PET - Plain English Taxonomy

Attribute:	CS16574
Concept:	Financial Risk Credit Fixed Assets Including Investment Property And Assets Under Operating Leases Amount
Label:	Fixed Assets Including Assets under Operating Leases
Concept Guidance:	This is the value, as at the relevant date, of fixed or operational assets held by the reporting party. The measurement and classification basis used is to be in accordance with the accounting standards. For the purpose of this item include property held for both operational and investment purposes, and claims on fixed assets under operating leases.This item is reported as part of the credit risk component for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.

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.