PET - Plain English Taxonomy

Attribute: CS14223
Concept:
Label: On-Balance Sheet Credit Exposures - IRB Approach
Concept Guidance:
This is the value, as at the relevant date, of on-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 approach used to calculate this amount.
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.
(LT10Pct)
This dimension categorises information reported in relation to credit exposures, according to it's associated loss given default (LGD) band. LGD estimates are to be determined in accordance with relevant prudential standards. LT
The reported information relates to credit exposures with loss given default estimates that represent a potential loss of less than 10% of the exposure.
(EGT0.2PctLT0.3Pct)
This dimension segments reported information relating to credit exposures according to the 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.
The reported information relates to credit exposures with a determined probability of default equal to or greater than 0.2% but less than 0.3%.