|Label:||Assets Exposures Debt Securities Amount|
|Business Description & Guidance:||
This is the value, as at the relevant date, of counterparty exposures to debt securities at the reporting date. 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. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity.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.
Exposures to Direct interest rate investment