PET - Plain English Taxonomy

Attribute: CS23426
Label: Class V - Unsettled and failed transactions - Non-delivery-versus-payment transactions - 0 to 4 days - Exposures before CRM
Concept Guidance:
This is the value, as at the relevant date, of non-delivery-versus-payment (non-DvP) transactions that remain unsettled after their due delivery dates.Delivery-versus-payment transactions are those transactions of securities using a settlement mechanism which links the securities transfer and the funds transfer in such a way as to ensure that delivery occurs if, and only if, the corresponding payment occurs. 
Dimension Member Description
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to unsettled transactions which have been overdue for less than 5 business days.
This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the positive current exposure 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.