PET - Plain English Taxonomy

Attribute:	R13997
Concept:	Liabilities Subordinated Debt Amount
Label:	Subordinated debt
Concept Guidance:	This is the value, as at the relevant date, of subordinated debt, as determined in accordance with the relevant prudential standards. Subordinated debt is that debt which is ranked lower in priority than other senior debt, including policyholders. In the event of bankruptcy, subordinated debt holders receive payment only after senior debt claims are paid in full.

Dimensions

Dimension	Member	Description
AssetRiskStressTypeDimension	(Equity)	This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered. The reported information measures the impact of equity stress on the capital base of the reporting entity, due to fall in equity and other asset values.
InvestmentReportingBasisDimension	(LookThrough)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .

Dimension

Member

Description

AssetRiskStressTypeDimension

(Equity)

This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered.
The reported information measures the impact of equity stress on the capital base of the reporting entity, due to fall in equity and other asset values.

InvestmentReportingBasisDimension

(LookThrough)

This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through.
This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .