PET - Plain English Taxonomy

Attribute:	CS18395
Concept:	Financial Risk Credit Exposures Excluding Equity IRB Approach Amount
Label:	Related Party Exposures
Concept Guidance:	This is the value, as at the relevant date, of credit exposures, excluding assets included in the equity IRB asset class.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 reported for capital adequacy purposes and is to be determined under the Internal-Ratings-based approach to credit risk in accordance with relevant prudential standards.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(RWA)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the risk-weighted asset amount or equivalent (such as risk-weighted exposure), as determined in accordance with relevant prudential standards.
CounterpartyRelationshipTypeDimension	(Level2Sub)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The counterparty in relation to the information is a subsidiary of the reporting party, but only where the subsidiary would be consolidated as part of a Level 2 group in accordance with relevant prudential standards.
ReportConsolidationBasisDimension	(Level1ADI)	This dimension categorises the reported data according to the entity's method of consolidation. The reported data comprises information in relation only to the entity approved and licensed by APRA. This is usually a single legal entity but may consolidate specific related entities approved by APRA in writing. This consolidation excludes Special Purpose Vehicles (SPV) holding securitised assets where those assets have satisfied the clean sale requirements (refer to the Securitisation deconsolidation principles) in accordance with relevant prudential standards.