PET - Plain English Taxonomy

Attribute:	BSAO29554
Concept:	Assets Equity Securities Held Amount
Label:	Equity investment
Concept Guidance:	This is equity securities held, which are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Securities are classified as debt or equity in accordance with the relevant accounting standards.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(ParentOrRelatedParty)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The counterparty in relation to the information is a parent or a related party as per the Australian Accounting Standards.
TransactionIntentDimension	(NotHeldForTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(ParentOrRelatedParty)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The counterparty in relation to the information is a parent or a related party as per the Australian Accounting Standards.

TransactionIntentDimension

(NotHeldForTrading)

The intent of the transaction being entered into by the reporting entity.
Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.