PET - Plain English Taxonomy

Attribute:	E16147
Concept:	Financial Risk Exposures Counterparty Connection Text
Tuple:	GroupsOfConnectedCounterpartiesWithCRM
Label:	Connection
Concept Guidance:	A connection is the relationship between two counterparties in a group of connected counterparties. A connection can be any of the following: a control relationship; an economic interdependence relationship; both control and economic interdependence; other connections or relationships; or a third party additional risk factor.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(ExposureAmountCRMAdjusted)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the exposure amount, after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.The exposure amount represents the value of an exposure, net of specific provisions.
CounterpartyRelationshipTypeDimension	(NotRelatedPartyPrudential)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. Report only where a relationship exists between the reporting party and the counterparty that is deemed not to be a related entity relationship in accordance with relevant prudential standards
MaterialityDimension	(TwentyLargestPlusAllGreaterThanEqualTo10PercentTier1)	This dimension categorises the reported data according to materiality limits. The reported data relates to items which are the twenty largest as well as those items which exceed or are equal to ten per cent of Tier 1 Capital.