PET - Plain English Taxonomy

Attribute: BSAO25996
Concept:
Label: Equity (or other) securities and commodities
Concept Guidance:
This is the value, as at the relevant date, for equity securities held in accordance with the Australian Accounting Standards, as well as physical commodity positions held including gold. 
Form-Specifc Guidance:
Include both trading and investment assets. Do not report securities acquired through reverse repo transactions
Dimensions
Dimension Member Description
(NotAustralia)
This dimension categorises information based on the country of asset domicile which is where the asset was issued.
The country is not Australia.
(Unencumbered)
The information reported shows whether or not assets held are free from legal, regulatory, contractual or other restrictions on the ability of the entity to liquidate, sell, transfer, or assign an asset.
The information reported is for assets that are held free from legal, regulatory, contractual or other restrictions, hence do not affect the ability of the entity to liquidate, sell, transfer, or assign.
(GTE31DLT2M)
This dimension categorises the reported data according to the residual term to maturity.
The reported information relates to items that have a term to maturity of greater than or equal to 31 days, but less than 2 months.