PET - Plain English Taxonomy

Attribute: BSAO26000
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
(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.
(GTE1DLTE7D)
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 1 day, but less than or equal to 7 days.
(OwnIssuedSecurities)
This dimension is used to categorise information reported regarding securities, based on the issuing counterparty type.
Information in relation to securities issued by the entity.