PET - Plain English Taxonomy

Name: CategoryOfExposureDimension
Label: Category Of Exposure Dimension
TREF ID: DM538
Type: Predefined
Description:
This dimension is used to segment data reported based on the categories of exposures.
Usage:

Dimension Members
Name Label TREF ID Description
AssetBackedCommercialPaper Asset Backed Commercial Paper DV7298
The information reported relates to a short-term investment vehicle with a maturity that is typically between 90 and 180 days. The security itself is typically issued by a bank or other financial institution. The notes are backed by physical assets such as trade receivables, and are generally used for short-term financing needs.
AssetBackedCommercialPaperAssetBackedSecuritiesCoveredBondsAndOtherStructuredFinancing Asset Backed Commercial Paper Asset Backed Securities Covered Bonds And Other Structured Financing DV7273
The information reported relates to secured funding through Asset Backed Commercial Paper, Asset Backed Securities, covered bonds and other structured financing SPVs (Special Purpose Vehicles).
AssetBackedSecurities Asset Backed Securities DV7266
The information reported relates to a financial security backed by a loan, lease or receivables against assets.
AustralianAndForeignSovereignGovernmentGuaranteed Australian And Foreign Sovereign Government Guaranteed DV7275
The information reported relates to exposures in securities guaranteed by Australian government and foreign sovereign government.
AustralianGovernment Australian Government DV7294
The information reported relates to any exposures to Australian Government debt securities.
AustralianStateGovernmentOrTerritoryCentralBorrowingAuthorities Australian State Government Or Territory Central Borrowing Authorities DV7292
The information reported relates to any exposures to Australian State Government or territory central borrowing authorities.
AuthorisedDepositTakingInstitutionIssuedSecurities Authorised Deposit Taking Institution Issued Securities DV7278
The information reported relates to authorised deposit-taking institutions (ADI) issued securities.
BankBills Bank Bills DV6107
The information reported relates to exposures categorised as bank bills.
BankBillsAssetsGuaranteedOSGovt Bank Bills Assets Guaranteed OS Govt DV6109
The information reported relates to exposures categorised as bank bills or an Assets guaranteed by an overseas provincial government (equivalent in status to an Australian State government), in the country in whose currency the liabilities of a fund are denominated.
BankBillsCommercialPaperAndOtherNonDepositObligations Bank Bills Commercial Paper And Other Non Deposit Obligations DV8282
The information reported relates to exposures categorised as bank bills, commercial paper and other non-deposit obligations.
BankForInternationalSettlementInternationalMonetaryFundEuropeanCentralBankEuropeanCommunityMultilateralDevelopmentBanks Bank For International Settlement International Monetary Fund European Central Bank European Community Multilateral Development Banks DV7293
The information reported relates to exposures categorised as assets issued or guaranteed by Bank for International Settlement (BIS), International Monetary Fund (IMF), European Central Bank (ECB), and European Community (EC) or multilateral development banks (MDBs).
BillsOfExchange Bills Of Exchange DV8535
A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it (the drawer), requiring the person to whom it is addressed (the drawee or acceptor) to pay on demand, or at a fixed or determinable future time, a sum of money to, or to the order of, a specified party, or to bearer. This is defined in the Bills of Exchange Act 1909.
BillsOfExchangeBankAccepted Bills Of Exchange Bank Accepted DV8380
The information reported relates to exposures categorised as bank accepted bills of exchange. These are bills of exchange that have been signed by the bank, which 'accepts' liability to pay out the funds on the due date. The drawer incurs a corresponding liability towards the bank.
BillsOfExchangeNotBankAccepted Bills Of Exchange Not Bank Accepted DV8381
The information reported relates to exposures categorised as bills of exchange that are not bank accepted.
CentralBanks Central Banks DV7297
The information reported relates to any exposures to or guarantees by central banks.
CertificatesOfDepositBankBillsOtherShortTermDebtSecurities Certificates Of Deposit Bank Bills Other Short Term Debt Securities DV8277
The information reported relates to exposures categorised as certificates of deposit, bank bills, other short-term debt securities.
