PET - Plain English Taxonomy

Name: BookTypeFinancialInstitutionsDimension
Label: Book Type Financial Institutions Dimension
TREF ID: DM917
Type: Predefined
Description:
This dimension categorises a financial institution's holdings of financial instruments based on the 'book type' ('banking book' or 'trading book') to which the instrument belongs.
Usage:

Dimension Members
Name Label TREF ID Description
BankingBook Banking Book DV8467
The information reported relates to positions in financial instruments in the banking book. These are financial instruments that are not held with trading intent (or to hedge other elements of the trading book). For authorised deposit-taking institutions this will reflect holdings of financial instruments in the banking book, as agreed with APRA.
TradingBook Trading Book DV8468
The information reported relates to positions in financial instruments that are held either with trading intent or to hedge other elements of the trading book. Positions held with trading intent are those which: a) are held for short-term resale; or b) are taken on with the intention of benefiting in the short-term from actual and/or expected differences between their buying and selling prices, or from other price or interest rate variations; or c) arise from broking and market-making. For authorised deposit-taking institutions this will include positions in financial instruments agreed with APRA to be a part of the trading book.