Definition
−IF [Financial.Outstanding nominal amount] = 0 THEN ([Accounting.Accumulated write-offs] > 0 OR [Financial.Off-balance-sheet amount] > 0 )
+IF [Financial.Outstanding nominal amount] = 0 THEN ([Financial.Accrued Interest] > 0 OR [Accounting.Accumulated write-offs] > 0 OR [Financial.Off-balance sheet amount] > 0)