor lends this asset) enabling the lessee to purchase the durable good. The asset (durable goods) which has been lent to the lessee is recorded as protection in the protection received dataset. The lessor should be recorded as the creditor to the instrument whereas the lessee is the debtor to the instrument.
Parent Entity | financial data
rowcount reporting indicator | entity type with reported rowcount

### List of attributes of the entity financial leases instrument

Name | Code | Comment | Data Type | Domain | Mandatory | Primary Identifier | Foreign Identifier
reporting agent identifier | reporting_agent_identifier |  | Variable characters (50) | riad counterparty 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 (50) | riad counterparty domain | X | X |
reporting reference date | reporting_reference_date | reporting reference date is a date that indicates the date the attribute type delivery pertains to. Defined as yyyy-mm-dd. | Date | reporting reference date | 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 |

### List of identifiers of the entity financial leases instrument

Name | Code | Parent | Primary Identifier
financial leases instrument PK | financial_leases_instrument_pk | Entity 'financial leases instrument' | X

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