PET - Plain English Taxonomy

Attribute: CS23248
Concept:
Label: Other assets
Concept Guidance:
This is the value, as at the relevant date, for all other assets that are not categorised elsewhere. 
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.
The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
(Default)
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.
The reported information measures the impact of counterparty default on the capital base of the reporting entity.
(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.
The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or 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.
This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .