PET - Plain English Taxonomy

Attribute:	CS22954
Concept:	Financial Risk Exposures Amount
Label:	Net exposure
Concept Guidance:	This is the value, as at the relevant date, of all exposures regardless of whether it has been recognised on or off-balance sheet.The value of this item is to be determined in accordance with relevant Prudential Standards.
Form-Specifc Guidance:	For reinsurance exposures, this is the stressed value of the reinsurance asset.

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.
CategoryOfExposureCollateralGuaranteeDimension	(OI11611)	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.
CounterpartyGroupDimension	(OI11609)	This is the name given by the reporting party to the group to which the counterparty belongs.
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.