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(CETier1) |
This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards. The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.
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(NotSub) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where a relationship exists between the reporting party and the counterparty, and where the counterparty is not classified as a controlled entity, or subsidiary, of the reporting party.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as 'an entity that is controlled by a parent entity'.
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(Commercial) |
This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The counterparty in relation to the information is a Commercial entity, being any of the following: - private and public trading enterprises, being organisations owned and controlled by either the private or public sector which produce goods or non financial services for sale at market prices. This excludes all unincorporated businesses, except for branches of non-resident companies, property and trading trusts, and joint ventures or partnerships owned by corporations; - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes; - community service organisations (CSOs), being charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government; - financial institutions; and - Government.
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