PET - Plain English Taxonomy

Attribute: CS01882
Concept:
Label: Gold bullion held in own vault or on an allocated basis, to the extent backed by gold bullion liabilities
Concept Guidance:
This is the value, as at the relevant date, of gold bullion held in the reporting party's own vault or on an allocated basis by another party to the extent that it is backed by gold bullion liabilities.This item includes all claims collateralised by gold to the extent that the underlying claim being collateralised is denominated in gold. This item excludes gold held in safe custody for other institutions, and gold held on an unallocated basis by another party, although backed by gold bullion liabilities.Gold bullion liabilities include, gold borrowings, gold futures and forward sales of gold. 
Form-Specifc Guidance:
Include:
(a) gold bullion held in the ADI's own vaults or on an allocated basis by another party to the extent that it is backed by gold bullion liabilities (gold bullion liabilities include gold borrowings, gold futures and forward sales of gold); and
(b) all claims collateralised by gold to the extent that the underlying claim being collateralised is denominated in gold.
Exclude:
(a) gold held in safe custody for other institutions; and
(b) gold held on an unallocated basis by another party, although backed by gold bullion liabilities, as this is weighted as
Dimensions
Dimension Member Description
(CurrentBookValue)
This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the current book value as determined in accordance with relevant prudential standards.The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation.
(ZeroPercent)
This dimension is used to categorise on-balance sheet assets and off-balance sheet business (both market-related and non-market-related transactions) according to certain risk categories to broadly reflect their credit risk profiles. These weightings are determined in accordance with relevant prudential standards.
Information in relation to exposures with a credit risk weighting of 0% in accordance with the relevant prudential standards.