PET - Plain English Taxonomy

Attribute:	CS21938
Concept:	Assets Off Balance Sheet Undrawn Commitments Irrevocable Not Certain Drawdown Available For Redraw Under Redraw Facilities Amount
Label:	Irrevocable Commitments - Not Certain of Drawdown - Available for Redraw Under Redraw Facilities
Concept Guidance:	This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments available for redraw under redraw facilities, but which are not certain of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item.Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party.For the purposes of this item, do not report undrawn balances of revolving facilities (e.g. credit cards, overdrafts, etc.).

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.
OriginalTermToMaturityDimension	(LTE1Y)	This dimension is used to segment reported information according to original term to maturity. The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.

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.

OriginalTermToMaturityDimension

(LTE1Y)

This dimension is used to segment reported information according to original term to maturity.
The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.