PET - Plain English Taxonomy

Attribute:	CS09001
Concept:	Liabilities Contingent Funding Obligation Amount
Label:	Off-balance sheet irrevocable commitments
Concept Guidance:	The value for the contingent funding obligation (liability) that could generate outflows during the remaining period to maturity. This is in accordance with the Accounting Standard AASB 137.

Dimensions

Dimension	Member	Description
LoanPurposeDimension	(Guarantees)	Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity. Information in relation to loan agreements entered into by the entity for guarantees that constitute direct credit substitutes. A guarantee is a pledge or agreement to be responsible for another party's debt or contractual performance if that other party does not pay or perform.
TypeOfFundingCommitmentDimension	(CommittedFunding)	The information reported is categorised according to what type of funding arrangement has been entered into either committed or uncommitted. The value reported is the committed funding obligations that are contractually irrevocable or conditionally revocable agreements.

Dimension

Member

Description

LoanPurposeDimension

(Guarantees)

Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the entity for guarantees that constitute direct credit substitutes. A guarantee is a pledge or agreement to be responsible for another party's debt or contractual performance if that other party does not pay or perform.

TypeOfFundingCommitmentDimension

(CommittedFunding)

The information reported is categorised according to what type of funding arrangement has been entered into either committed or uncommitted.
The value reported is the committed funding obligations that are contractually irrevocable or conditionally revocable agreements.