PET - Plain English Taxonomy

Name: BalanceTypeDimension
Label: Balance Type Dimension
TREF ID: DM355
Type: Predefined
Description:
This dimension identifies the measurement scenario under which the reported value was calculated.
Usage:

Dimension Members
Name Label TREF ID Description
ActualGrossExposure Actual or Gross Exposure DV5173
The value reported represents, where applicable, the current book value of on balance sheet items and the credit equivalent amounts of balance sheet items.     The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation.     The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure.     In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor.          In relation to a market-related off-balance sheet transaction, the CEA is determined using the current exposure method, calculated as the notional principal amount multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction.
AmortisedCost Amortised Cost DV4589
The value reported is the amortised cost of a financial asset or financial liability as defined in the accounting standards.
ApprovedValue Approved Value DV7416
The value reported represents the approved value using the facility, as determined in accordance with the relevant prudential standards.
AssetEquivalentAmount Asset Equivalent Amount DV5151
The value reported is the asset equivalent amount, being the sum of the positive mark-to-market value of the derivative position plus a potential exposure add-on.  It is calculated based on the prescribed method set out in the  relevant prudential standard.
AverageAmount Average Amount DV7418
The value reported is the average amount calculated in accordance with the relevant prudential standard.
CapitalCharge Capital Charge DV5172
The value reported represents the capital charge, as determined in accordance with relevant prudential standards.
CentralEstimate Central Estimate DV5487
The value reported is the central estimate. The central estimate will be measured as the present value of the future expected payments, i.e. discounted for future investment income, determined in accordance with relevant accounting standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin.
CreditEquivalentAmount Credit Equivalent Amount DV4528
The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards.The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure.In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor.In relation to a market-related off-balance sheet transaction, the CEA is determined using the current exposure method, calculated as the notional principal amount multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction.
CreditEquivalentAmountCRMAdjusted Credit Equivalent Amount CRM Adjusted DV5176
The value reported is the credit equivalent amount, after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure.In relation to a non-market-related off-balance sheet transaction, the CEA adjusted for CRM is calculated by multiplying the notional principal amount of a particular transaction, after adjusting for CRM, by the relevant credit conversion factor.In relation to a market-related off-balance sheet transaction, the CEA adjusted for CRM is determined using the current exposure method, calculated as the notional principal amount, after adjusting for CRM, multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction.
CurrentBookValue Current Book Value DV4531
The value reported is the current book value as determined in accordance with relevant prudential standards.The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation.
CurrentBookValueCRMAdjusted Current Book Value Credit Risk Mitigation Adjusted DV4529
The value reported is the current book value after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation.
CurrentExposure Current Exposure DV5225
The value reported is the current exposure, as determined in accordance with relevant prudential standards.The current exposure represents the sum of the positive mark-to-market values, or replacement costs, of each market-related off-balance sheet contract.
DerivativeAccountingOffsetAmount Derivative Accounting Offset Amount DV7130
This value represents derivatives that qualify to be offset against the gross fair value of derivatives, in accordance with the eligibility criteria set out in the relevant accounting standards.
DerivativeBankruptcyDefaultOffsetAmount Derivative Bankruptcy Default Offset Amount DV7131
The value represents derivatives that are available to be offset under the bankruptcy or insolvency laws of Australia. The bankruptcy or insolvency laws govern the insolvency of counterparties in accordance with the relevant accounting standards.
DrawnAmount Drawn Amount DV8179
The information reported is in relation to the drawn amount which represents the principal amount (and any accrued interest) of the facility that has been drawn by the securitisation program or investors, and is currently outstanding.
ExpectedCashFlows Expected Cash Flows DV7420
The information reported is in relation to the total expected cash flows in the liquidity coverage ratio (LCR) stress scenario for the appropriate stress period. No double counting - data must only be entered in one section. This is in accordance with the relevant prudential standards.
ExposureAmountCRMAdjusted Exposure Amount Credit Risk Mitigation Adjusted DV5175
The value reported is the exposure amount, after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.The exposure amount represents the value of an exposure, net of specific provisions.
ExposuresAtDefault Exposures At Default DV4591
The value reported is the exposure at default (EAD), as determined in accordance with relevant prudential standards.EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor.
ExposuresAtDefaultCRMAdjusted Exposures At Default Credit Risk Mitigation Adjusted DV4590
The value reported is the exposure at default (EAD) after taking into account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor.
FairValue Fair Value DV4593
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.
FairValueAbsolute Fair Value Absolute DV6075
The value reported is the aggregate absolute 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.
GrossMarketValue Gross Market Value DV5360
The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.
GrossNegativeMarketValue Gross Negative Market Value DV7960
The information reported is in relation to the aggregate amount of all exposures with a negative market value.
GrossPositiveMarketValue Gross Positive Market Value DV7961
The information reported is in relation to the aggregate amount of all exposures with a positive market value.
IRC Investment Risk Charge DV4539
The value reported is the investment risk capital charge after any allowable rebates or adjustments, as determined in accordance with relevant prudential standards.
IRCUnadjusted Investment Risk Charge Unadjusted DV5153
The value reported is the investment risk capital charge prior to any allowable rebates or adjustments, as determined in accordance with relevant prudential standards.Investment risk capital charge represents the value of an exposure multiplied by the investment capital factor.
