PET - Plain English Taxonomy

Attribute: CS17419
Concept:
Label: Claims on, or claims to the extent that they are guaranteed by, or secured against securities issued by, international banking agencies and multilateral regional development banks
Concept Guidance:
This is the value, as at the relevant date, of claims on, or claims to the extent that they are guaranteed by, or secured against securities issued by, international banking agencies and multilateral regional development banks.International banking agencies and multilateral regional development banks include, for example, the IMF, the International Bank for Reconstruction and Development, the Bank for International Settlements and the Asian Development Bank. 
Form-Specifc Guidance:
Include all claims held in the banking book on, or claims to the extent that they are guaranteed by, or secured against securities issued by, specified entities under this category. All claims held in the trading book (e.g. securities issued by these entities) are to be treated in accordance with APS 116.
Dimensions
Dimension Member Description
(Performing)
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to performing assets, that is assets that have not been classified as non-performing as defined in Prudential Standard APS 220 Credit Risk Management (APS 220).
(CurrentBookValueCRMAdjusted)
This dimension identifies the measurement approach used to calculate this amount.
The value reported is the current book value after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation.
(LTG3OrSTG3)
This dimension categorises investments of the entity according to the long-term and short-term credit rating grades of the counterparty as determined by various rating agencies. Long-term ratings: Rating Grade1: Standard & Poor's AAA, AA+, AA, AA-; Moody's Aaa, Aa1, Aa2, Aa3; Fitch AAA, AA+, AA, AA-. Rating Grade2: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; Fitch  A+, A, A-. Rating Grade3: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1,  Baa2, Baa3; Fitch BBB+, BBB, BBB-. Rating Grade4: Standard & Poor's BB+, BB, BB-; Moody's Ba1, Ba2, Ba3; Fitch BB+, BB, BB-. Rating Grade5: Standard & Poor's B+, B, B-; Moody's B1, B2, B3; Fitch B+, B, B-. Rating Grade6: Standard & Poor's CCC+, CCC, CCC-, CC, C, D; Moody's Caa1,  Caa2, Caa3, Ca, C; Fitch CCC+, CCC, CCC-, CC, C, D. Short-term ratings: Rating Grade1: Standard & Poor's A-1; Moody's P-1; Fitch F-1. Rating Grade2: Standard & Poor's A-2; Moody's P-2; Fitch F-2. Rating Grade3: Standard & Poor's A-3; Moody's P-3; Fitch F-3. Rating Grade4: Standard & Poor's Others; Moody's Others; Fitch Others;
This information relates to investments with either a long-term or short-term credit rating grade of 3.
(FiftyPercent)
This dimension is used to categorise on-balance sheet assets and off-balance sheet business (both market-related and non-market-related transactions) according to certain risk categories to broadly reflect their credit risk profiles. These weightings are determined in accordance with relevant prudential standards.
Information in relation to exposures with a credit risk weighting of 50% in accordance with the relevant prudential standards.