CombinationMultipleExposures Combination Multiple Exposures DV6118
The information reported relates to a combination of multiple categories of exposures.
CommercialPaper Commercial Paper DV8383
The information reported relates to exposures categorised as commercial paper which is a written promise to pay a specified sum of money to the bearer at an agreed date. It is usually issued for terms ranging from 30 to 180 days and is sold to an investor at a discount to the face value.
CommonShareEquity Common Share Equity DV8276
The information reported relates to any exposures to common share equity (ordinary shares).
CorporateSecurities Corporate Securities DV7269
The information reported relates to other securities issued by corporations.
CoveredBond Covered Bond DV7302
The information reported relates to covered bonds that are bonds, notes or other debentures issued by an authorised deposit-taking institution (ADI), liabilities to the holders of which, or their representatives, are recoverable from the ADI and secured by assets beneficially owned by a covered bond special purpose vehicle.
DebtSecuritiesNotBillsOfExchange Debt Securities Not Bills Of Exchange DV8382
The information reported relates to exposures categorised as debt securities other than bills of exchange.
DebtSecuritiesNotNonNegotiableCertificatesOfDeposit Debt Securities Not Non Negotiable Certificates Of Deposit DV8379
The information reported relates to debt securities excluding non-negotiable certificates of deposit (CDs). These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. This includes negotiable (CDs), bills of exchange, and hybrid securities treated as liabilities under Australian Accounting Standards.
DebtSecurity Debt Security DV7276
The reported information relates to debt securities including bank bills and Certificate of Deposits (CDs).
Deposits Deposits DV6110
The information reported relates to exposures categorised as deposits.
EuroCommercialPaper Euro Commercial Paper DV7280
The information reported relates to exposure to an unsecured, short-term debt issued by a bank or corporation in offshore markets other than the USA.
FinanceLeases Finance Leases DV8372
A lease that transfers substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.
FinanceLeasesBillAcceptances Finance Leases Bill Acceptances DV8375
The reported information relates to finance leases and bill acceptances.Finance leases are leases that transfers substantially all the risks and rewards incidental to the ownership of the asset.  Title may or may not eventually be transferred.Bill acceptances are bills of exchange that have been signed by the drawee, which 'accepts' liability to pay out the funds on the due date. The drawer incurs a corresponding liability towards the drawee.
ForeignGovernment Foreign Government DV7259
The information reported relates to any exposures to foreign government.
ForeignSovereigns Foreign Sovereigns DV7255
The information required relates to exposures to non-Australian Sovereigns.
GuaranteedByAustralianGovernment Guaranteed By Australian Government DV7300
The information reported relates to exposures categorised as assets guaranteed by Australian government.
GuaranteedByGovernment Guaranteed By Government DV6119
The information reported relates to exposures categorised as assets guaranteed by Australian State or Federal government or by national government of the country in whose currency the liabilities of the fund are denominated.
GuaranteedByNonAustralianSovereigns Guaranteed By Non Australian Sovereigns DV7301
The information reported relates to exposures categorised as assets guaranteed by non Australian government/sovereigns.
GuaranteedCurrencyProvincialGovernment Guaranteed Currency Provincial Government DV6117
The information reported relates to exposures categorised as an asset guaranteed by an overseas provincial government (equivalent in status to an Australian State government), being a government in the country in whose currency the liabilities of the statutory fund are denominated.
HybridSecurities Hybrid Securities DV8369
The information reported relates to exposures categorised as hybrid securities which are securities that combine elements of debt securities and equity securities.
LifeInsurancePolicyByRelatedParty Life Insurance Policy By Related Party DV6106
The information reported relates to exposures categorised as a life insurance policy issued by a registered life company which is a related entity.
LiquidityIntermediatedDeposits Liquidity Intermediated Deposits DV8272
The information reported relates to exposures categorised as all intermediated deposits for liquidity purposes when you look through to the original transaction as per Prudential Standard APS 210 - Liquidity, Attachment A.
Loans Loans DV8368
The information reported is in relation to loans. Loans means a financial asset that is: (1) created when a creditor lends funds directly to a debtor; and (2) is evidenced by non-negotiable documents.
