## Entity accounting data

### Details of entity accounting data

Name | accounting data
Code | accounting_data
Parent | Logical Data Model 'AnaCredit GLO per bank LDM'
Comment | 6.1 The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier. 6.2 This data describes the development of the instrument in accordance with the relevant accounting statements. 6.3 The records must be reported on a quarterly basis.
Parent Entity | <None>
rowcount reporting indicator | entity type with reported rowcount

### List of attributes of the entity accounting data

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 | 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 | X
reporting reference date | reporting_reference_date |  | Date | reporting reference date | X | 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 | 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 | X
balance sheet recognition | rcgntn_stts | Balance sheet recognition of the financial asset. | Variable multibyte (255) | code | X |  | X
performing status of the instrument | prfrmng_stts | The instrument is to be classified on the reporting reference date under one of the following categories: | Variable multibyte (255) | code | X |  | X
date of the performing status of the instrument | dt_prfrmng_stts | The date on which the performing status as reported in 'performing status of the instrument' is considered to have been established or changed. Defined as yyyy-mm-dd. | Date | date with unknown | X |  |
status of forbearance and renegotiation | frbrnc_stts | Identification of forborne and renegotiated instruments. | Variable multibyte (255) | code | X |  | X
date of the forbearance and renegotiation status | dt_frbrnc_stts | The date on which a forbearance or renegotiation status as reported under 'status of forbearance and renegotiation' is considered to have occurred. Defined as yyyy-mm-dd. | Date | date with unknown | X |  |
cumulative recoveries since default | cmltv_rcvrs_snc_dflt | The total amount recovered since the date of default. Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date. | Decimal (16,0) | euro amount (non-negative) with exclusions | X |  |
fully derecognised instrument being serviced indicator | fully_derecognised_instrument_being_serviced_indicator | Fully derecognised instrument being serviced indicator distinguishes accounting data for instruments into those instruments that are fully derecognised and being serviced by the reporting agent and those that are not fully derecognised and being serviced. | Variable characters (50) | fully derecognised instrument being serviced indicator | X |  |

### List of child entities of the entity accounting data

Child Entity | Inheritance
recognised instrument | fully derecognised instrument being serviced indicator
fully derecognised instrument being serviced | fully derecognised instrument being serviced indicator

### List of relationships of the entity accounting data

Name | Code | Generate | Entity 2 | Entity 1 | Dependent Role | Entity 1 -> Entity 2 Role Cardinality | Entity 2 -> Entity 1 Role Cardinality
classifies | performing_status_of_the_instrument_indicator_classifies_accounting_data | X | accounting data | performing status of the instrument indicator |  | 0,n | 1,1
classifies | status_of_forbearance_and_renegotiation_classifies_accounting_data | X | accounting data | status of forbearance and renegotiation |  | 0,n | 1,1
classifies | balance_sheet_recognition_classifies_accounting_data | X | accounting data | balance sheet recognition |  | 0,n | 1,1
has | instrument_has_accounting_data | X | accounting data | instrument | accounting data -> instrument | 0,1 | 1,1

### List of child inheritances of the entity accounting data

Name | Code | Mutually Exclusive | Inherit All | Generate Parent | Generate Children
fully derecognised instrument being serviced indicator | fully_derecognised_instrument_being_serviced_indicator | X |  | X | X

### List of identifiers of the entity accounting data

Name | Code | Parent | Primary Identifier
accounting data PK | accounting_data_pk | Entity 'accounting data' | X

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