1.4.5 Instrument attributes
The below describes the attributes of individual financial instruments found on the company's balance sheet.
Data Code | Entity Level | Data Field Name | Description | Format |
INAT01 | Instrument | Seniority | The ranking of the instrument in terms of receiving repayment, interest or in the liquidation of the company? Key considerations should include whether the instrument is secured over the assets. Could the Instrument be considered senior or mezzanine or is it provided by shareholders and unsecured by any assets? | Alphanumeric |
INAT02 | Instrument | Type | What is the nature of the instrument? - Term Loan - Bond - Swap - Working Capital Facility - Bridge Facility | Alphanumeric |
INAT03 | Instrument | Currency | The currency of the instrument | Alphanumeric |
INAT04 | Instrument | Face Value Outstanding | The face value of the instrument at the time of the balance date | Integer |
INAT05 | Instrument | Benchmark Interest Rate | If the instrument is linked to a benchmark, what is this benchmark rate? | Decimal |
INAT06 | Instrument | Credit Spread | If the instrument is linked to a benchmark, what is the credit spread above/below the benchmark rate of the instrument? | Integer |
INAT07 | Instrument | Final Maturity Date | The final maturity date of the instrument | YYYY-MM-DD |
INAT08 | Instrument | Facility Limit | The facility limit of the instrument | Integer |
INAT09 | Instrument | Repayment Frequency | The repayment frequency of the instrument | Alphanumeric |
INAT10 | Instrument | Effective Interest Rate | If there interest rate is fixed or hedged using swaps, what is the effective interest rate of the instrument? | Decimal |
INAT11 | Instrument | Amortisation | How is the amortisation profile of the instrument sculpted? | Alphanumeric |