PET - Plain English Taxonomy

Attribute:	E16330
Concept:	Assets Derivative Financial Instruments SNA 2008 Adjustment Amount
Label:	Derivative position adjustments
Concept Guidance:	SNA 2008 derivatives adjustments are valuation changes made by a reporting entity that are not related to the market value of the underlying derivative contract (e.g. credit valuation adjustment).Adjustments are calculated and applied at either the counterparty or portfolio level.
Form-Specifc Guidance:	Adjustments, where possible, should not be included in reported values. If adjustments cannot be removed from reported values, then any adjustments included in reported values must also be reported separately in the adjustment section at either the counterparty or portfolio level.

Dimensions

Dimension	Member	Description
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.
SNA2008AdjustmentLevelDimension	(CounterpartyLevel)	This dimension categorises the reported data according to the calculation level of SNA 2008 derivative adjustments. SNA 2008 derivative adjustments are calculated at counterparty level.

Dimension

Member

Description

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.

SNA2008AdjustmentLevelDimension

(CounterpartyLevel)

This dimension categorises the reported data according to the calculation level of SNA 2008 derivative adjustments.
SNA 2008 derivative adjustments are calculated at counterparty level.