Definition
−IF ([Financial.Default status of the instrument] IN {'Default because unlikely to pay', 'Default because more than 90/180 days past due', 'Default because both unlikely to pay and more than 90/180 days past due'} OR [Counterparty default.Default status of the counterparty] IN {'Default because unlikely to pay', 'Default because more than 90/180 days past due', 'Default because both unlikely to pay and more than 90/180 days past due'}) AND [Financial.Default status of the instrument] <> 'Not in default' THEN [Accounting.Cumulative recoveries since default] <> ‘Non-applicable’"
+IF ([Financial.Default status of the instrument] IN {“Default because unlikely to pay”, “Default because more than 90/180 days past due”, “Default because both unlikely to pay and more than 90/180 days past due”} OR [Counterparty default.Default status of the counterparty] IN {“Default because unlikely to pay”, “Default because more than 90/180 days past due”, “Default because both unlikely to pay and more than 90/180 days past due”}) AND [Financial.Default status of the instrument] <> “Not in default” THEN [Accounting.Cumulative recoveries since default] <> “Non-applicable”