PET - Plain English Taxonomy

Attribute: CS17081
Label: Lending of Securities or Posting of Securities as Collateral
Concept Guidance:
This is the value, as at the relevant date, of any potential credit exposures arising from the lending of securities or the posting of securities as collateral. This includes, but is not limited to, repurchase/reverse repurchase agreements and securities lending/borrowing transactions. 
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 notional principal amount. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.This does not represent the fair value.
This dimension categorises information reported in relation to the capital adequacy approach adopted, as determined in accordance with relevant prudential standards.
The information reported is for capital adequacy purposes and has been determined under the standardised approach to calculating capital adequacy, in accordance with relevant prudential standards.