PET - Plain English Taxonomy

Attribute: CS20640
Concept:
Label: Non-market related off-balance sheet business
Concept Guidance:
This is the value, as at the relevant date, of any credit exposure arising from non-market-related off-balance sheet business.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.A credit exposure represents an asset, liability, claim or commitment of an entity, which may be recorded on or off the balance sheet and which gives rise to credit risk. 
Dimensions
Dimension Member Description
(NotionalPrincipalAmount)
This dimension identifies the measurement approach used to calculate this amount.
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.
(Subsidiary)
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The counterparty in relation to the information is a subsidiary of the reporting party, as determined in accordance with accounting standards.