PET - Plain English Taxonomy

Attribute:	BSAO17383
Concept:	Assets Collateral Provided Amount
Label:	Net collateral pledged to secure
Concept Guidance:	This is the value, as at the relevant date, for collateral provided to an entity as security.
Form-Specifc Guidance:	Collateral posted on a bilateral basis, such that either party may be required to provide or entitled to receive, depending on the net exposure under a collateral agreement. Where collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.

Dimensions

Dimension	Member	Description
AssetEncumbranceDimension	(PledgedDerivatives)	The information reported categorises whether or not an asset has been pledged as security by the entity. The reported amount has been pledged, or lodged, with an entity to support, or secure, the derivative positions, or derivative exposures, of the reporting party.A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another.Derivative contracts involve:- Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or- Future exchange of real assets for financial items where the contract may be tradeable and has a market value.The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options).

Dimension

Member

Description

AssetEncumbranceDimension

(PledgedDerivatives)

The information reported categorises whether or not an asset has been pledged as security by the entity.
The reported amount has been pledged, or lodged, with an entity to support, or secure, the derivative positions, or derivative exposures, of the reporting party.A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another.Derivative contracts involve:- Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or- Future exchange of real assets for financial items where the contract may be tradeable and has a market value.The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options).