PET - Plain English Taxonomy

Attribute:	CS22669
Concept:	Financial Risk Credit Assets Sold With Recourse Amount
Label:	Assets Sold with Recourse
Concept Guidance:	This is the value, as at the relevant date, of any potential credit exposures arising from assets sold with recourse. Assets sold with recourse are asset sales (to the extent that such assets are not included on-balance sheet) by an entity where the holder of the asset is entitled to 'put' the asset back to the entity within an agreed period or under certain prescribed circumstances (e.g. deterioration in the value or credit quality of the asset concerned).

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.