Definition
−[Accounting.Balance sheet recognition] IN {'Entirely recognised', 'Recognised to the extent of the institution's continuing involvement'} IF AND ONLY IF [Accounting.Accounting classification of instruments] <> 'Non-applicable'
+[Accounting.Balance sheet recognition] IN {“Entirely recognised”, “Recognised to the extent of the institution’s continuing involvement”} IF AND ONLY IF [Accounting.Accounting classification of instruments] <> “Non-applicable”