PET - Plain English Taxonomy

Attribute:	BSL20585
Concept:	Liabilities Other Financial Liabilities Debt Securities Amount
Label:	Unsecured debt security issued
Concept Guidance:	This is the value of debt securities on issue by the reporting entity. The value of this item is to be determined in accordance with accounting standards.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.
Form-Specifc Guidance:	Includes notes, bonds and other debt securities issued by an ADI regardless of the holder and that are not collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution, excluding derivatives. Negotiable certificates of deposits are to be reported in this item and not as a deposit.

Dimensions

Dimension	Member	Description
AssetDomicileTypeDimension	(Australia)	This dimension categorises information based on the country of asset domicile which is where the asset was issued. The country is Australia
BalanceTypeDimension	(ExpectedCashFlows)	This dimension identifies the measurement approach used to calculate this amount. 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.
RunOffRateDimension	(OneHundredPercent)	The information reported categorises the percentage run off rate in accordance with the Basel III liquidity reform and the relevant prudential standards where supervisor discretion is allowed. The information reported has an applied weighting of 100%.