PET - Plain English Taxonomy

Attribute:	CS22162
Concept:	Financial Risk Credit Exposures Non Senior Positions Excluding Revolving Facilities With Early AmortisationProvision Amount
Label:	Credit Exposures Arising From Non-Senior PositionsExcluding 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 non-senior positions.An exposure is treated as a senior tranche if it is effectively secured by a first claim on the entire amount of the exposures in the pool. For this purpose, the reporting party does not have to take into consideration taxes and similar imposts, fees to service providers, amounts due under interest rate swaps, currency swaps or eligible servicer cash advances.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	(ERBA)	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 external ratings-based approach (ERBA) to credit risk, as determined in accordance with Prudential Standard APS 120 Securitisation.
SecuritisationRiskCategoriesDimension	(Resecuritisation)	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 resecuritisation exposures which are securities held by the reporting party that are issued by a securitisation program in which the risk associated with an underlying pool of exposures is tranched and at least one of the underlying exposures is a securitisation exposure.