PET - Plain English Taxonomy

Label: Assets Exposures Indexed Interest Bearing Securities Adjusted For Derivatives Amount
TREF ID: DE13007
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 indexed interest bearing securities, after adjusting for derivatives. Indexed securities pay an income stream that is 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 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 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.