PET - Plain English Taxonomy

Attribute: BSAO17622
Concept:
Label: Securitised Assets
Concept Guidance:
This is the value of assets held by the reporting party as at the relevant date that have been sold to or originated into a special purpose vehicle (SPV). These securitised assets must meet APRA's operational requirements for regulatory capital relief under the relevant Prudential Standards. 
Dimensions
Dimension Member Description
(PrincipalAmount)
This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the principal amount, or notional principal amount. The principal amount represents the outstanding face value, or gross amount, of an on-balance sheet asset or liability.The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction (e.g. the committed amount, or limit of a loan facility).This does not represent the fair value.
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
(Commercial)
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 a Commercial entity, being any of the following: - private and public trading enterprises, being organisations owned and controlled by either the private or public sector which produce goods or non financial services for sale at market prices. This excludes all unincorporated businesses, except for branches of non-resident companies, property and trading trusts, and joint ventures or partnerships owned by corporations; - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes; - community service organisations (CSOs), being charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government; - financial institutions; and - Government.
(NotHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for any purpose other than housing.