PET - Plain English Taxonomy

Attribute: E00333
Concept:
Label: Total Exposures
Concept Guidance:
This is the value, as at the relevant date, of total on and off-balance sheets exposures, as determined in accordance with Prudential Standard APS 221.Total on and off-balance sheet exposures is calculated as the sum of the following amounts:     - On-balance sheet exposures, including all loans and advances, holding of debt and equity securities, and all other counterparty claims. Any accrued income associated with the exposure should also be included (e.g. interest, dividends);     - Non-market-related off-balance sheet exposures, including all contingencies and commitments, whether revocable or not, which have been advised to the counterparty. Any potential chargeback exposures to the counterparty arising from credit card acquiring activities should also be included. Exclude internal limits that have not been formally advised to the counterparty or group of related counterparties and may be cancelled at the reporting party's discretion; and     - Market-related off-balance sheet exposures, including foreign exchange and interest rate derivative contracts etc.This item is to be reported on a net basis, meaning net of exposures excluded under APS 221, specifically:      - exposures (e.g. claims or equity investments) deducted from the reporting party's capital (refer APS 111);      - exposures to the extent that they are secured by cash deposits (subject to satisfying the criteria in APS 112);     - exposures to the extent that they are guaranteed by, or secured against securities issued by, governments or central banks (subject to satisfying the conditions in APS 112);      - exposures arising in the course of settlement of market-related contracts;      - exposures to an ADI required as part of a liquidity support arrangement that has been certified by APRA under section 11CB of the Banking Act 1959; and      - exposures to the extent that they have been written off or specifically provided for. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting party, as determined in accordance with relevant accounting standards.Off-balance sheet refers to assets or liabilities that are not recognised or recorded on the statement of financial position of the reporting party because they do not satisfy the asset or liability accounting recognition requirements. 
Dimensions
Dimension Member Description
(ForeignBankParentSubsBranches)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is the foreign bank parent of the reporting party; or a branch of that bank parent entity (wherever operating, including Australia); or a deposit-taking subsidiary of that bank parent that operates outside Australia.