PET - Plain English Taxonomy

Attribute:	E16385
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
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	(E16387)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
LargeExposureCategoryDimension	(ExcludedExposure)	This categorises the data according to the application of large exposure reporting obligations. Exposures excluded from large exposures under paragraph 18 of Prudential Standard APS 221 Large Exposures.
LargeExposureExclusionCategoryDimension	(SettlementExposure)	This categorises the data according to the reasons for the exposure being excluded from being reported as a large exposure in accordance with APS 221 Large Exposures. Exposures arising in the course of settlement of market-related contracts unless the transaction remains unsettled after its delivery due date in which case the exposure value is the positive current exposure amount.
MaterialityDimension	(GreaterThanEqualTo10PercentTier1)	This dimension categorises the reported data according to materiality limits. The reported data relates to items which exceed or are equal to ten per cent of Tier 1 Capital.
RegulatedEntityCategoryDimension	(E16386)	This dimension classifies whether an entity is regulated or non-regulated.
RelatedEntityNameDimension	(E16384)	The legal name of the related entity.