PET - Plain English Taxonomy

Attribute:	CS22951
Concept:	Financial Risk Exposures On Balance Sheet Amount
Label:	On-balance sheet exposure
Concept Guidance:	This is the value, as at the relevant date, of on-balance sheet exposures.On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant accounting standards.The value of this item is to be determined in accordance with relevant prudential standards.
Form-Specifc Guidance:	For reinsurance exposures, this is the amount by which adjusted policy liabilities would increase if determined gross of that particular reinsurance exposure.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
CategoryOfExposureCollateralGuaranteeDimension	(OI11504)	This dimension is used to segment data based on the categories of the eligible collateral or guarantee replacing the underlying asset exposure. The categories of exposures are determined in accordance with relevant prudential standards.
CategoryOfExposureDimension	(OI11502)	This dimension is used to segment data reported based on the categories of exposures.
DoubtfulDebtsProvisionValueTypeDimension	(Net)	This dimension identifies the accounting valuation scenario, in relation to provision for doubtful debts, under which the reported value was calculated. 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.
NameOfEntityProvidingCollateralDimension	(OI11503)	The reported information relates to the name of the entity providing the collateral.
OrganisationNameAndGroupOrACNABNDimension	(OI11499)	This dimension allows the organisation name and group name, and where available the Australian Company Number (ACN), Australian Business Number (ABN) or an Australian Registered Business Number (ARBN) of the organisation. The Australian Company Number (ACN) is to be reported where it exists. If no ACN exists the Australian Business Number (ABN) or an Australian Registered Business Number (ARBN) should be reported. Blank if none available. Organisation name refers to the registered business name of the organisation. The group name refers to the registered business name of the group to which the organisation belongs to. If the organisation does not belong to a group, this is to be reported as organisation name.