PET - Plain English Taxonomy

Attribute:	BSAO17629
Concept:	Assets Derivative Instruments Amount
Label:	Derivative Financial Instruments
Concept Guidance:	This is the value, as at the relevant date, for all assets 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 gain to the entity as at the relevant date).

Dimensions

Dimension	Member	Description
ADIBookTypeDimension	(BankingBook)	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. The information reported relates to an Authorised Deposit-taking Institution's holdings of financial instruments in the banking book, as agreed with APRA.
FinancialInstrumentCategoryDimension	(FVTPL)	This dimension categorises the reported information according to AASB 139. Information in relation to financial instruments categorised as a "financial asset or financial liability at fair value through profit or loss", as determined in accordance with AASB 139.

Dimension

Member

Description

ADIBookTypeDimension

(BankingBook)

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.
The information reported relates to an Authorised Deposit-taking Institution's holdings of financial instruments in the banking book, as agreed with APRA.

FinancialInstrumentCategoryDimension

(FVTPL)

This dimension categorises the reported information according to AASB 139.
Information in relation to financial instruments categorised as a "financial asset or financial liability at fair value through profit or loss", as determined in accordance with AASB 139.