PET - Plain English Taxonomy

Attribute: CS15549
Concept:
Label: Off-Balance Sheet Credit Exposures - Purchased Receivables
Concept Guidance:
This is the value, as at the relevant date, of off-balance sheet credit exposures arising from purchased receivables.A credit exposure represents an asset, liability, claim or commitment of an entity, which may be recorded on or off the balance sheet and which gives rise to credit risk.This item is reported for capital adequacy purposes and is to be determined under the Internal-Ratings-based approach to credit risk in accordance with relevant prudential standards. 
Dimensions
Dimension Member Description
(DilutionRisk)
This dimension categorises reported information relating to purchased receivables based on the applicable type of risk the exposure is subject to.
The information reported relates to the dilution risk associated with purchased receivables. Dilution risk represents the possibility that the total amount of the receivable is reduced through cash or non cash credits to the receivables' obligors.Examples include offsets or allowances arising from returns of goods sold, disputes regarding product quality, possible debts of the obligor to obligors of the purchased receivables and any payment or promotional discounts offered by the obligor.