Attribute: | CS23218 |
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Concept: | |
Label: | Derivatives (positive position) |
Concept Guidance: |
This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date). |
Dimensions
Dimension | Member | Description |
(Net) |
This dimension identifies whether or not the item reported is net of components already deducted from capital base in accordance with relevant prudential standards. |
|
(RIRDownwards) |
This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered. |
|
(Net) |
This dimension identifies whether or not the item reported is net of assets in excess of the asset concentration limits, as determined in accordance with relevant prudential standards. |
|
(LookThrough) |
This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. |