PET - Plain English Taxonomy

Attribute:	CS22010
Concept:	Financial Risk Credit Exposures Tranches Backed By Non Granular Pools Excl Revolving Facilities With Early Amortisation Provision Amount
Label:	Credit Exposures Arising From Tranches Backed By Non-Granular Pools Excluding Revolving Exposures With Early Amortisation Provisions
Concept Guidance:	This is the value, as at the relevant date, of credit exposures (on and off-balance sheet) arising from tranches backed by non-granular pools, excluding those relating to revolving facilities.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.Revolving facility exposures are those exposures arising from redrawable facilities, other than exposures in the nature of redrawable home loans where the amounts likely to be redrawn are expected to be immaterial relative to the size of the pool. Only exclude those revolving facility exposures where the reporting party has transferred a pool of the revolving exposures into a securitisation that contains an early amortisation provision.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(ExposureAmountCRMAdjusted)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the exposure amount, 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 exposure amount represents the value of an exposure, net of specific provisions.
CreditRatingIRBDimension	(LTG2)	This dimension is used to categorise on-balance sheet assets and off-balance sheet business (both market-related and non-market-related transactions) according to certain risk categories to broadly reflect their credit risk profiles. These weightings are to be determined under the Internal-Ratings-based approach to credit risk in accordance with relevant prudential standards. This information relates to investments with a long-term credit rating grade of 2.
SecuritisationApproachDimension	(IAA)	This dimension categorises information reported for credit risk purposes relating to credit exposures to securitisation, based on the various securitisation approaches, as determined in accordance with Prudential Standard APS 120 Securitisation. The information reported relates to securitisation credit exposures subject to the internal assessment approach (IAA) to credit risk in accordance with relevant prudential standards.
SecuritisationRiskCategoriesDimension	(Securitisation)	This dimension categorises reported information based on the type of securitisation exposure and its associated risk category, as determined in accordance with relevant prudential standards. Exposures can only be recorded as being within the category of non-securitisation, securitisation, re-securitisation or correlation trading portfolio. The information reported relates to a securitisation that involves the pooling of assets (or interests in assets) in a special purpose vehicle (SPV), generally funded by the issue of debt securities.