PET - Plain English Taxonomy

Attribute: CS01765
Label: Cash And Liquid Assets
Concept Guidance:
For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference 
Form-Specifc Guidance:
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e.. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
Dimension Member Description
This dimension is used to categorise information reported according to the remaining time in which the interest rates applying to portfolios (e.g. investments, loans, deposits & borrowings) are expected to reprice (i.e. term to next interest rate repricing/change). They do not indicate the residual term of the original maturity of the instrument itself, however the two may coincide (e.g. fixed rate items such as banks bills, term deposits, money market loans).
The reported information relates to items that have a remaining term to maturity of greater than 2 years, but less than or equal to 3 years.