PET - Plain English Taxonomy

Label: Assets Off Balance Sheet Undrawn Commitments Irrevocable Certain Drawdown Amount
TREF ID: DE7910
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments with certainty of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item.     Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party.     For the purposes of this item, do not report the undrawn balance of revolving facilities (e.g. credit cards, overdrafts, etc.). 

Usage
Form Labels
Label:
Guidance:
Irrevocable Commitments - Certain Drawdown
Where the non-market-related off-balance sheet transaction is an undrawn or partially undrawn facility, the ADI is to include the maximum unused portion of the commitment that could be drawn during the remaining period to maturity for the calculation of the CEA. Any drawn portion of a commitment forms part of an ADI's on-balance sheet credit exposure. Undrawn balances of revolving facilities (e.g. credit cards, overdrafts) are to be reported in the item 'Commitments that can be unconditionally cancelled at any time without notice.' All commitments are to be included in the capital calculation regardless of whether or not they contain 'material adverse change' clauses or any other provisions that are intended to relieve an ADI of its obligations under certain conditions.
Label:
Irrevocable Commitments - Certain Drawdown
Label:
Commitments with certain drawdown