PET - Plain English Taxonomy

Attribute: BSAO24269
Concept:
Label: Marketable securities
Concept Guidance:
This is the value, as at the relevant date, for all securities. 
Form-Specifc Guidance:
Item 1.3 collects information on securities with a zero per cent risk weight. 
Report the market value of unencumbered marketable debt securities with a zero per cent risk weight under the standardised approach to credit risk of the Basel II framework by counterparty type in items 1.3.1 to 1.3.8. 
Item 1.4 collects information on sovereign/central bank debt securities where the sovereign has a non-zero per cent risk weight and so are not eligible for inclusion in item 1.3. Only include debt issued by a sovereign or central bank in a jurisdiction to the extent of the liquidity risk taken in that jurisdiction. 
For ARF 210.1A, report unencumbered debt securities issued by the sovereign or central bank in the domestic currency of that country in item 1.4.1. 
Report unencumbered debt securities issued by the domestic sovereign or central bank in foreign currencies to the extent that the holding of such debt securities matches the currency needs of the ADI's operations in that specific jurisdiction in item 1.4.2. 
For ARF 210.1B, report unencumbered debt securities issued by the sovereign or central bank, to the extent that the holding of such debt securities matches the currency needs of the ADI's operations in that specific jurisdiction, in item 1.4.
Dimensions
Dimension Member Description
(DebtSecurities)
This dimension categorises the reported data according to the type of asset.
The information reported is in relation to financial instruments that evidence the issuer's promise to repay the principal at face value upon maturity.
(FairValue)
This dimension identifies the measurement approach used to calculate this amount.
The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
(BankForInternationalSettlementInternationalMonetaryFundEuropeanCentralBankEuropeanCommunityMultilateralDevelopmentBanks)
This dimension is used to segment data reported based on the categories of exposures.
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).
(ZeroPercent)
This dimension is used to categorise on-balance sheet assets and off-balance sheet business (both market-related and non-market-related transactions) according to certain risk categories to broadly reflect their credit risk profiles. These weightings are determined in accordance with relevant prudential standards.
Information in relation to exposures with a credit risk weighting of 0% in accordance with the relevant prudential standards.
(HighQualityLiquidAssets1)
The information reported is categorised according to the liquid asset type used.
This item represents High Quality Liquid Assets 1 (HQLA1) as part of the Liquidity Coverage Ratio calculation in accordance with the relevant prudential standard.
(OperationalRequirement)
This dimension categorises the reported data according to the risk types of deposit.
The information reported meets the operational requirement criteria in accordance with relevant prudential standard, as assets are managed in such a way that that the bank can immediately use assets.