PET - Plain English Taxonomy

Attribute:	CS22668
Concept:	Financial Risk Credit Sale And Repurchase Agreements Amount
Label:	Sale and Repurchase Agreements
Concept Guidance:	This is the value, as at the relevant date, of any potential credit exposures arising from sale and repurchase agreements ('Repos'). Sale and repurchase agreements represent arrangements whereby an entity sells a loan, security or other asset to another party with a commitment to repurchase the asset at an agreed price on an agreed future date.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(NotionalPrincipalAmount)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the notional principal amount. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.This does not represent the fair value.
CounterpartyTypeDimension	(Grade1Other)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. The counterparty in relation to the information is categorised as grade 1 other than Commonwealth or foreign government, in accordance with relevant prudential standards.

Dimension

Member

Description

BalanceTypeDimension

(NotionalPrincipalAmount)

This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the notional principal amount. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.This does not represent the fair value.

CounterpartyTypeDimension

(Grade1Other)

This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is categorised as grade 1 other than Commonwealth or foreign government, in accordance with relevant prudential standards.