PET - Plain English Taxonomy

Attribute: CS26022
Label: Value of securitised assets in pool
Concept Guidance:
This is the outstanding value (plus accrued interest) all of the securitised assets in a pool that have been transferred into a securitisation vehicle in accordance with Prudential Standard APS 120 Securitisation. 
Form-Specifc Guidance:
Do not report any self-securitisation structures or other securitisation arrangements with overseas central banks.
Dimension Member Description
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to credit exposures where the following criteria are met:(1) the reporting party judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is sufficient to cover the full outstanding value of the asset; and(2) (a) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days; or (b) the facility is subject to a regular repayment schedule and: (i) at least 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and (ii) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.
The reported data is categorised according to the types of securitised assets.
Information in relation to agreements for all other assets which do not fall into the other reported categories, for example leases and receivables.