PET - Plain English Taxonomy

Attribute: CS26036
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 categorises the reported data according to the securitisation prudential treatment types.
The information reported is in relation to a securitisation structure whereby the credit risk, or part of the credit risk, of a pool is transferred to a third party which need not be a special purpose vehicle (SPV). The transfer of credit risk can be undertaken through the use of funded (e.g. credit linked notes) or unfunded (e.g. credit default swaps) credit derivatives or guarantees. Synthetic securitisation has the meaning given in Prudential Standard APS 120 Securitisation.