Attribute: | BSL16403 |
---|---|
Concept: | |
Label: | Derivative Financial Instruments |
Concept Guidance: |
This is the value, as at the relevant date, for all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net loss to the entity as at the relevant date). |
Dimensions
Dimension | Member | Description |
(TradingBook) |
This dimension categorises an Authorised Deposit-taking Institution's holdings of financial instruments based on the 'book type' ('Banking Book' or 'Trading Book') to which the instrument belongs, as determined in accordance with relevant prudential standards. |
|
(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. |
|
(NonOffshoreOperationsADI) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. |