PET - Plain English Taxonomy

Attribute: CS23285
Concept:
Label: Derivatives (negative position)
Concept Guidance:
This is the value, as at the relevant date, for all liabilities 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 loss to the entity as at the relevant date). 
Dimensions
Dimension Member Description
(INFUpwards)
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 upwards movement in Expected Inflation (INF) stress on the capital base of the reporting entity, due to changes to Consumer Price Index inflation rate.
(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 .