PET - Plain English Taxonomy

Attribute:	E15005
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.
Form-Specifc Guidance:	Netting should not be applied when reporting amount swithin the Statement of Derivative Activity unless specifically allowed by the relevant prudential (and/or) accounting standard.

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.
ContractTypeDimension	(EquityContracts)	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 at least partly transfers the equity risk of an underlying equity security from one party to another.

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.

ContractTypeDimension

(EquityContracts)

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 at least partly transfers the equity risk of an underlying equity security from one party to another.