PET - Plain English Taxonomy

Attribute: CS13088
Concept:
Label: Non-Market Related Off-Balance Sheet Credit Exposures - IRB Approach
Concept Guidance:
This is the value, as at the relevant date, of any credit exposure arising from non-market-related off-balance sheet business.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.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. 
Dimensions
Dimension Member Description
(NotionalOrCommittedCRMAdjusted)
This dimension identifies the measurement approach used to calculate this amount.
The value reported is the notional principal amount or, where the information relates to undrawn commitments, the undrawn amount of that commitment, 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.The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.The notional principal amount does not represent the fair value of an item..
The description of the transaction.