Definition
−FOR each [Counterparty-reference.Counterparty identifier] WHERE [Counterpartyinstrument.Counterparty role] IN {‘Creditor’, ‘Debtor’} IF {[Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty-reference.Counterparty identifier] of ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ = [Counterparty-reference.Counterparty identifier] of ‘Creditor’} AND [Accounting. Balance sheet recognition] = 'Entirely derecognised' THEN [Financial.Date of the default status of the instrument] = 'Non-applicable'
+FOR each [Counterparty-reference.Counterparty identifier] WHERE [Counterparty-instrument.Counterparty role] IN {‘Creditor’, ‘Debtor’} IF {[Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Creditor’ = [Counterparty-reference.Counterparty identifier] of ‘Debtor’ OR [Counterparty reference.Head office undertaking identifier] for ‘Debtor’ = [Counterparty-reference.Counterparty identifier] of ‘Creditor’} AND [Accounting. Balance sheet recognition] = 'Entirely derecognised' THEN [Financial.Date of the default status of the instrument] = 'Non-applicable'