PET - Plain English Taxonomy

Attribute:	BSAO29509
Concept:	Assets Derivative Financial Instruments Total Amount
Label:	Total derivatives
Concept Guidance:	This is the value, as at the relevant date, of derivative financial instruments held by the reporting entity. This item is to be determined in accordance with accounting standards.A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
BookTypeFinancialInstitutionsDimension	(BankingBook)	This dimension categorises a financial institution's holdings of financial instruments based on the 'book type' ('banking book' or 'trading book') to which the instrument belongs. The information reported relates to positions in financial instruments in the banking book. These are financial instruments that are not held with trading intent (or to hedge other elements of the trading book). For authorised deposit-taking institutions this will reflect holdings of financial instruments in the banking book, as agreed with APRA.
FinancePurposeDimension	(Business)	Information in relation to the intended purpose that the finance will be used for. Transactions by persons, legal entities or other organisations related to their activities in the production and sale of goods and services for profit. In addition to transactions by non-for-profit organisations such as community service organisations.
HedgingBasisDimension	(Hedged)	The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes) Report only where the purpose of the transaction is to offset the risk of changes in the fair value or cash flows of another contract (i.e. this is a hedging transaction).