PET - Plain English Taxonomy

Attribute: CS26083
Label: Cash collateral treated as a securitisation exposure
Concept Guidance:
The total value of any cash collateral that is lodged by the reporting entity in the name of the special purpose vehicle (SPV) in the form of cash and must, therefore, be treated as a securitisation exposure. 
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 relation to securities held, based on the reporting entity's relationship to the issuing counterparty.
Report only where the counterparty is a securitisation and was not originated by the reporting entity (i.e. where the reporting entity is not the originating party). 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.