PET - Plain English Taxonomy

Attribute:	BSAO17698
Concept:	Assets Other Financial Assets Securitised Special Purpose Vehicle Amount
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
BalanceTypeDimension	(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.
CounterpartyDomicileDimension	(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.

Dimension

Member

Description

BalanceTypeDimension

(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.

CounterpartyDomicileDimension

(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.