PET - Plain English Taxonomy

Attribute: CS17685
Concept:
Label: Investments in premises, plant and equipment and all other fixed assets
Concept Guidance:
This is the value, as at the relevant date, of investments in fixed or operational assets. The measurement and classification basis used is to be in accordance with relevant accounting standards. For the purpose of this item include property held for both operational and investment purposes. 
Dimensions
Dimension Member Description
(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.
(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.