## Entity impaired instrument

### Details of entity impaired instrument

Name | impaired instrument
Code | impaired_instrument
Parent | Logical Data Model 'AnaCredit GLO per bank LDM'
Comment | To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment or if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics. ECB Validation identifier: CN0825
Parent Entity | recognised instrument
rowcount reporting indicator | entity type with reported rowcount

### List of attributes of the entity impaired 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 |  | 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 |
accumulated impairment amount | accmltd_imprmnt | The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following amounts: (i) Loss allowance at an amount equal to 12-month expected credit losses; (ii) Loss allowance at an amount equal to lifetime expected credit losses. Under GAAP, the accumulated impairment relates to the following amounts: (i) Loss allowance at an amount equal to general allowances; (ii) Loss allowance at an amount equal to specific allowances. 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 unknown | X |  |
type of impairment | crdt_qlty_imprmnt_stts_ancrdt_cllctn_code |  | Variable multibyte (255) | code | X |  | X

### List of relationships of the entity impaired instrument

Name | Code | Generate | Entity 2 | Entity 1 | Dependent Role | Entity 1 -> Entity 2 Role Cardinality | Entity 2 -> Entity 1 Role Cardinality
classifies | type_of_impairment_classifies_impaired_instrument | X | impaired instrument | type of impairment |  | 0,n | 1,1

### List of identifiers of the entity impaired instrument

Name | Code | Parent | Primary Identifier
impaired instrument PK | recognised_instrument_pk | Entity 'impaired instrument' | X

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