## Entity fully derecognised instrument being serviced

### Details of entity fully derecognised instrument being serviced

Name | fully derecognised instrument being serviced
Code | fully_derecognised_instrument_being_serviced
Parent | Logical Data Model 'AnaCredit GLO per bank LDM'
Comment | Fully derecognised instrument being serviced is accounting data that applies to an instrument that, although its balance sheet recognition is entirely derecognised, according to the accounting standard in use, it is still being serviced by the observed agent. From the reporting manual part II: Entirely derecognised instruments which are serviced but not held by the observed agent, and only such instruments, are “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation. In particular, fiduciary loans which are not treated as assets by a trustee which is the observed agent as well as intracompany loans are always treated as “fully derecognised loans being serviced” according to Annex II of the AnaCredit Regulation. However, fully written-off loans which are held by the observed agent and are not recognised in the balance sheet (i.e. the data attribute “balance sheet recognition” is reported as Entirely derecognised) do not meet the definition of “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation.
Parent Entity | accounting data
rowcount reporting indicator | entity type with reported rowcount

### List of attributes of the entity fully derecognised instrument being serviced

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 |  | 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 fully derecognised instrument being serviced

Name | Code | Parent | Primary Identifier
fully derecognised instrument being serviced PK | fully_derecognised_instrument_being_serviced_pk | Entity 'fully derecognised instrument being serviced' | X

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