PET - Plain English Taxonomy

Attribute: R13692
Concept:
Label: Claims on an immediate borrower basis
Concept Guidance:
This is the value, as at the relevant date, for immediate borrower claims representing all on-balance sheet financial claims, excluding derivative contracts and lending of securities, gold and other precious metals without cash collateral. 
Dimensions
Dimension Member Description
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.
(HouseholdAndNonProfit)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The information reported is in relation to households, non-profit entities such as charities, religious institutions, trade unions, consumer associations and unincorporated enterprises owned by households.
(CrossBorderPlusForeignCurrency)
This dimension categorises the reported data according to the classification of the exposure position.
The information reported is in relation to both: claims or liabilities of an Australian office on non-residents, and offshore offices on counterparties which are not residents of the host country; and claims or liabilities not in the local currency of the office they are booked.