PET - Plain English Taxonomy

Name: ReportConsolidationBasisDimension
Label: Report Consolidation Basis Dimension
TREF ID: DM333
Type: Predefined
Description:
This dimension categorises the reported data according to the entity's method of consolidation.
Usage:

Dimension Members
Name Label TREF ID Description
AccountingSPV Accounting SPV DV3922
The reported data comprises information in relation to entities consolidated in accordance with accounting standards, except for the exclusion of Special Purpose Vehicles (SPV) holding securitised assets where those assets have satisfied the clean sale requirements (refer to the Securitisation deconsolidation principles) in accordance with relevant prudential standards.
BranchGI Branch GI DV5460
The reported data comprises information in relation to the branch operations of a foreign General Insurance (GI) entity. This information is reported by the branch on an unconsolidated, stand-alone basis.
ConsolidatedFinancialADI Consolidated Financial ADI DV5459
The reported data represents consolidated data relating to the total claims of the global consolidated group's  banking offices (domestic and foreign) on entities located in foreign countries. Claims between offices of the same entity group are netted out. The reporting entity is the accounting consolidated entity  consisting of the licensed ADI and global subsidiaries whose business is financial and whose prime function is to grant credit, or whose assets are largely similar in nature to the reporting entity. This includes subsidiaries involved in banking, hire-purchase, factoring, bank-funded "warehousing", leasing, bond trading and those which trade in or underwrite securities. Entities involved in the following business activities should be excluded from the consolidated group:(a) insurance (including friendly societies and health funds); (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management; (c) non-financial (commercial) operations; and (d) securitisation special purpose vehicles to which assets have been transferred in accordance with the requirements of Prudential Standard APS 120 Securitisation.
ConsolidatedFinancialRFC Consolidated Financial RFC DV5458
The reported data represents consolidated data relating to the total claims of the global consolidated group's  banking offices (domestic and foreign) on entities located in foreign countries. Claims between offices of the same entity group are netted out. The reporting entity is the accounting consolidated entity  consisting of the registrable corporation (under the Financial Sector (Collection of Data) Act 2001) and global subsidiaries whose business is financial and whose prime function is to grant credit, or whose assets are largely similar in nature to the reporting entity. This includes subsidiaries involved in banking, hire-purchase, factoring, bank-funded "warehousing", leasing, bond trading and those which trade in or underwrite securities. Insurance broking and similar companies should be excluded.
DomesticBooks Domestic Books DV8341
For an authorised deposit-taking institution (ADI): Means an unconsolidated report of positions, transactions and other information recorded on the Australian books of the body corporate authorised by APRA to carry on banking business as per the Banking Act 1959. Includes transactions and positions with both residents and non-residents that are recorded on the Australian books of these entities.Do not consolidate positions, transactions and other information recorded on the books of Extended Licensed Entities (ELEs), of any other entity not consolidated at Level 1 (for example, related parties such as subsidiaries, special purpose vehicles (SPVs) or parent entities) and of overseas-based entities (e.g. overseas-based branches and offshore banking units (within the meaning of section 128AE of the Income Tax Assessment Act 1936)).For a registered financial corporation (RFC): Means an unconsolidated report of positions, transactions and other information recorded on the Australian books of the registered entity as per the Financial Sector (Collection of Data) Act 2001. Includes transactions and positions with both residents and non-residents that are recorded on the Australian books of these entities.In general, do not consolidate positions, transactions and other information recorded on the books of related parties (such as subsidiaries, SPVs or parent entities) and of overseas-based entities (e.g. overseas-based branches and offshore banking units (within the meaning of section 128AE of the Income Tax Assessment Act 1936)).However, where an RFC elects to report on behalf of a group of RFCs, these entities are to be consolidated for reporting purposes.
InterRegionElimination Inter-Region Elimination DV4672
The reported data comprises information in relation inter-region transactions which are eliminated on consolidation.
InternationalElimination International Elimination DV4671
The reported data comprises information in relation to adjustments that prevent the double counting of transactions on consolidation.
Level1 Level 1 DV7537
The information reported is in relation to the entity approved and licensed by the Australian Prudential Regulation Authority (APRA).
Level1ADI Level 1 ADI DV4038
The reported data comprises information in relation only to the entity approved and licensed by APRA.  This is usually a single legal entity but may consolidate specific related entities approved by APRA in writing. This consolidation excludes Special Purpose Vehicles (SPV) holding securitised assets where those assets have satisfied the clean sale requirements (refer to the Securitisation deconsolidation principles) in accordance with relevant prudential standards.