LoansAndFinanceLeases Loans And Finance Leases DV8384
The information reported is in relation to loans and finance leases. Loans are financial assets that are: (1) created when a creditor lends funds directly to a debtor; and (2) are evidenced by non-negotiable documents. Finance leases are leases that transfer substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.
MembersWithdrawableShares Members Withdrawable Shares DV8370
The information reported are borrowings classified as members' withdrawable shares.
NegotiableCertificateOfDeposit Negotiable Certificate Of Deposit DV7281
The information report relates to a negotiable certificate of deposit which are negotiable-bearer debt securities. They are issued at a discount to the face value, can be traded in the secondary market and do not require endorsement when sold.  Include transferable certificates of deposit.
NonBankAuthorisedDepositTakingInstitutionSecurities Non Bank Authorised Deposit Taking Institution Securities DV8377
The information reported relates to exposures to a body corporate authorised under subsection 9(3) of the Banking Act 1959 to carry on banking business in Australia, but which does not hold a consent under section 66 of the Banking Act 1959 to use the word 'bank'.
NonFinancialCorporatesSecurities Non Financial Corporates Securities DV8376
The information reported relates to exposures to non financial Corporates whose main activity is producing goods or non-financial services for sale at market prices.
NonRMBS Non RMBS DV8281
The information reported relates to exposures in stock that are non-residential mortgage-backed securities (non-RMBS).
NonReinsurance Non Reinsurance DV6116
The information reported relates to exposures categorised as non-reinsurance.
NonSuperannuationDepositsDoNotMeetOperationalDeposits Non Superannuation Deposits Do Not Meet Operational Deposits DV8273
The information reported relates to exposures categorised as non-superannuation fund deposits that meet the definition of operational deposits.
NonSuperannuationFundDeposits Non Superannuation Fund Deposits DV8280
The information reported relates to exposures categorised as non-superannuation fund deposits.
NonTradedSecLoanReinsurance Non Traded Sec Loan Reinsurance DV6122
The information reported relates to exposures categorised as non-traded security, loan or reinsurance arrangement with a counterparty grade of 1, 2 or 3.
NotSelfIssuedSecuritisedAssets Not Self Issued Securitised Assets DV7261
The information reported relates to securitised assets that have not been issued by the actual entity.
OtherActivelyTradedSecurity Other Actively Traded Security DV6113
The information reported relates to exposures categorised as any other actively traded security.
OtherDebtIssuedSecurities Other Debt Issued Securities DV7262
The information reported relates to other debt issued securities not reported elsewhere.
OtherExposure Other Exposure DV6115
The information reported relates to exposures categorised as any asset not covered by the list.
OtherFinancialInstitutionsSecurities Other Financial Institutions Securities DV8373
The information reported relates to exposures to counterparties classified as other financial institutions which are any financial institutions not already reported.
OtherOffshoreCentralBankRepoEligibleSecurities Other Offshore Central Bank Repo Eligible Securities DV8278
The information reported relates to exposures in any other offshore central repo-eligible debt security other than high quality liquid asset (HQLA) - HQLA1, HQLA2B and/or HQLA2B.
OtherPrivateSecurities Other Private Securities DV7299
The information reported relates to other private securities not already reported.
OtherRBARepoEligibleSecurities Other RBA Repo Eligible Securities DV8275
The information reported relates to exposures in any other Reserve Bank of Australia (RBA) repo-eligible debt security other than high quality liquid asset (HQLA) - HQLA1, HQLA2A and HQLA2B.
OutstandingPremiums Outstanding Premiums DV6121
The information reported relates to exposures categorised as outstanding premiums receivable by a reinsurer under a reinsurance policy with a registered life company.
PolicyNonRelated Policy Non Related DV6125
The information reported relates to exposures categorised as reinsurance arrangement with non-related registered life company.
PolicyReinsurerOSBus Policy Reinsurer OS Bus DV6108
The information reported relates to exposures categorised as an approved reinsurance arrangement in respect of overseas business, with a related entity of a registered life company that has a specialist reinsurer statutory fund.
