PET - Plain English Taxonomy

Attribute:	CS17148
Concept:	Financial Risk Credit Off Balance Sheet Non Market Related Other Transactions ARF 112 2A Amount
Label:	Other Non-Market-Related Off-Balance Sheet Credit Risk Transactions
Concept Guidance:	This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of all other non-market-related off-balance sheet transactions giving rise to credit risk, as to be reported on form ARF_112_2A.This item represents total non-market related off-balance sheet transactions giving rise to credit risk, other than those transactions classified as any of the following:- Direct credit substitutes;- Performance-related contingencies;- Trade-related contingencies;- Lending of securities or posting of securities as collateral;- Assets sold with recourse;- Forward asset purchases;- Partly paid shares and securities;- Placements of forward deposits;- Note issuance and underwriting facilities;- Credit derivatives used for acquiring credit risk exposure; or- Other commitments.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(CreditEquivalentAmount)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the adjusted current exposure method.

Dimension

Member

Description

BalanceTypeDimension

(CreditEquivalentAmount)

This dimension identifies the measurement approach used to calculate this amount.
The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the adjusted current exposure method.