## Entity attribute accumulated impairment amount of the entity impaired instrument

### Card of the entity attribute accumulated impairment amount of the entity impaired instrument

Name | accumulated impairment amount
Code | accmltd_imprmnt
Comment | 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.
Domain | euro amount (non-negative) with unknown
Data Type | Decimal (16,0)
Mandatory | Yes
Inherited From | <None>
Parent | Entity 'impaired instrument'
List Of Values |
Length | 16
Precision |

### Check of the entity attribute accumulated impairment amount of the entity impaired instrument

Default Value |
Unit |
Format |
List Of Values |

### List of associated business rules of the entity attribute accumulated impairment amount

Name | Code | Rule Type | business rule classification | business rule scope | severity | business rule status
impaired instrument dmc0003 accumulated impairment amount mandatory or unknown | dmc0003 | Constraint | domain constraint | Checked within the data delivery | blocking | active business rule

### List of target mappings of the entity attribute accumulated impairment amount

Feature | Mapped To
accumulated impairment amount (Shortcut) | impaired_instrument.accmltd_imprmnt

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