PET - Plain English Taxonomy

Attribute:	E16345
Concept:	Identifiers Legal Entity Identifier
Label:	Legal entity identifier
Concept Guidance:	The Legal Entity Identifier (LEI) is a 20-digit, alpha-numeric code based on the ISO 17442 standard developed by the International Organization for Standardization (ISO).

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(ExposureAmountNoCRM)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the exposure amount, before taking into account credit risk mitigation (CRM) techniques allowed in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.
CounterpartyRelationshipTypeDimension	(RelatedPartyPrudential)	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 a related entity relationship in accordance with relevant prudential standards.
CounterpartyTypeDimension	(E16347)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
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.
RegulatedEntityCategoryDimension	(E16346)	This dimension classifies whether an entity is regulated or non-regulated.
RelatedEntityNameDimension	(E16344)	The legal name of the related entity.