PET - Plain English Taxonomy

Attribute:	CS17634
Concept:	Financial Risk Credit Claims Secured Against Eligible Residential Mortgages Amount
Label:	Claims secured against both standard and non-standard eligible residential mortgages
Concept Guidance:	This is the value, as at the relevant date, of loans and all other on-balance sheet claims secured against eligible residential mortgages.For the purposes of this item, the repayment of funds advanced must have been secured through an eligible residential mortgage to satisfy the debt in the case of default by the borrower, as determined in accordance with relevant prudential standards.
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	(OneHundredPercent)	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 100% in accordance with the relevant prudential standards.
InsuranceDimension	(NotAcceptableLendersMortgageInsurer)	This dimension is used to categorise reported information based on insurance cover. The information reported relates to those mortgages which are not insured by an acceptable Lender's Mortgage Insurer (LMI), as determined in accordance with relevant prudential standards.To qualify as a mortgage insured by an acceptable LMI:(a) for the purposes of the Level 1 regulatory capital, the LMI must be regulated by APRA;(b) for the purposes of the Level 2 regulatory capital, in the case of overseas subsidiaries of Australian ADIs, APRA will accept the host supervisors' requirements on what constitutes an acceptable LMI in those jurisdictions.