PET - Plain English Taxonomy

Attribute: BSAO24342
Concept:
Label: Secured lending
Concept Guidance:
This is the value, as at the relevant date, for the loans that the lending institution has extended and are collateralised by legal rights to specifically designated assets owned by the borrowing institution which the lending institution can use and for which the lending institution can claim ownership to in the case of default by the borrower. 
Form-Specifc Guidance:
For item 19.1.5 include amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A
Dimensions
Dimension Member Description
(ExpectedCashFlows)
This dimension identifies the measurement approach used to calculate this amount.
The information reported is in relation to the total expected cash flows in the liquidity coverage ratio (LCR) stress scenario for the appropriate stress period. No double counting - data must only be entered in one section. This is in accordance with the relevant prudential standards.
(NotRehypothecated)
The information reported relates to the classification whether or not the collateral is rehypothecated. Rehypothecation is re-using collateral received through transactions to pledge for another transaction.
The information reported is in relation to collateral that is not rehypothecated.
(EligibleCommittedLiquidityFacilityAssets)
The information reported classifies liquidity assets that are eligible under prudential criteria.
The information reported relates to eligible committed facility facilities (CLF) assets where the entity has available capacity in accordance with the relevant prudential standard.
(ZeroPercent)
The information reported categorises the percentage run off rate in accordance with the Basel III liquidity reform and the relevant prudential standards where supervisor discretion is allowed.
The information reported has an applied weighting of zero percent.