Definition
−IF [Accounting.Balance sheet recognition] IN {'Entirely recognised' ,'Recognised to the extent of the institution's continuing involvement'} THEN [Financial.Off-balance sheet amount]<>'non-applicable' IF AND ONLY IF [Accounting.Provisions associated with off-balance sheet exposures]<>'Non-applicable'
+IF [Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} THEN [Financial.Off-balance sheet amount] <> “Non-applicable” IF AND ONLY IF [Accounting.Provisions associated with off-balance sheet exposures] <> “Non-applicable”