AnaCredit collection Impairment status

Subdomain ID

CRDT_QLTY_IMPRMNT_STTS_ANCRDT_CLLCTN

Domain

Credit quality

Subdomain is used for variables

Members

Member ID Name Definition
0 Not applicable
21 General allowances (GAAP) To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and no specific loss allowances are raised against the instrument (unimpaired).
23 Stage 1 (IFRS) To be used if the instrument is not impaired and a loss allowance at an amount equal to 12-month expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
24 Stage 2 (IFRS) To be used if the instrument is not impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
25 Stage 3 (IFRS) To be used if the instrument is impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.
26 Specific allowances (GAAP) To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and specific loss allowances are raised, irrespective of whether these allowances are individually or collectively assessed (impaired