PET - Plain English Taxonomy

Attribute: CS24336
Concept:
Label: Holdings of own Capital instruments and any unused trading limit agreed with APRA
Concept Guidance:
This is the value, as at the relevant date, of the reporting entity's holdings of its own capital instruments, unless exempted by APRA. Include:- any unused trading limit on these instruments where agreed with APRA- instruments that the entity is obliged to purchase.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. 
Form-Specifc Guidance:
For the purposes of Prudential Standard APS 111, an ADI or member of a group headed by an ADI may, as a result of membership of a dealer panel, trading or other activities agreed with APRA, undertake limited purchases of its own Tier 1 and Tier 2 capital instruments, or capital instruments issued by other members of the group (refer to APS 110). Such purchases are subject to a limit agreed with APRA, and the amount equal to the limit (or alternatively any actual holdings plus unused limit) must be deducted from Tier 1, Upper or Lower Tier 2 capital as appropriate, both at Level 1 and Level 2. This requirement does not apply to holdings of capital instruments by members of a group on behalf of third parties. 
Dimensions
Dimension Member Description
(ATier1)
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 Additional Tier 1 as defined in relevant prudential standards.