PET - Plain English Taxonomy

Attribute:	E11862
Concept:	Assets Derivative Financial Instruments Total Amount
Label:	Derivative Contracts
Concept Guidance:	This is the value, as at the relevant date, of derivative financial instruments held by the reporting entity. This item is to be determined in accordance with accounting standards.A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(PrincipalAmountAbsolute)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the absolute principal (notional principal) amount. That is, the amount must be reported as a positive value even for short positions. The principal (notional) represents the outstanding face value, or gross amount, of an on (or off) balance sheet asset or liability.
DerivativeTypeDimension	(CreditDerivatives)	This dimension identifies what the derivative entitles you to do or obliges you to provide. A credit derivative enables the user to transfer the credit risk of an underlying asset from one party, the protection buyer, to another, the protection seller, in isolation from other risks.
InvestmentChannelDimension	(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.
TransactionPositionDimension	(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.