PET - Plain English Taxonomy

Attribute:	CS16544
Concept:	Assets Gold Bullion Own Vault Or Allocated Basis Amount
Label:	Gold Bullion
Concept Guidance:	This is the value, as at the relevant date, of gold bullion held in the reporting party's own vault or on an allocated basis by another party to the extent that it is backed by gold bullion liabilities.This item includes all claims collateralised by gold to the extent that the underlying claim being collateralised is denominated in gold. This item excludes gold held in safe custody for other institutions, and gold held on an unallocated basis by another party, although backed by gold bullion liabilities.Gold bullion liabilities include, gold borrowings, gold futures and forward sales of gold.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(CurrentBookValueCRMAdjusted)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the current book value after taking to 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 current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation.

Dimension

Member

Description

BalanceTypeDimension

(CurrentBookValueCRMAdjusted)

This dimension identifies the measurement approach used to calculate this amount.
The value reported is the current book value after taking to 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 current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation.