PET - Plain English Taxonomy

Attribute: R14752
Concept:
Label: Credit commitments
Concept Guidance:
This is the value, as at the relevant date, of arrangements that irrevocably obligate an institution, at a client's request, to extend credit in the form of loans, participation in loans, lease financing receivables, mortgages, overdrafts, other loan substitutes, commitments to extend credit in the form of the purchase of loans, securities or other assets, such as back-up facilities including those under note issuance facilities and revolving underwriting facilities. 
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.