PET - Plain English Taxonomy

Attribute: CS21791
Concept:
Label: Net adjustments for ineligible unrealised fair value gains (losses)
Concept Guidance:
This is the value, as at the relevant date, of any fair value gains and losses where the values do not meet the requirements for use of fair values specified in the relevant prudential standard. 
Dimensions
Dimension Member Description
(BankingBook)
This dimension categorises an Authorised Deposit-taking Institution's holdings of financial instruments based on the 'book type' ('Banking Book' or 'Trading Book') to which the instrument belongs, as determined in accordance with relevant prudential standards.
The information reported relates to an Authorised Deposit-taking Institution's holdings of financial instruments in the banking book, as agreed with APRA.
(CETier1)
This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards.
The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.