PET - Plain English Taxonomy

Label:	Liabilities Loans Deposits Amount
TREF ID:	DE14711
Data Type:	xbrli:monetaryItemType
Period Type:	instant
Balance Type:	credit
Business Description & Guidance:	This is the value, as at the relevant date, for liabilities generated from loans taken out and deposits received. This item is to be determined in accordance with accounting standards.

Usage

Form	Labels
ARF_731_1	Label:	Loans and deposits
ARF_731_4	Label: Guidance:	Loans and deposits Include: - trade-related credits; - trustee business; - international note and coin; - repurchase transactions (repos); - financial leases; - promissory notes; - non-negotiable debt securities; - endorsement liabilities arising from bills rediscounted; and - subordinated loans (including subordinated non-negotiable debt securities). Exclude: - loans that have become negotiable de facto. These should be classified under debt securities; and - borrowing and lending of securities and gold without cash collateral.

Form

Labels

ARF_731_1

Label:

Loans and deposits

ARF_731_4

Label:

Guidance:

Loans and deposits
Include:
- trade-related credits;
- trustee business;
- international note and coin;
- repurchase transactions (repos);
- financial leases;
- promissory notes;
- non-negotiable debt securities;
- endorsement liabilities arising from bills rediscounted; and
- subordinated loans (including subordinated non-negotiable debt securities).

Exclude:
- loans that have become negotiable de facto. These should be classified under debt securities; and
- borrowing and lending of securities and gold without cash collateral.