## Entity recognised instrument

### Details of entity recognised instrument

Name | recognised instrument
Code | recognised_instrument
Parent | Logical Data Model 'AnaCredit GLO per bank LDM'
Comment | Recognised instrument is an Accounting Data part of Instrument that is either an Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014, or an Instrument recognised to the extent of the institution's continuing involvement, in accordance with Implementing Regulation (EU) No 680/2014. ECB validation identifier: CN0702; CN0712; CN0713; CN0715; CN0827; CN0852; CN0865
Parent Entity | accounting data
rowcount reporting indicator | entity type with reported rowcount

### List of attributes of the entity recognised 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 |
accounting classification of instruments | accntng_clssfctn_ancrdt_cllctn_code | 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. | Variable multibyte (255) | code | X |  | X
accumulated write-offs | accmltd_wrtffs | Cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included. Write-offs could be caused both by reductions in the carrying amount of financial assets recognised directly in profit or loss and by reductions in the amounts of the allowance accounts for credit losses set off against the carrying amount of financial assets. 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 |  |
impairment assessment method | imprmnt_assssmnt_mthd_ancrdt_cllctn_code | The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished. | Variable multibyte (255) | code | X |  | X
sources of encumbrance | src_encmbrnc_ancrdt_cllctn_code |  | Variable multibyte (255) | code | X |  | X
provisions associated with off-balance sheet exposures | prvsns_off_blnc_sht | the amount of provisions for off-balance sheet amounts. | Decimal (16,0) | euro amount (non-negative) with exclusions | X |  |
accumulated changes in fair value due to credit risk | accmltd_chngs_fv_cr | Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. 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 |  |
prudential portfolio | prdntl_prtfl_ancrdt_cllctn_code | Classification of exposures in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013. | Variable multibyte (255) | code | X |  | X
carrying amount | crryng_amnt | The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014. Annex V (Part 1)(24): 5. FINANCIAL INSTRUMENTS 5.1. Financial assets 24. The carrying amount shall mean the amount to be reported in the asset side of the balance sheet. The carrying amount of financial assets shall include accrued interest. Annex V (Part 2)(34) The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets. 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. This attribute is mandatory and cannot hold the value "Non-applicable". | Decimal (16,0) | euro amount (positive and negative) with unknown | X |  |

### List of child entities of the entity recognised instrument

Child Entity | Inheritance
instrument not subject to impairment | impairment assessment method
impaired instrument | impairment assessment method

### List of relationships of the entity recognised instrument

Name | Code | Generate | Entity 2 | Entity 1 | Dependent Role | Entity 1 -> Entity 2 Role Cardinality | Entity 2 -> Entity 1 Role Cardinality
classifies | sources_of_encumbrance_classifies_recognised_instrument | X | recognised instrument | sources of encumbrance |  | 0,n | 1,1
classifies | prudential_portfolio_classifies_recognised_instrument | X | recognised instrument | prudential portfolio |  | 0,n | 1,1
classifies | impairment_assessment_method_classifies_recognised_instrument | X | recognised instrument | impairment assessment method |  | 0,n | 1,1
classifies | accounting_classification_of_instruments_classifies_recognised_instrument | X | recognised instrument | accounting classification of instruments |  | 0,n | 1,1

### List of child inheritances of the entity recognised instrument

Name | Code | Mutually Exclusive | Inherit All | Generate Parent | Generate Children
impairment assessment method | impairment_assessment_method | X |  | X | X

### List of identifiers of the entity recognised instrument

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

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