Definition
−Let T be the reference date: {[Instrument.Settlement date] (T) <> 'Non-applicable' AND [Instrument.Settlement date] (T) = [Instrument.Settlement date] (T-1)} IF AND ONLY IF [Instrument.Settlement date] (T-1) <> 'Non-applicable'
+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.Settlement date](T) <> 'Non-applicable' AND [Instrument.Settlement date](T) = [Instrument.Settlement date](T-1)} IF AND ONLY IF [Instrument.Settlement date](T-1) <> 'Non-applicable'