PET - Plain English Taxonomy

Name: PurchasedReceivablesRiskDimension
Label: Purchased Receivables Risk
TREF ID: DM390
Type: Predefined
Description:
This dimension categorises reported information relating to purchased receivables based on the applicable type of risk the exposure is subject to.
Usage:

Dimension Members
Name Label TREF ID Description
DefaultRisk Default Risk DV4203
The information reported relates to the default risk associated with purchased receivables. Default risk represents the lender's economic loss upon the default of an obligor.
DilutionRisk Dilution Risk DV4143
The information reported relates to the dilution risk associated with purchased receivables. Dilution risk represents the possibility that the total amount of the receivable is reduced through cash or non cash credits to the receivables' obligors.Examples include offsets or allowances arising from returns of goods sold, disputes regarding product quality, possible debts of the obligor to obligors of the purchased receivables and any payment or promotional discounts offered by the obligor.