PET - Plain English Taxonomy

Attribute: BSAO22522
Concept:
Label: Derivatives
Concept Guidance:
This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date). 
Dimensions
Dimension Member Description
(InterRegional)
This dimension categorises the reported data according to transactions that must be removed to eliminate double counting.
The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.