PET - Plain English Taxonomy

Attribute: CS17651
Concept:
Label: Claims (other than equity) on Australian and International corporate counterparties (including insurance and securities companies) and commercial public sector entities
Concept Guidance:
This is the value, as at the relevant date, of claims (other than equity) on Australian and International corporate counterparties (including insurance and securities companies) and commercial public sector entities. 
Form-Specifc Guidance:
APS 112 provides for an ADI to obtain approval in writing from APRA to risk-weight all claims (other than equity) held in the banking book on Australian and international corporate counterparties (including insurance and securities companies) and commercial public sector entities at 100 per cent. If an ADI has obtained approval in writing to use a 100 per cent risk-weight for these claims, it must do so in a consistent manner and not use any external ratings for any of these claims (refer to APS 112). Where this is the case, the ADI must report the total Exposures before CRM and Exposures after CRM under item 7.1.7 Unrated.
Dimensions
Dimension Member Description
(NotPastDue90DOrImpaired)
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to items that have not been classified as past due for more than 90 days, and/or as impaired, in accordance with prudential standards.Credit exposures have been past due for more than 90 days where the following criteria are met:(1) the reporting party judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is sufficient to cover the full outstanding value of the asset; and(2) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days; or(3) the facility is subject to a regular repayment schedule and: (3a) at least 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and (3b) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.
(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.
(LTG2OrSTG2)
This dimension categorises investments of the entity according to the long-term and short-term credit rating grades of the counterparty as determined by various rating agencies.Long-term ratingsRating Grade1: Standard & Poor's AAA, AA+, AA, AA-; Moody's Aaa, Aa1, Aa2, Aa3; Fitch AAA, AA+, AA, AA-Rating Grade2: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; Fitch  A+, A, A-Rating Grade3: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1,  Baa2, Baa3; Fitch BBB+, BBB, BBB-Rating Grade4: Standard & Poor's BB+, BB, BB-; Moody's Ba1, Ba2, Ba3; Fitch BB+, BB, BB-Rating Grade5: Standard & Poor's B+, B, B-; Moody's B1, B2, B3; Fitch B+, B, B-Rating Grade6: Standard & Poor's CCC+, CCC, CCC-, CC, C, D; Moody's Caa1,  Caa2, Caa3, Ca, C; Fitch CCC+, CCC, CCC-, CC, C, DShort-term ratingsRating Grade1: Standard & Poor's A-1; Moody's P-1; Fitch F-1Rating Grade2: Standard & Poor's A-2; Moody's P-2; Fitch F-2Rating Grade3: Standard & Poor's A-3; Moody's P-3; Fitch F-3Rating Grade4: Standard & Poor's Others; Moody's Others; Fitch Others;
This information relates to investments with either a long-term or short-term credit rating grade of 2.
(ThirtyFivePercent)
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 35% in accordance with the relevant prudential standards.