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(a)
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where at any reporting reference date within the reference period the instrument:
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(i)
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gives rise to credit risk for the observed agent, or
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(ii)
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is an asset of the observed agent, or
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(iii)
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is recognised under the relevant accounting standard used by the observed agent's legal entity and gave rise to credit risk for the observed agent in the past, or
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(iv)
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is serviced by the observed agent resident in a reporting Member State; and
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i.
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was granted to other institutional units of the same legal entity that the observed agent is part of, or
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ii.
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is held by a legal entity which is not a credit institution resident in a reporting Member State different to the observed agent; and
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