PET - Plain English Taxonomy

Name:	SecuritisationTreatmentDimension
Label:	Securitisation Treatment Dimension
TREF ID:	DM910
Type:	Predefined
Description:	This dimension categorises the reported data according to the accounting treatment of securitisations.
Usage:	ARF_720_0A, ARF_720_0B, ARF_720_1A, ARF_720_1B, ARF_742_0A, ARF_742_0B, ARF_743_0

Dimension Members

Name	Label	TREF ID	Description
OffBalanceSheetSecuritised	Off Balance Sheet Securitised	DV8453	Information reported relates to the exposure arising from assets that have been removed from the institution's balance sheet because they were moved to a special purpose vehicle (SPV) for the purposes of a securitisation, and have been derecognised from the balance sheet under Australian Accounting Standards.
OnBalanceSheetSecuritised	On Balance Sheet Securitised	DV8452	Information reported relates to the exposure arising from assets that have been transferred to a special purpose vehicle (SPV) for the purposes of securitisation, but which have not been derecognised from the balance sheet under Australian Accounting Standards.

Name

Label

TREF ID

Description

OffBalanceSheetSecuritised

Off Balance Sheet Securitised

DV8453

Information reported relates to the exposure arising from assets that have been removed from the institution's balance sheet because they were moved to a special purpose vehicle (SPV) for the purposes of a securitisation, and have been derecognised from the balance sheet under Australian Accounting Standards.

OnBalanceSheetSecuritised

On Balance Sheet Securitised

DV8452

Information reported relates to the exposure arising from assets that have been transferred to a special purpose vehicle (SPV) for the purposes of securitisation, but which have not been derecognised from the balance sheet under Australian Accounting Standards.