PET - Plain English Taxonomy

Attribute: CS26043
Label: Holdings of securities
Concept Guidance:
This is the value of securities held for securitisation programs in accordance with the requirements under 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 information reported in accordance to the debt claim hierarchy which effects the order in which creditors are paid out.
The information reported relates to the debt claim classification of senior which is the highest level and therefore means it is paid out first, ahead of all other creditors.
This dimension categorises the reported data according to materiality limits.
The information reported is in relation to special purpose vehicles (SPVs) where the originator holds more than 20 percent of the value of senior securities outstanding.
This is the legal name of the entity.
This dimension categorises information reported in relation to securities held, based on the reporting entity's relationship to the issuing counterparty.
Report only where the issuing counterparty is a securitisation and was originated by the reporting entity (i.e. where the reporting entity is known as the originating entity). The reporting entity is determined to be the originating entity with respect to a particular securitisation, where the reporting entity: (i) directly or indirectly originates underlying exposures in the pool; (ii) is the managing entity of the securitisation; or (iii) provides a facility (other than derivatives) or credit enhancement to an Asset Backed Commercial Paper (ABCP) securitisation.