Impairment assessment method

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.

Domain ID

IMPRMNT_ASSSSMNT_MTHD

Definition

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.

Variables defined on the domain

Members

Member ID Name Definition
0 Not applicable
1 Collectively assessed To be used 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.
2 Individually assessed To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment.

Subdomains