Definition
−IF [Accounting.Provisions associated to off-balance sheet exposures] <> 'Non-applicable' THEN [Accounting.Provisions associated to off-balance sheet exposures] <= [Financial.Off-balance sheet amount]
+IF [Accounting.Provisions associated to off-balance sheet exposures] <> “Non-applicable” THEN [Accounting.Provisions associated to off-balance sheet exposures] <= [Financial.Off-balance sheet amount]