PET - Plain English Taxonomy

Attribute: CS01888
Concept:
Label: Cash items in the course of collection
Concept Guidance:
This is the value, as at the relevant date, of cash items that are payable immediately upon presentation and are in the process of collection. This item includes  the amount of cheques, draft and other items drawn on other ADIs or overseas banks, and overnight settlement balances relating to Clearing House and Austraclear transactions.This item excludes import and export trade bills held by the reporting party that are in the process of collection.Authorised Deposit-taking Institutions (ADIs) have an authority under subsection 9(3) of the Banking Act 1959 to carry on banking business in Australia. ADIs include: (a) Australian-owned banks; (b) foreign subsidiary banks; (c) branches of foreign banks; (d) credit unions, credit societies and credit co-operatives; (e) building societies; (f) Specialist Credit Card Institutions (SCCIs); (g) providers of purchased payment facilities; and (h) other ADIs. Note: ADIs do not include merchant banks in Australia. An Overseas Bank represents a financial institution in another country (i.e. not Australia) that:(a) has the power to accept deposits in the regular course of business; (b) is supervised by the supervisor of banks or by state-based regulatory agencies; and (c) is subject to the same prudential requirements as banks (including capital adequacy). 
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.
(TwentyPercent)
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 20% in accordance with the relevant prudential standards.