PET - Plain English Taxonomy

Name: SecuritisationPrudentialTreatmentTypesDimension
Label: Securitisation Prudential Treatment Types Dimension
TREF ID: DM883
Type: Predefined
Description:
This dimension categorises the reported data according to the securitisation prudential treatment types.
Usage:

Dimension Members
Name Label TREF ID Description
MeetsOperationalRequirementRegulatoryCapitalRelief Meets Operational Requirement Regulatory Capital Relief DV8190
The information reported is in relation to a securitisation structure that meets the operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation and is, therefore, excluded from the calculation of regulatory capital under Prudential Standards.
MeetsOperationalRequirementsFundingOnly Meets Operational Requirements Funding Only DV8191
The information reported is in relation to a securitisation structure that has been established for, and meets the operational requirements for the purpose of obtaining funding-only. It includes all asset-backed commercial paper programs and securitisation of revolving credit facilities, as per Prudential Standard APS 120 Securitisation.
OtherSecuritisation Other Securitisation DV8193
The information reported is in relation to other securitisation arrangements where APRA has instructed an entity to report.
SyntheticSecuritisation Synthetic Securitisation DV8192
The information reported is in relation to a securitisation structure whereby the credit risk, or part of the credit risk, of a pool is transferred to a third party which need not be a special purpose vehicle (SPV). The transfer of credit risk can be undertaken through the use of funded (e.g. credit linked notes) or unfunded (e.g. credit default swaps) credit derivatives or guarantees. Synthetic securitisation has the meaning given in Prudential Standard APS 120 Securitisation.