PET - Plain English Taxonomy

Attribute: CS02029
Label: Equity exposures and other capital support
Concept Guidance:
This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support held by the reporting entity. For the purposes of this item, exclude equity exposures where:(a) the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or(b) the equity exposure is held under a legal agreement on behalf of:* at Level 1 - an external third party, even if held in the name of the reporting entity; or* at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group).This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. 
Dimension Member Description
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.
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where a relationship exists between the reporting party and the counterparty that is deemed a subsidiary relationship. This only applies where the subsidiary would not be consolidated as part of the Level 2 group in accordance with relevant prudential standards.For the purposes of this item, do not include all amounts with subsidiary holding companies where they act as a holding company for pass-through of equity exposures and other capital investments in subsidiary ADIs or equivalent overseas deposit-taking institutions. Include amounts in these subsidiary holding companies net of the value of the holding company's investment in any consolidated subsidiary ADI or equivalent overseas deposit-taking institution.