PET - Plain English Taxonomy

Attribute: BSAO25574
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.
(NonFinancialCorporates)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The reported information relates to transactions with counterparties classified as a non-financial corporate. Non-financial corporates are determined in accordance with the relevant prudential standard.
(Grade1OrHigher)
This dimension categorises investments of the entity according to the long-term and short-term credit rating grades of the counterparty as determined by various rating agencies. Long-term ratings: Rating Grade1: Standard & Poor's AAA, AA+, AA, AA-; Moody's Aaa, Aa1, Aa2, Aa3; Fitch AAA, AA+, AA, AA-. Rating Grade2: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; Fitch  A+, A, A-. Rating Grade3: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1,  Baa2, Baa3; Fitch BBB+, BBB, BBB-. Rating Grade4: Standard & Poor's BB+, BB, BB-; Moody's Ba1, Ba2, Ba3; Fitch BB+, BB, BB-. Rating Grade5: Standard & Poor's B+, B, B-; Moody's B1, B2, B3; Fitch B+, B, B-. Rating Grade6: Standard & Poor's CCC+, CCC, CCC-, CC, C, D; Moody's Caa1,  Caa2, Caa3, Ca, C; Fitch CCC+, CCC, CCC-, CC, C, D. Short-term ratings: Rating Grade1: Standard & Poor's A-1; Moody's P-1; Fitch F-1. Rating Grade2: Standard & Poor's A-2; Moody's P-2; Fitch F-2. Rating Grade3: Standard & Poor's A-3; Moody's P-3; Fitch F-3. Rating Grade4: Standard & Poor's Others; Moody's Others; Fitch Others;
This information relates to investments with either a long-term or short-term credit rating grade of 1 or higher.
(HighQualityLiquidAssets2A)
The information reported is categorised according to the liquid asset type used.
This item represents high quality liquid assets 2A (HQLA2A) as part of the liquidity coverage ratio calculation in accordance with the relevant prudential standard.