PET - Plain English Taxonomy

Attribute:	E16223
Concept:	Assets Derivative Financial Instruments SNA 2008 Transactions Amount
Label:	Derivative asset transactions
Concept Guidance:	The net settlements of the SNA 2008 derivatives in an asset position. SNA 2008 derivative contracts in an asset position are those: with a positive mark to market value at the end of the quarter; or that matured during the quarter with a positive mark to market value (a net receipt on settlement). It includes the payment to initiate the contract less the payment to settle the contract within the period; and associated cash flows such as interest payments, premiums and variation margins (where they are regarded as clearing the derivative).Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting.
Form-Specifc Guidance:	Show a cash receipt as a negative transaction and a cash payment as a positive transaction.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(GrossPositiveMarketValue)	This dimension identifies the measurement approach used to calculate this amount. The information reported is in relation to the aggregate amount of all exposures with a positive market value.
ClearingHousesCentralCounterpartiesCounterpartyDimension	(NotClearingHousesCentralCounterparties)	This dimension categorises the reported data according to relationships with recognised clearing houses and central counterparties. A counterparty that is not a recognised clearing house or central counterparty (CCP).
DerivativeTypeDimension	(E16221)	This dimension identifies what the derivative entitles you to do or obliges you to provide.
InstitutionalUnitResidencyDimension	(ResidentFinancialInstrument)	This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument. The information categorises any financial instruments (debt, equity or hybrids) that are issued by resident institutional units. Neither the place nor the currency of issuance are to be used to determine residency of a financial instrument unless directed otherwise. Derivative contracts are considered resident financial instruments if the counterparty is a resident institutional unit.
StandardEconomicSectorClassificationsOfAustraliaDimension	(E16220)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).