PET - Plain English Taxonomy

Attribute:	BSL20745
Concept:	Liabilities Cash Outflows Contractual Amount
Label:	Cash outflows
Concept Guidance:	This is the value, as at the relevant date, for contractual cash outflows from outstanding liabilities and off balance sheet commitments in accordance with the relevant prudential standards.
Form-Specifc Guidance:	Include under Items 18.1 to 18.8 the total amount by underlying currency exposure. For derivatives cash flows by currency (ARF 210.1A only) report the following: For FX transactions involving full exchange of principal: - relating to the transformation of liabilities in one currency for the purpose of funding assets in another, report the gross amount; - relating to proprietary trading, market-making or customer facilitation in FX derivatives, exclude the cash flows in their entirety. Other derivatives may be shown on a net basis if the netted inflows and outflows meet the triple test above.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(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.
CounterpartyRelationshipTypeDimension	(Intragroup)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The counterparty in relation to the information is an intra-group entity of the reporting party (i.e. an intra-group relationship exists).An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.

Dimension

Member

Description

BalanceTypeDimension

(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.

CounterpartyRelationshipTypeDimension

(Intragroup)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The counterparty in relation to the information is an intra-group entity of the reporting party (i.e. an intra-group relationship exists).An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.