PET - Plain English Taxonomy

Attribute:	CS26673
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	(CreditEquivalentAmount)	This dimension identifies the measurement approach used to calculate this amount. 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.
ContractTypeDimension	(OtherContracts)	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 all other derivative financial instruments not categorised elsewhere, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards.
ExchangesOfPrincipalDimension	(MultipleExchangesOfPrincipal)	This dimension categorises reported information in relation to the requirement for principal payments (exchanges of principal) to be made under contract. The reported information relates to contracts which require multiple exchanges of principal payments to be made.
OutstandingTransactionTypeDimension	(DerivativeExposureAndLongSettlementTransactions)	The information classifies each transaction type outstanding. The information reported is for each outstanding derivative exposure and long settlement transactions.