PET - Plain English Taxonomy

Label:	Off Balance Sheet Derivative Cash Outflows Amount
TREF ID:	DE13311
Data Type:	xbrli:monetaryItemType
Period Type:	instant
Balance Type:	credit
Business Description & Guidance:	This is the value, as at the relevant date, for contractual derivative cash outflows in accordance with the relevant prudential standard.

Usage

Form	Labels
ARF_210_1A	Label: Guidance:	Derivative cash outflows Some derivative cash flows may be shown on a net basis if the netted inflows and outflows meet the following triple test. Netted inflows and outflows must: a) all occur within the next 30 days; b) be with the same counterparty; and c) either be subject to a valid master netting agreement, or be cash flows arising from one or more FX derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day). The AUD derivatives outflow for FX transactions in ARF 210.1B involving full exchange of principal the following treatment applies: transactions relating to the transformation of liabilities in one currency for the purpose of funding assets in another, report the gross amount; those relating to proprietary trading, market-making or customer facilitation in FX derivatives, exclude the cash flows in their entirety. All other derivatives may be shown on a net basis if the netted inflows and outflows meet the triple test above.
ARF_210_1B	Label: Guidance:	Derivative cash outflows Some derivative cash flows may be shown on a net basis if the netted inflows and outflows meet the following triple test. Netted inflows and outflows must: a) all occur within the next 30 days; b) be with the same counterparty; and c) either be subject to a valid master netting agreement, or be cash flows arising from one or more FX derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day). The AUD derivatives outflow for FX transactions in ARF 210.1B involving full exchange of principal the following treatment applies: transactions relating to the transformation of liabilities in one currency for the purpose of funding assets in another, report the gross amount; those relating to proprietary trading, market-making or customer facilitation in FX derivatives, exclude the cash flows in their entirety. All other derivatives may be shown on a net basis if the netted inflows and outflows meet the triple test above.

Form

Labels

ARF_210_1A

Label:

Guidance:

Derivative cash outflows
Some derivative cash flows may be shown on a net basis if the netted inflows and outflows meet the following triple test.  Netted inflows and outflows must: a) all occur within the next 30 days; b) be with the same counterparty; and c) either be subject to a valid master netting agreement, or be cash flows arising from one or more FX derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day). The AUD derivatives outflow for FX transactions in ARF 210.1B involving full exchange of principal the following treatment applies: transactions relating to the transformation of liabilities in one currency for the purpose of funding assets in another, report the gross amount; those relating to proprietary trading, market-making or customer facilitation in FX derivatives, exclude the cash flows in their entirety.  All other derivatives may be shown on a net basis if the netted inflows and outflows meet the triple test above.

ARF_210_1B

Label:

Guidance:

Derivative cash outflows
Some derivative cash flows may be shown on a net basis if the netted inflows and outflows meet the following triple test.  Netted inflows and outflows must: a) all occur within the next 30 days; b) be with the same counterparty; and c) either be subject to a valid master netting agreement, or be cash flows arising from one or more FX derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day). The AUD derivatives outflow for FX transactions in ARF 210.1B involving full exchange of principal the following treatment applies: transactions relating to the transformation of liabilities in one currency for the purpose of funding assets in another, report the gross amount; those relating to proprietary trading, market-making or customer facilitation in FX derivatives, exclude the cash flows in their entirety.  All other derivatives may be shown on a net basis if the netted inflows and outflows meet the triple test above.