## Entity attribute accumulated write-offs of the entity recognised instrument

### Card of the entity attribute accumulated write-offs of the entity recognised instrument

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

### Check of the entity attribute accumulated write-offs of the entity recognised instrument

Default Value |
Unit |
Format |
List Of Values |

### List of associated business rules of the entity attribute accumulated write-offs

Name | Code | Rule Type | business rule classification | business rule scope | severity | business rule status
recognised instrument dmc0041 accumulated write-offs mandatory or unknown | dmc0041 | Constraint | domain constraint | Checked within the data delivery | blocking | active business rule
recognised instrument omc0132 accumulated write-offs and outstanding nominal amount vs arrears for the instrument | omc0132 | Constraint | other model constraint | Checked within the data delivery | signalling | active business rule

### List of target mappings of the entity attribute accumulated write-offs

Feature | Mapped To
accumulated write-offs (Shortcut) | recognised_instrument.accmltd_wrtffs

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