PET - Plain English Taxonomy

Attribute:	CS23386
Concept:	Assets Total Amount
Label:	Assets
Concept Guidance:	This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
AssetRiskStressTypeDimension	(CreditSpread)	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 credit spreads stress and the risk of default on the capital base of the reporting entity.
SecuritisationRiskCategoriesDimension	(NonSecuritisation)	This dimension categorises reported information based on the type of securitisation exposure and its associated risk category, as determined in accordance with relevant prudential standards. Exposures can only be recorded as being within the category of non-securitisation, securitisation, re-securitisation or correlation trading portfolio. The information reported relates to non-securitisation exposures, which are exposures to a single name (the issuer) where the underlying debt has not been pooled.

Dimension

Member

Description

AssetRiskStressTypeDimension

(CreditSpread)

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 credit spreads stress and the risk of default on the capital base of the reporting entity.

SecuritisationRiskCategoriesDimension

(NonSecuritisation)

This dimension categorises reported information based on the type of securitisation exposure and its associated risk category, as determined in accordance with relevant prudential standards. Exposures can only be recorded as being within the category of non-securitisation, securitisation, re-securitisation or correlation trading portfolio.
The information reported relates to non-securitisation exposures, which are exposures to a single name (the issuer) where the underlying debt has not been pooled.