PolicySpecialReinsureGrade1To3 Policy Special Reinsure Grade 1 To 3 DV6123
The information reported relates to exposures categorised as reinsurance with approved retrocessionaires with current counterparty grade of 1, 2 or 3 (Specialist reinsurers only).
PolicySpecialReinsureGrade1To3AgreementTime Policy Special Reinsure Grade 1 To 3 Agreement Time DV6114
The information reported relates to exposures categorised as reinsurance with approved retrocessionaires with counterparty grade of 1, 2 or 3 at the time of agreement (Specialist reinsurers only).
PreferenceShares Preference Shares DV8371
The information reported relates to exposures categorised as preference shares which are type of equity security that has a priority over dividend payments and to the assets of the company.
Property Property DV6120
The information reported relates to exposures categorised as real estate or other income producing real property asset.
PublicSectorEntities Public Sector Entities DV7268
The information reported relates to exposures to all public sector units controlled by state / territory governments are classified to the State / Territory Level of Government. For the purposes of the classification include: -Government units controlled by a state / territory government -Public financial corporations controlled by a state / territory government -Public non-financial corporations controlled by a state / territory government.
PublicSectorEntityOrMultilateralDevelopmentBank Public Sector Entity Or Multilateral Development Bank DV7271
The information reported relates to exposures categorised as assets issued or guaranteed by Public Sector Entity (PSEs) or multilateral development banks (MDBs).
RMBS RMBS DV8274
The information reported relates to exposures in stock that are residential mortgage-backed securities (RMBS).
Reinsurance Reinsurance DV6104
The information reported relates to exposures categorised as reinsurance.
ReinsuranceArrangement Reinsurance Arrangement DV6111
The information reported relates to exposures categorised as a reinsurance arrangement with a registered life company that is not a related entity of the life company; or with APRA's written approval, a reinsurance arrangement in respect of overseas business, with a related entity of a registered life company that has a fund which is a specialist reinsurer.
SecuritiesOtherInterestEarningAssets Securities Other Interest Earning Assets DV8374
The information reported is in relation to securities and other interest earning assets that are not loans or finance leases.
SecurityLoanReinsureG1To3RealEstateIncomeProducingProperty Security Loan Reinsure G 1 To 3 Real Estate Income Producing Property DV6112
The information reported relates to exposures categorised as any other actively traded security; or non-traded security, loan, or reinsurance arrangement with counterparty grade of 1, 2 or 3; or real estate; or other income producing real property asset.
SelfSecuritisedAssets Self Securitised Assets DV7251
The information reported relates to securities held as a result of internal securitisation, also referred to as self-securitisation. This process is where an originator sells a pool of assets to a related special purpose vehicle (SPV), and the SPV in turn issues debt securities, which are held entirely by the originator.
SemiGovernmentSecurities Semi Government Securities DV8378
The information reported relates to exposures classified as Semi Government which are debt obligations of a central borrowing authority of a state or territory of the Commonwealth of Australia. It includes fixed-interest rate bonds, linked bonds and Treasury notes issued by a state or territory of the Commonwealth of Australia.
SovereignCentralBank Sovereign Central Bank DV7296
The information reported relates to any exposure to assets issued or guaranteed by a Central Bank or Sovereign.
SuperannuationDepositsThatMeetsOperationalDeposits Superannuation Deposits That Meets Operational Deposits DV8271
The information reported relates to exposures categorised superannuation fund deposits that meets the definition of operational deposits.
SuperannuationFundDeposits Superannuation Fund Deposits DV8279
The information reported relates to exposures categorised as superannuation fund deposits.
Supranational Supranational DV7264
The information reported relates to exposure to supranational.
SupranationalPlusForeignGovernmentIssuedAndAustralianAndForeignGovernmentGuaranteed Supranational Plus Foreign Government Issued And Australian And Foreign Government Guaranteed DV7295
The information reported relates to exposure to supranational plus foreign government issued securities and Australian and foreign government guaranteed securities.
SupranationalsAndForeignGovernment Supranationals And Foreign Government DV7279
The information reported relates to exposure to supranationals plus foreign government issued securities.
USCommercialPaper US Commercial Paper DV7282
The information reported relates to exposure to an unsecured, short-term debt issued by a bank or corporation in the USA market.