PET - Plain English Taxonomy

Attribute:	CS23436
Concept:	Financial Risk Credit Unsettled Delivery Versus Payment Transactions Amount
Label:	Unsettled and Failed Transactions
Concept Guidance:	This is the value, as at the relevant date, of delivery-versus-payment (DvP) transactions that remain unsettled after their due delivery dates.Exclude repurchase and reverse-repurchase agreements as well as securities lending and borrowing.Delivery-versus-payment transactions are those transactions of securities using a settlement mechanism which links the securities transfer and the funds transfer in such a way as to ensure that delivery occurs if, and only if, the corresponding payment occurs.

Dimensions

Dimension	Member	Description
AssetQualityDimension	(SettlementPastDueGT5D)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to unsettled transactions which have been overdue for 5 business days or more.
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.
TransactionMethodDimension	(NonDvP)	This dimension categorises transactions based on their agreement terms. The values reported relate to non-delivery-versus-payment (non-DvP) transactions.Delivery-versus-payment transactions are those transactions of securities using a settlement mechanism which links the securities transfer and the funds transfer in such a way as to ensure that delivery occurs if, and only if, the corresponding payment occurs.