Definition
−Let T be the reference date: [Instrument.Inception date] (T) = [Instrument.Inception date] (T-1)
+Let T be the reference date: For all instruments NOT IN {[Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off-balance sheet amount] = 'Non-applicable'} THEN [Instrument.Inception date] (T) = Instrument.Inception date] (T-1)