PET - Plain English Taxonomy

Attribute:	CS21944
Concept:	Financial Risk Credit Off Balance Sheet Non Market Related Exposures Amount
Label:	Non-Market-Related Off-Balance Sheet Credit Exposures
Concept Guidance:	This is the value, as at the relevant date, of any credit exposure arising from non-market-related off-balance sheet business.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.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.

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.