PET - Plain English Taxonomy

Attribute:	BSAO26823
Concept:	Assets Equity Securities And Physical Commodities Held Amount
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
EncumbranceStatusDimension	(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.

Dimension

Member

Description

EncumbranceStatusDimension

(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.