PET - Plain English Taxonomy

Attribute: CS17691
Concept:
Label: Equity exposures not deducted from capital
Concept Guidance:
This is the value, as at the relevant date, of equity exposures.Equity exposures are defined according to the economic substance of the instrument. This includes both direct and indirect ownership interests, whether voting or non-voting, in the assets and income of a commercial enterprise or financial institutions, and holdings of units in unit trusts.Exclude equity securities:- which are deducted from capital for capital adequacy purposes; and - held in the reporting party's trading book, with the exception of those exposures that give rise to counterparty credit risk.Short positions held in the banking book are permitted to offset long positions in the same individual equities provided that these instruments have been explicitly designated as hedges of specific equity holdings and that they have remaining maturities of at least one year. 
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.
(NotRecognisedExchange)
This dimension categorises the reported data according to the channel or medium through which investments are made.
These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.