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.

This dimension categorises information reported based on the specialised lending methods defined under the Internal Ratings-based approach to credit risk, as determined in accordance with relevant prudential standards.
The information reported is in relation to the income-producing real estate finance method of funding under the Internal Ratings-based (IRB) approach to credit risk in accordance with relevant prudential standards.Income-producing real estate is a method of providing funding for real estate (e.g. office buildings to let, retail space, multi-family residential buildings, industrial or warehouse space and hotels) where the prospects for repayment and recovery of the exposure depend primarily on the cash flows generated by the asset. The primary source of these cash flows would generally be lease or rental payments or the sale of the asset. The obligor may, but need not necessarily, be a SPV, an operating company focused on real estate construction or holdings or an operating company with sources of revenue other than real estate. The distinguishing characteristic of income-producing real estate against other corporate exposures that are collateralised by real estate is the strong positive correlation between the prospects for repayment of the exposure and the prospects for recovery in the event of default, with both depending primarily on the cash flows generated by the property.