Level1ADISPVNoCapitalRelief Level 1 ADISPV No Capital Relief DV8224
The reported data comprises information in relation to the entity approved and licensed as an authorised deposit-taking institution (ADI) by the Australian Prudential Regulation Authority (APRA). This is usually a single legal entity but may consolidate specific related entities approved by APRA in writing. If an ADI is the originating ADI in a securitisation the ADI should report any special purpose vehicle (SPV) that does not qualify for capital relief under Prudential Standard APS 120 Securitisation (APS 120).
Level1AuthorisedDepositTakingInstitutionPlusSpecialPurposeVehicles Level 1 Authorised Deposit Taking Institution Plus Special Purpose Vehicles DV7412
The reported data comprises information in relation to the entity approved and licensed by the Australian Prudential Regulation Authority (APRA) plus securitisation special purpose vehicles (SPV). This is usually a single legal entity but may consolidate specific related entities approved by APRA in writing. This consolidation includes the assets and liabilities of securitisation SPVs where the authorised deposit-taking institution is the originator of the securitised assets in a securitisation.
Level1GI Level 1 GI DV4541
The reported data comprises information in relation only to the entity approved and licensed as a general insurer by APRA.
Level2 Level 2 DV7536
The information reported is in relation to the level 2 consolidated group as defined in the relevant Prudential Standards.
Level2ADI Level 2 ADI DV3980
The reported data comprises information in relation to the Level 2 consolidated group of the entity approved and licensed as a deposit taking institution (ADI) by APRA.                                                                                                                                                (i) If the ADI is not a subsidiary of an authorised Non Operating Holding Company (NOHC) this comprises the consolidation of the ADI and all its subsidiary entities other than non-consolidated subsidiaries (see below); or                                                                                                                                          (ii) if the ADI is a subsidiary of an authorised NOHC, the consolidation of the immediate parent NOHC of the ADI and all the immediate parent NOHC's subsidiary entities (including any ADIs and their subsidiary entities) other than non-consolidated subsidiaries (see below) unless APRA otherwise determines, in writing, a different Level 2 composition for a group of companies of which the ADI is a member;                                                                                                                                                   Consolidation at Level 2 must cover the global operations of an ADI and its subsidiary entities, as well as any other controlled banking entities, securities entities and other financial entities,  including all banking and other financial activities other than non-consolidated subsidiaries (see below), both regulated and unregulated, conducted within the banking group.                                                                                                              Non-Consolidated entities are those entities involved in the following business activities:                           (a) insurance (including friendly societies and health funds);                           (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management;                           (c) non-financial (commercial) operations; and                           (d) securitisation special purpose vehicles to which assets have been transferred in accordance with the requirements of the relevant Prudential Standards.
Level2ADISPVNoCapitalRelief Level 2 ADISPV No Capital Relief DV8225
The reported data comprises information in relation to the Level 2 consolidated group of the entity approved and licensed as an authorised deposit-taking institution (ADI) by the Australian Prudential Regulation Authority (APRA). If an ADI or a member of its ADI group is the originating ADI in a securitisation the ADI should report any special purpose vehicle (SPV) that does not qualify for capital relief under Prudential Standard APS 120 Securitisation (APS 120).(i) If the ADI is not a subsidiary of an authorised Non Operating Holding Company (NOHC) this comprises the consolidation of the ADI and all its subsidiary entities other than non-consolidated subsidiaries; or(ii) if the ADI is a subsidiary of an authorised NOHC, the consolidation of the immediate parent NOHC of the ADI and all the immediate parent NOHC's subsidiary entities (including any ADIs and their subsidiary entities) other than non-consolidated subsidiaries unless APRA otherwise determines, in writing, a different Level 2 composition for a group of companies of which the ADI is a member. Consolidation at Level 2 must cover the global operations of an ADI and its subsidiary entities, as well as any other controlled banking entities, securities entities and other financial entities, including all banking and other financial activities other than non-consolidated subsidiaries, both regulated and unregulated, conducted within the banking group. Non-Consolidated entities are those entities involved in the following business activities: (a) insurance (including friendly societies and health funds); (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management; and (c) non-financial (commercial) operations.
