PET - Plain English Taxonomy

Attribute:	CS17626
Concept:	Financial Risk Credit Claims Unsecured Portion Where Specific Provision Less Than Twenty Percent Amount
Label:	Unsecured portion of any claim (other than a loan or claim secured against eligible residential mortgages) where the specific provisions against those claims represent less than 20 percent of the outstanding amount of the claim or non-performing asset
Concept Guidance:	This is the value, as at the relevant date, of the unsecured portion of any claim (other than a loan or claim secured against eligible residential mortgages) where the specific provisions against those claims represent less than 20 percent of the outstanding amount of the claim or non-performing asset.
Form-Specifc Guidance:	Refer to Prudential Standard APS 220 Credit Risk Management for the definition of 'past due' and 'non-performing'. For the purpose of defining the secured portion of past due claims, qualifying collateral and guarantees will be the same as those recognised for CRM purposes (refer to APS 112).

Dimensions

Dimension	Member	Description
AssetQualityDimension	(NonPerforming)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to assets that have been classified as non-performing as defined in Prudential Standard APS 220 Credit Risk Management (APS 220).
BalanceTypeDimension	(CurrentBookValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the current book value as determined in accordance with relevant prudential standards.The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation.
CreditRiskWeightingDimension	(OneHundredAndFiftyPercent)	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 150% in accordance with the relevant prudential standards.