PET - Plain English Taxonomy

Attribute:	CS26496
Concept:	Financial Risk Exposures Prudential Bilateral Transactions Amount
Label:	Prudential bilateral transactions
Concept Guidance:	The prudential risk exposure to counterparties which are not central counterparties (CCPs), arising from transactions which are treated as bilateral transactions for prudential regulatory purposes. This does not include trade exposures to non-qualifying central counterparties (non-QCCPs) which may arise from an authorised deposit-taking institution (ADI) guaranteeing a client transaction.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(CurrentExposure)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the current exposure, as determined in accordance with relevant prudential standards.The current exposure represents the sum of the positive mark-to-market values, or replacement costs, of each market-related off-balance sheet contract.
CCFFloorDimension	(SubjectToCCFFloor)	This dimension categorises reported information in relation to the subjectivity of a Credit Conversion Factor (CCF) floor, as determined in accordance with relevant prudential standards. The information reported is in relation to contracts that are subject to a credit conversion factor (CCF) floor in accordance with relevant prudential standards.
ContractTypeDimension	(InterestRateContracts)	This dimension categorises the reported data according to the underlying contract associated with a type of financial risk. The information reported is in relation to contracts that transfer the interest rate risk of an underlying asset from one party to another.
OutstandingTransactionTypeDimension	(DerivativeExposureAndLongSettlementTransactions)	The information classifies each transaction type outstanding. The information reported is for each outstanding derivative exposure and long settlement transactions.