PET - Plain English Taxonomy

Attribute:	BSAO28022
Concept:	Assets Derivative Instruments Amount
Label:	Derivative assets
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
BookTypeFinancialInstitutionsDimension	(TradingBook)	This dimension categorises a financial institution's holdings of financial instruments based on the 'book type' ('banking book' or 'trading book') to which the instrument belongs. The information reported relates to positions in financial instruments that are held either with trading intent or to hedge other elements of the trading book. Positions held with trading intent are those which: a) are held for short-term resale; or b) are taken on with the intention of benefiting in the short-term from actual and/or expected differences between their buying and selling prices, or from other price or interest rate variations; or c) arise from broking and market-making. For authorised deposit-taking institutions this will include positions in financial instruments agreed with APRA to be a part of the trading book.
CounterpartyRelationshipTypeDimension	(IntraGroupDomestic)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The information reported is in relation to intra-group transactions or positions that are undertaken with related parties of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) that are not consolidated at the domestic books level. Related parties of the ADI or RFC include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.

Dimension

Member

Description

BookTypeFinancialInstitutionsDimension

(TradingBook)

This dimension categorises a financial institution's holdings of financial instruments based on the 'book type' ('banking book' or 'trading book') to which the instrument belongs.
The information reported relates to positions in financial instruments that are held either with trading intent or to hedge other elements of the trading book. Positions held with trading intent are those which: a) are held for short-term resale; or b) are taken on with the intention of benefiting in the short-term from actual and/or expected differences between their buying and selling prices, or from other price or interest rate variations; or c) arise from broking and market-making. For authorised deposit-taking institutions this will include positions in financial instruments agreed with APRA to be a part of the trading book.

CounterpartyRelationshipTypeDimension

(IntraGroupDomestic)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to intra-group transactions or positions that are undertaken with related parties of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) that are not consolidated at the domestic books level. Related parties of the ADI or RFC include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.