LossGivenDefault Loss Given Default DV5361
The value reported is the Loss Given Default (LGD), as determined in accordance with relevant Prudential Standards.Loss given default (LGD) represents an entities economic loss upon the default of an obligor.
MarkToMarketLessReserveBankOfAustraliaMargin Mark To Market Less Reserve Bank Of Australia Margin DV7419
The value reported is the market value of a position, calculated the mark-to-market value, using readily-available, independently sourced closed-out prices, appropriately in accordance with the relevant accounting standards.The relevant revaluation must then be reduced by the applicable Reserve Bank of Australia margin in accordance with the prudential standards.
MarkToMarketOrMarkToModel Mark-to-Market Or Mark-to-Model DV4620
The value reported is the market value of a position, calculated as either:     - the mark-to-market value, using readily-available, independently sourced closed-out prices, appropriately in accordance with relevant accounting standards; or, where marking-to-market is not possible     - the mark-to-model value, as determined in accordance with relevant prudential standards.
NMV Net Market Value DV4594
The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market after deducting costs expected to be incurred in realising the proceeds of such a disposal.
NetOpenPositions Net Open Positions DV4379
The value reported is the net open position of exposures, as determined in accordance with relevant prudential standards.
NominalResidualValue Nominal Residual Value DV5174
The value reported is the nominal residual value. This represents the expected or approximated amount that an entity can obtain when disposing of an asset at the conclusion of a lease.
NotionalAmount Notional Amount DV8178
The information reported is in relation to the notional amount and represents the total contractually committed amount or limit of any facility.
NotionalOrCommittedCRMAdjusted Notional or Committed Amount After Credit Risk Mitigation Adjustments DV5177
The value reported is the notional principal amount or, where the information relates to undrawn commitments, the undrawn amount of that commitment, after taking into account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.The notional principal amount does not represent the fair value of an item..
NotionalPrincipalAmount Notional Principal Amount DV4615
The value reported is the notional principal amount. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction.This does not represent the fair value.
PositiveCurrentExposure Positive Current Exposure DV4494
The value reported is the positive current exposure, as determined in accordance with relevant prudential standards.
PositiveCurrentExposureCRMAdjusted Positive Current Exposure after Credit Risk Mitigation Adjustments DV4495
The value reported is the positive current exposure after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards.
PotentialFutureExposure Potential Future Exposure DV5226
The value reported is the potential future exposure, as determined in accordance with relevant prudential standards.The potential future exposure represents an 'add-on' component to the current exposure amount and is used under the current exposure method to calculate the credit equivalent amount of market-related off-balance sheet credit exposures. It is calculated as the notional principal amount of a market-related off-balance sheet contract multiplied by the relevant credit conversion factor.
PresentValueRiskFreeDiscountRate Present Value Risk Free Discount Rate DV6074
The value reported represents the present value using the risk-free discount rate, as determined in accordance with relevant prudential standards.
PrincipalAmount Principal Amount DV4532
The value reported is the principal amount, or notional principal amount. The principal amount represents the outstanding face value, or gross amount, of an on-balance sheet asset or liability.The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction (e.g. the committed amount, or limit of a loan facility).This does not represent the fair value.
PrincipalAmountAbsolute Principal Amount Absolute DV6073
The value reported is the absolute principal (notional principal) amount. That is, the amount must be reported as a positive value even for short positions. The principal (notional) represents the outstanding face value, or gross amount, of an on (or off) balance sheet asset or liability.
ProbableMaximumLoss Probable Maximum Loss DV5359
The value reported is the Probable Maximum Loss (PML), as determined in accordance with relevant Prudential Standards.Probable Maximum Loss (PML) is the largest gross loss to which an insurer will be exposed (within the realms of possibility) due to a concentration of risk exposures, without any allowance for potential reinsurance assets.
ProbableMaximumLossAdjusted Probable Maximum Loss Adjusted DV5358
The value reported is the Probable Maximum Loss (PML) after adjustments, as determined in accordance with relevant Prudential Standards.Probable Maximum Loss (PML) is the largest gross loss to which an insurer will be exposed (within the realms of possibility) due to a concentration of risk exposures, without any allowance for potential reinsurance assets.PML Adjustments reflect a decrease in the sum insured as a result of the expiration of existing policies.
RWA 'Risk-Weighted Asset' Amount DV4530
The value reported is the risk-weighted asset amount, as determined in accordance with relevant prudential standards.
RiskMargin Risk Margin DV5488
The value reported is the risk margin. The risk margin is the component of the value of liabilities that relates to the inherent uncertainty that outcomes will differ from the central estimate.The risk margin relates to the central estimate measured as the present value of the future expected payments net of any recoveries i.e. discounted for future investment income. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and the risk margin, when added to the central estimate, is intended to increase the likelihood that the liabilities will be sufficient to the level required in relevant accounting standards.
UnusedLimit Unused Limit DV4592
The value reported is the maximum amount that could be drawn down under the facility at the time of reporting. It is typically the total facility credit limit approved by the lender less the current balance.
WeightedAmount Weighted Amount DV7417
The value reported is the weighted amount of expected cash flows by the relevant liquidity weight rate, as determined in accordance with relevant prudential standards.