PET - Plain English Taxonomy

Attribute:	E16311
Concept:	Assets Derivative Financial Instruments SNA 2008 Amount
Label:	Derivatives in an asset position
Concept Guidance:	The value of derivative instruments in an asset position, that meet the international economic statistical reporting requirements as prescribed by the 2008 System of National Accounts (SNA 2008) and Balance of Payments Manual 6 (BPM6). 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).This is a divergence in reporting requirements from Australian Accounting Standards Board (AASB). Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting. Exclude employee stock options. Exclude buy-sellback and sell-buyback transactions.Refer to Reporting Practice Guide RPG 701.0 ABS/RBA Reporting Concepts for the EFS Collection.

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.
DerivativeTypeDimension	(NotFutures)	This dimension identifies what the derivative entitles you to do or obliges you to provide. This information relates to all derivative contract types excluding futures.
InstitutionalUnitResidencyDimension	(NonResidentFinancialInstrument)	This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument. The information categorises financial instruments (debt, equity or hybrids) that are issued by non-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 non-resident financial instruments if the counterparty is a non-resident institutional unit.
PeriodTypeDimension	(EndPeriod)	Further qualifies the nature of the period when the periodicity is not enough This represents the end of the reporting period.
ResidualTermToMaturityDimension	(LTE90D)	This dimension categorises the reported data according to the residual term to maturity. The reported information relates to items that have a term to maturity of less than or equal to 90 days.
SourceCurrencyDimension	(E16310)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated.