PET - Plain English Taxonomy

Attribute:	CS13099
Concept:	Financial Risk Credit On Balance Sheet Expected Losses Purchased Receivables Amount
Label:	Expected Losses from On-Balance Sheet Credit Exposures - Purchased Receivables - IRB Approach
Concept Guidance:	This is the value, as at the relevant date, of expected losses from on-balance sheet credit exposures arising from purchased receivables.This item is reported for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.

Dimensions

Dimension	Member	Description
PurchasedReceivablesRiskDimension	(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.

Dimension

Member

Description

PurchasedReceivablesRiskDimension

(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.