PET - Plain English Taxonomy

Attribute:	E16327
Concept:	Liabilities Derivatives SNA 2008 Revaluations Amount
Label:	Derivative liability revaluations
Concept Guidance:	The holding gains and losses arising from changes in market prices of the SNA 2008 derivative contracts in a liability position. SNA 2008 derivative contracts in a liability position are those: with a negative mark to market value at the end of the quarter; or that matured during the quarter with a negative mark to market value (requiring a net payment on settlement). It includes accrued interest (e.g. swap coupons); and other changes that are not transactions related (such as write offs resulting from court-ordered liquidation).Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(GrossNegativeMarketValue)	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 negative market value.
CounterpartyCountryDimension	(E16324)	This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders. Foreign branches or subsidiaries are classified as residents of the country in which they operate.
DerivativeTypeDimension	(Futures)	This dimension identifies what the derivative entitles you to do or obliges you to provide. The information reported is in relation to the standardised agreement to exchange a predetermined amount of an underlying asset financial instrument at a specified future date and at a predetermined price.