## Entity attribute accounting classification of instruments of the entity recognised instrument

### Card of the entity attribute accounting classification of instruments of the entity recognised instrument

Name | accounting classification of instruments
Code | accntng_clssfctn_ancrdt_cllctn_code
Comment | Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or nGAAP –under Regulation (EU) 2015/534 applied by the observed agent's legal entity.
Domain | code
Data Type | Variable multibyte (255)
Mandatory | Yes
Inherited From | <None>
Parent | Entity 'recognised instrument'
List Of Values |
Length | 255
Precision |

### Check of the entity attribute accounting classification of instruments of the entity recognised instrument

Default Value |
Unit |
Format |
List Of Values |

### List of foreign relationship joins of the entity attribute accounting classification of instruments

Parent Attribute | Child Attribute
code | accounting classification of instruments

### List of associated business rules of the entity attribute accounting classification of instruments

Name | Code | Rule Type | business rule classification | business rule scope | severity | business rule status
recognised instrument omc0125 accounting classification of instruments conforms to accounting standard of reporting agent | omc0125 | Constraint | other model constraint | Checked within the data delivery | signalling | active business rule
recognised instrument omc0141 type of impairment only of type IFRS when accounting classification of instruments is also of type IFRS | omc0141 | Definition | other model constraint | Checked within the data delivery | signalling | active business rule

### List of target mappings of the entity attribute accounting classification of instruments

Feature | Mapped To
accounting classification of instruments (Shortcut) | recognised_instrument.accntng_clssfctn_ancrdt_cllctn_code

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