PET - Plain English Taxonomy

Attribute: CS17685
Label: Investments in premises, plant and equipment and all other fixed assets
Concept Guidance:
This is the value, as at the relevant date, of investments in fixed or operational assets. The measurement and classification basis used is to be in accordance with relevant accounting standards. For the purpose of this item include property held for both operational and investment purposes. 
Dimension Member Description
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 after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation.
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 100% in accordance with the relevant prudential standards.