PET - Plain English Taxonomy

Attribute:	BSAO25584
Concept:	Assets Collateral Swap Adjustment Amount
Label:	Adjustment due to collateral swap
Concept Guidance:	This is the value, as at the relevant date, for the adjustment to liquid assets that would result after unwinding those short-term secured funding, secured lending and collateral swap transactions involving the exchange between any liquid assets that would meet if held unencumbered, the operational requirements for liquid assets set out in the relevant prudential standard.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
LiquidAssetTypeDimension	(HighQualityLiquidAssets2A)	The information reported is categorised according to the liquid asset type used. This item represents high quality liquid assets 2A (HQLA2A) as part of the liquidity coverage ratio calculation in accordance with the relevant prudential standard.

Dimension

Member

Description

BalanceTypeDimension

(FairValue)

This dimension identifies the measurement approach used to calculate this amount.
The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.

LiquidAssetTypeDimension

(HighQualityLiquidAssets2A)

The information reported is categorised according to the liquid asset type used.
This item represents high quality liquid assets 2A (HQLA2A) as part of the liquidity coverage ratio calculation in accordance with the relevant prudential standard.