Level2AuthorisedDepositTakingInstitutionPlusSpecialPurposeVehicles Level 2 Authorised Deposit Taking Institution Plus Special Purpose Vehicles DV7413
The reported data comprises information in relation to the Level 2 consolidated group of the entity approved and licensed as a deposit taking institution (ADI) by the Australian Prudential Regulation Authority (APRA) plus any corresponding assets and liabilities of securitisation special purpose vehicles where the ADI is the originator of a securitisation. (i) If the ADI is not a subsidiary of an authorised Non Operating Holding Company (NOHC) this comprises the consolidation of the ADI and all its subsidiary entities other than non-consolidated subsidiaries (see below); or (ii) if the ADI is a subsidiary of an authorised NOHC, the consolidation of the immediate parent NOHC of the ADI and all the immediate parent NOHC's subsidiary entities (including any ADIs and their subsidiary entities) other than non-consolidated subsidiaries (see below) unless APRA otherwise determines, in writing, a different Level 2 composition for a group of companies of which the ADI is a member; Consolidation at Level 2 must cover the global operations of an ADI and its subsidiary entities, as well as any other controlled banking entities, securities entities and other financial entities, including all banking and other financial activities other than non-consolidated subsidiaries (see below), both regulated and unregulated, conducted within the banking group. Non-Consolidated entities are those entities involved in the following business activities: (a) insurance (including friendly societies and health funds); (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management; and (c) non-financial (commercial) operations.
Level2GI Level 2 GI DV4540
The reported data comprises information in relation to the Level 2 insurance group as defined in the relevant Prudential Standards.
Level2GIAust Level 2 GI Aust DV4987
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in Australia.
Level2GIInt Level 2 GI Int DV4988
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are not incorporated in Australia.
Level2GIIntAP Level 2 GI Asia Pacific DV5116
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the Asia Pacific region. The Asia Pacific region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntAmericas Level 2 GI Americas DV5117
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the Americas region. The Americas region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntNZ Level 2 GI NZ DV5113
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the New Zealand region.The New Zealand region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntOther Level 2 GI Other DV5119
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in regions that have not been classified as: New Zealand; South East Asia; Asia Pacific; USA; Americas; or UK and Europe; defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntSEA Level 2 GI South East Asia DV5115
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the South East Asia region. The South East Asia region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntUKEu Level 2 GI UK and Europe DV5118
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the UK and Europe region. The UK and Europe region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
Level2GIIntUSA Level 2 GI USA DV5114
The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the USA region.The USA region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party.
LicensedADI Licensed ADI DV3921
Licensed ADI (authorised deposit-taking institution) refers to the ultimate Australian parent entity, typically referred to as 'Bank', 'Company' or 'Parent Entity' in the ADI's financial statements.
LicensedADIAust Licensed ADI Aust DV4989
The reported data comprises information in relation to the entity approved and licensed as a deposit taking institution (ADI) by APRA. This information is reported on an unconsolidated, stand-alone basis which includes transactions of Australian based offshore banking units, but excludes all offshore branches, offices and overseas-based offshore banking units of the ADI and all separate legal entities.This also comprises information in relation to Australian branches of overseas parent ADI-equivalent institutions.
LicensedADIOffshore Licensed ADI Offshore DV4403
The reported data comprises information in relation to the offshore operations of an entity approved and licensed as a deposit taking institution (ADI) by APRA. This information is reported on an unconsolidated, stand-alone basis which includes transactions of overseas-based offshore banking units, offshore branches and offices, and excludes Australian-based offshore banking units of the ADI and all separate legal entities. This also comprises information in relation to overseas parent ADI-equivalent institutions of reporting Australian branches.
LicensedLifeInsurer Licensed Life Insurer DV7472
The information reported is in relation to the entity approved and licensed as a life insurer by the Australian Prudential Regulation Authority.
RFCAust RFC Aust DV4395
The reported data comprises information in relation to the Australian activities of the entity and its related parties. For corporations registered under the Financial Sector (Collection of Data) Act 2001, report consolidated figures for all related corporations within the same Registered Financial Corporation (RFC) category. For other corporations, report consolidated figures for all related corporations within the same ANZSIC industry.
RFCCategoryAust RFC Domestic Aust DV4986
The reported data comprises information in relation to Registered Financial Corporations (RFCs) of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis. The Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:      - this applies on a consolidated basis for all legal entities in your Australian enterprise group that are applicable;      - do not consolidate Australian and offshore controlled entities or associated entities that are not applicable;      - exclude offshore branches of the Australian registered entity from this reporting unit; and     - report your Australian consolidated entity's operations/transactions that are booked inside Australia.Arrangements may be negotiated with APRA for less consolidated reporting.