PET - Plain English Taxonomy

Attribute: CS17494
Concept:
Label: Claims (other than equity) on, or claims to the extent that they are guaranteed by, or secured against securities issued by, Authorised Deposit-taking Institutions and overseas banks
Concept Guidance:
This is the value, as at the relevant date, of claims (other than equity) on, or claims to the extent that they are guaranteed by, or secured against securities issued by, Authorised Deposit-taking Institutions and overseas banks.Authorised Deposit-taking Institutions (ADIs) have an authority under subsection 9(3) of the Banking Act 1959 to carry on banking business in Australia. ADIs include: (a) Australian-owned banks; (b) foreign subsidiary banks; (c) branches of foreign banks; (d) credit unions, credit societies and credit co-operatives; (e) building societies; (f) Specialist Credit Card Institutions (SCCIs); (g) providers of purchased payment facilities; and (h) other ADIs. Note: ADIs do not include merchant banks in Australia.An Overseas Bank represents a financial institution in another country (i.e. not Australia) that:(a) has the power to accept deposits in the regular course of business; (b) is supervised by the supervisor of banks or by state-based regulatory agencies; and (c) is subject to the same prudential requirements as banks (including capital adequacy). 
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.

For items 3.3 to 3.4 Claims (other than equity) on ADIs & overseas banks, exclude investments in equity and other capital instruments of other ADIs or overseas banks (including their subsidiaries) that are not consolidated for capital adequacy purposes but are deducted from capital in accordance with APS 111.
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.
(GT3M)
This dimension is used to segment reported information according to original term to maturity.
The reported information relates to items that have a term to maturity of greater than 3 months.