Definition
−IF [Accounting.Accumulated write-offs] >0 THEN ([Accounting.Balance sheet recognition] IN {'Entirely recognised' ,'Recognised to the extent of the institution's continuing involvement'} OR ([Financial.Outstanding nominal amount] = 0 AND [Accounting.Balance sheet recognition] IN 'Entirely derecognised'))
+IF [Accounting.Accumulated write-offs] > 0 THEN ([Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} OR ([Financial.Outstanding nominal amount] = 0 AND [Accounting.Balance sheet recognition] IN “Entirely derecognised”))