PET - Plain English Taxonomy

Attribute:	CS00455
Concept:	Financial Risk Market Equity Positions Amount
Label:	Standard Method - Equity Position Risk
Concept Guidance:	This is the value, as at the relevant date, in relation to positions giving rise to equity position risk, as determined in accordance with relevant prudential standards.This item includes holdings of, or positions in: - ordinary shares, whether voting or non-voting; - convertible securities that behave like equities; - commitments to buy or sell equity securities; and - any other instruments that exhibit market behaviour similar to equities.
Form-Specifc Guidance:	Positions are to be reported on a market-by-market basis, with calculations for each national market in which the ADI holds equities to be reported in a separate line. Equities with listings in more than one market should be reported as positions in the market of their primary listing. An "equity position" is the net of short and long exposures to an individual company. Specific risk is assessed as the sum of the net short or long exposure to individual companies irrespective of sign.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(MarkToMarketOrMarkToModel)	This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated. The value reported is the market value of a position, calculated as either: - the mark-to-market value, using readily-available, independently sourced closed-out prices, appropriately in accordance with relevant accounting standards; or, where marking-to-market is not possible - the mark-to-model value, as determined in accordance with relevant prudential standards.
MarketRiskTypeDimension	(GeneralMarketRisk)	This dimension categorises information reported based on the type of market risk (e.g. specific risk, general market risk) the reporting party is exposed to, as determined in accordance with relevant prudential standards. The information reported relates to exposures which are subject to general market risk. General market risk represents the risk of loss owing to changes in the general level of market prices or interest rates. It arises from positions in interest rate, equities, foreign exchange and commodities.
PrimaryListingCountryDimension	(CS11337)	This dimension is used to categorise reported information in relation to securities issued, based on the national market in which the securities are listed. Where securities are listed in more than one market, the country of primary listing applies.