PET - Plain English Taxonomy

Attribute:	CS23732
Concept:	Assets Exposures Off Balance Sheet Credit Substitutes Amount
Label:	Non-market Related Off Balance Sheet Business
Concept Guidance:	This is the value, as at the relevant date, all credit substitutes that are not transacted in financial markets.A credit substitute is any transaction that exposes the reporting party to counterparty credit risk that is not a direct extension of credit. Counterparty credit risk is the risk that the counterparty to the transaction will not fulfil their obligations under the contract. A direct extension of credit is where the reporting party provides funds or other on-balance sheet assets to the counterparty in the expectation that they will be repaid at some 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.
CounterpartyRelationshipTypeDimension	(RelatedPartyAASB)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where a relationship exists between the reporting party and the counterparty that is deemed a related party relationship in accordance with AASB124.

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.

CounterpartyRelationshipTypeDimension

(RelatedPartyAASB)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where a relationship exists between the reporting party and the counterparty that is deemed a related party relationship in accordance with AASB124.