PET - Plain English Taxonomy

Attribute: CS02360
Concept:
Label: Equity Derivative Contracts - Other
Concept Guidance:
This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of other equity contracts held, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards.This balancing item represents the value of total equity derivative contracts less those contracts which are defined as any of the following:- Forwards;- Swaps;- Bought option positions; or- Written (Sold) option positions;An equity contract is any contract that at least partly transfers the equity risk of an underlying equity security from one party to another.Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve:- Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or- Future exchange of real assets for financial items where the contract may be tradeable and has a market value.The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options).Report this item regardless of whether favourable or unfavourable to the reporting entity 
Form-Specifc Guidance:
While not intended as an exhaustive list, Equity derivative contracts may include the following:
- swaps;
- forwards;
- futures;
- purchased options/warrants; and
- similar derivative contracts based on individual equities or equity indices.

Netting should not be applied when reporting amounts within the Statement of Derivative Activity.
Dimensions
Dimension Member Description
(TradingBook)
This dimension categorises an Authorised Deposit-taking Institution's holdings of financial instruments based on the 'book type' ('Banking Book' or 'Trading Book') to which the instrument belongs, as determined in accordance with relevant prudential standards.
The information reported relates to an Authorised Deposit-taking Institution's holdings of financial instruments in the trading book, as agreed with APRA.
(FairValue)
This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.
(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.