PET - Plain English Taxonomy

Attribute:	CS21927
Concept:	Financial Risk Credit Trade Related Contingencies Amount
Label:	Trade-Related Contingencies
Concept Guidance:	This is the value, as at the relevant date, of any potential credit exposures arising from trade-related contingencies. A trade-related contingency is a contingent (off-balance sheet) liability arising from a trade-related obligation that is secured against an underlying shipment of goods for both issuing and confirming parties. This includes but is not limited to: - documentary letters of credit issued; - acceptances on trade bills; - shipping guarantees issued; and - any other trade-related contingencies.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(CreditEquivalentAmount)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the adjusted current exposure method.

Dimension

Member

Description

BalanceTypeDimension

(CreditEquivalentAmount)

This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the adjusted current exposure method.