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(FairValueAbsolute) |
This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the aggregate absolute amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.
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(ForeignExchangeIncludingGoldContracts) |
This dimension categorises the reported data according to the underlying contract associated with a type of financial risk.
The information reported is in relation to any contract that transfers the exchange rate risk of an underlying asset from one party to another. Include gold contracts as a currency.
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(OptionsCall) |
This dimension identifies what the derivative entitles you to do or obliges you to provide.
An option call is a financial instrument representing a transaction in which the buyer has a 'right' but not an 'obligation' to buy (call) a specified underlying item (real or financial) at agreed contract price (strike price) on or before a specified date if it is advantageous to them, hence asset. The writer of a call has given the buyer the right (but not obligation) to buy from them even if it causes them a loss. Hence the writer has the liability.
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(NotRecognisedExchange) |
The channel or medium through which investments are made
These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.
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(WrittenOrSold) |
This dimension relates to which position of a financial transaction the reporting entity has entered into.
This information relates to when a reporting entity has either written or sold a financial transaction.
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