PET - Plain English Taxonomy

Attribute:	CS26763
Concept:	Financial Risk Exposures Prudential Bilateral Transactions Amount
Label:	Prudential bilateral exposures
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	(ScaledAddOn)	This dimension identifies the measurement approach used to calculate this amount. The information reported is in relation to the scaled add on, the prudential calculated amount to quantify the potential future exposure of the relevant asset class scaled by the supervisory multiplier.
CapitalAdequacyApproachDimension	(IRB)	This dimension categorises information reported in relation to the capital adequacy approach adopted, as determined in accordance with relevant prudential standards. The information reported is for capital adequacy purposes and has been determined under the internal ratings-based (IRB) approach to calculating capital adequacy, in accordance with relevant prudential standards.
CounterpartyCreditRiskAssetClassDimension	(CommodityAssetClass)	This dimension categorises the reported data according to the asset class under the Standardised Approach for measuring Counterparty Credit Risk as outlined in the relevant Prudential Standards. The information reported is in relation to the commodity asset class for the Standardised Approach for measuring Counterparty Credit Risk.
OutstandingTransactionTypeDimension	(DerivativeExposureAndLongSettlementTransactions)	The information classifies each transaction type outstanding. The information reported is for each outstanding derivative exposure and long settlement transactions.
SupervisorySlottingCategoryDimension	(CS26761)	This dimension categorises information reported in relation to credit exposures, based on internal rating grades and associated prescribed supervisory slotting categories.These categories are used for capital adequacy purposes and are to be determined under the internal ratings-based supervisory slotting approach to credit risk, in accordance with relevant prudential standards.Each slotting category is associated with a specific risk-weight for unexpected losses that broadly corresponds to a range of external credit assessments.