PET - Plain English Taxonomy

Attribute: CS23298
Concept:
Label: Other liabilities
Concept Guidance:
This is the balancing item in the list in which it is being used 
Dimensions
Dimension Member Description
(CURUpwards)
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 Currency (CUR) stress on the capital base of the reporting entity, due to changes in foreign currency exchange rates.
(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 .