Definition
−Let T be the reference date: IF [Instrument] NOT IN ({ [Instrument.Type of instrument] = 'Overdraft' AND [Financial.Off- balance sheet amount] = 'Non-applicable'} OR {[Instrument.Type of instrument] = ‘Deposits other than reverse repurchase agreements’ AND [Instrument.Legal final maturity date] <> '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'
+Let T be the reference date: IF [Instrument] NOT IN ({[Instrument.Type of instrument] = “Overdraft” AND [Financial.Off-balance sheet amount] = “Non-applicable”} OR {[Instrument.Type of instrument] = “Deposits other than reverse repurchase agreements” AND [Instrument.Legal final maturity date] = “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”