PET - Plain English Taxonomy

Attribute: CS24324
Concept:
Label: Indirect investments
Concept Guidance:
This is the value, as at the relevant date, of the net assets of unit trusts or managed investment schemes invested in by the reporting party, or mandates individually managed on behalf of the reporting party. 
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.
(Indirect)
This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity.
Information in relation to assets held or investments made via an investment vehicle.
(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.
The reported information measures the impact of downwards movement in Real Interest Rate (RIR) stress 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 .