PET - Plain English Taxonomy

Attribute: BSAO26851
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.
(Forecast)
The calculation basis on which values are reported.
The reported value is a forecast.
(Encumbered)
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 held that are not free from legal, regulatory, contractual or other restrictions hence affect the entities ability to liquidate, sell, transfer, or assign.
(Month24)
This dimension categorises the reported data according to the forecast period at each point of time in the future.
The information reported relates to items where the forecast period is 24 months after the reporting date.