PET - Plain English Taxonomy

Attribute:	BSL20815
Concept:	Liabilities Gross Negative Market Amount
Label:	Derivatives with a gross negative market value
Concept Guidance:	This is the value, as at the relevant date, for all liabilities resulting from the aggregate amount of all exposures with a negative market value.
Form-Specifc Guidance:	All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(GrossMarketValue)	This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated. The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.
CounterpartyDomicileDimension	(NonAUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is not a resident of Australia. Residency is determined by the domicile of the counterparty. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.

Dimension

Member

Description

BalanceTypeDimension

(GrossMarketValue)

This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.

CounterpartyDomicileDimension

(NonAUResident)

This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is not a resident of Australia. Residency is determined by the domicile of the counterparty. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.