PET - Plain English Taxonomy

Attribute:	R14044
Concept:	Off Balance Sheet Liabilities Amount
Label:	Total off-balance sheet liabilities
Concept Guidance:	This is the value, as at the relevant date, of counterparty exposures to off-balance sheet liabilities. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments and contingent liabilities from on- or off-balance sheet transactions with the counterparty or group of related counterparties.Off-balance sheet exposures refer to items that are not recognised in the statement of financial position of the reporting entity, such as contingent assets and liabilities.

Dimensions

Dimension	Member	Description
AssetDeductionValueCapitalBaseDimension	(Net)	This dimension identifies whether or not the item reported is net of components already deducted from capital base in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
AssetRiskStressTypeDimension	(RIRUpwards)	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 upwards movement in Real Interest Rate (RIR) stress on the capital base of the reporting entity.
AssetsSubjectToConcentrationRiskChargeDimension	(Net)	This dimension identifies whether or not the item reported is net of assets in excess of the asset concentration limits, as determined in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
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 .