PET - Plain English Taxonomy

Attribute: CS17715
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, and where the counterparty is not classified as a controlled entity, or subsidiary, of the reporting party.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as 'an entity that is controlled by a parent entity'.
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is an insurer, holding companies of an insurer, or a financial institution. This excludes those financial institutions where the reporting party holds greater than or equal to 20 per cent and less than or equal to 50 per cent of the voting shares and are classified as any of the following:- Authorised Deposit-taking Institutions (ADI), being institutions that have an in force authority under subsection 9(3) of the Banking Act 1959;- Equivalent overseas deposit-taking institutions; or- Authorised Non-Operating Holding Companies (NOHC) of an ADI or equivalent overseas entity.