PET - Plain English Taxonomy

Attribute:	R14003
Concept:	Liabilities Seed Capital Borrowings Amount
Label:	Seed capital
Concept Guidance:	This is the value, as at the relevant date, of borrowings classified as seed capital. Seed capital is the preliminary contribution of funding toward the financing of a new business. Commonly this is in the form of a loan, usually provided by a related entity.Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid.

Dimensions

Dimension	Member	Description
AssetRiskStressTypeDimension	(RIRDownwards)	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 downwards movement in Real Interest Rate (RIR) stress on the capital base of the reporting entity.
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

(RIRDownwards)

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 downwards movement in Real Interest Rate (RIR) stress on the capital base of the reporting entity.

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 .