PET - Plain English Taxonomy

Attribute: BSAO27240
Concept:
Label: HQLA2B assets
Concept Guidance:
The value of all high quality liquid assets 2B (HQLA2B) according to Prudential Standard APS 210 - Liquidity, Attachment A. 
Dimensions
Dimension Member Description
(Encumbered)
The information reported shows whether or not assets held are free from legal, regulatory, contractual or other restrictions on the ability of the entity to liquidate, sell, transfer, or assign an asset.
The information reported is for assets held that are not free from legal, regulatory, contractual or other restrictions hence affect the entities ability to liquidate, sell, transfer, or assign.
(GTE6MLT12M)
This dimension categorises reported data for liquidity residual maturity buckets of balance sheet items based on contractual maturity and calculated in accordance with Prudential Standard APS 210 - Liquidity, Attachment C.
The reported information relates to items that have a term to maturity of greater than or equal to 6 months, but less than 12 months.
(LT12M)
This dimension categorises the reported data according to the remaining period of encumbrance.
The information reported is in relation to assets with less than 12 months remaining period of encumbrance.