PET - Plain English Taxonomy

Attribute:	E16391
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
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	(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.