PET - Plain English Taxonomy

Label: Assets Exposures Non Indexed Interest Bearing Securities Adjusted For Derivatives Amount
TREF ID: DE12825
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is the value, as at the relevant date, of counterparty exposures to non indexed interest bearing securities, after adjusting for derivatives. Non-indexed securities pay an income stream that is not dependent upon any external factor. Interest bearing securities are debt securities paying an income stream based upon an interest rate consistent with the classification and measurement basis used for investment securities in accordance with the accounting standards. An exposure to a counterparty or a group of related counterparties is the aggregate of claims, commitments arising from on-balance sheet transactions with the all 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. 

Form Labels
Exposure to non-indexed IBS
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.