PET - Plain English Taxonomy

Label: Assets Exposures Cash Amount
TREF ID: DE12819
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is the value, of counterparty exposures to cash, after adjusting for derivatives. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

Usage
Form Labels
Label:
Guidance:
Exposure to cash
Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.