PET - Plain English Taxonomy

Attribute: CS15523
Concept:
Label: Off-Balance Sheet Credit Exposures
Concept Guidance:
This is the value, as at the relevant date, of off-balance sheet credit exposures.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 calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. 
Dimensions
Dimension Member Description
(ExposuresAtDefaultCRMAdjusted)
This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the exposure at default (EAD) after taking into 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.EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor.
(SubordinatedClaims)
This dimension categorises information reported under the internal ratings-based (IRB) approach to credit risk, based on the loss given default category of an exposure, as determined in accordance with relevant prudential standards.
The information reported relates to exposures allocated as subordinated claims according to the loss given default (LGD) categories, as determined under the IRB approach to credit risk in accordance with relevant prudential standards.
This dimension is used to segment reported exposure information according to its associated probability of default (PD), as determined in accordance with relevant prudential standards.Where PDs are bucketed and there are multiple assigned PDs within a bucket, assign the exposure weighted average PD of the bucket.A PD of 100 per cent is to be assigned to all defaulted exposures.