PET - Plain English Taxonomy

Attribute:	E16351
Concept:	Financial Risk Exposures Off Balance Sheet Counterparty Amount
Label:	Off-balance sheet exposures
Concept Guidance:	This is the value of off-balance sheet exposures. An exposure is the aggregate of all claims, commitments and contingent liabilities arising from on- and off-balance sheet transactions (in both the banking and trading books).

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.
CategoryOfExposureDimension	(MarketRelated)	This dimension is used to segment data based on the categories of asset exposures contained in the relevant prudential standards. Exposures arising from market related contracts.
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.