PET - Plain English Taxonomy

Attribute: OBS00058
Concept:
Label: Market-related off-balance sheet business - credit exposures
Concept Guidance:
This is the value, as at the relevant date, of credit exposures arising from market-related off-balance sheet business.This item is to be determined in accordance with relevant prudential standards.A credit exposure represents an asset, liability, claim or commitment of an entity, which may be recorded on or off the balance sheet and which gives rise to credit risk. For the purposes of this item, only report off-balance sheet market-related credit exposures. 
Dimensions
Dimension Member Description
(CreditEquivalentAmount)
This dimension identifies the measurement approach used to calculate this amount.
The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the adjusted current exposure method.