PET - Plain English Taxonomy

Attribute: BSL21729
Concept:
Label: Debt securities
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:
Report any debt with call date in the maturity bucket based on the first available call date.
Dimensions
Dimension Member Description
(Australia)
This dimension categorises information based on the country of asset domicile which is where the asset was issued.
The country is Australia
(Forecast)
The calculation basis on which values are reported.
The reported value is a forecast.
(CertificatesOfDepositBankBillsOtherShortTermDebtSecurities)
This dimension is used to segment data based on the categories of asset exposures contained in the relevant prudential standards.
The information reported relates to exposures categorised as certificates of deposit, bank bills, other short-term debt securities.
(Month36)
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 36 months after the reporting date.
(Unsecured)
This dimension categorises information according to whether or not arrangements are in place to secure the repayment of amounts due or payable in relation to the reported information.
The information reported represents arrangements that are not collateralised by legal rights to specifically designated assets owned by the borrowing entity in the case of bankruptcy, insolvency, liquidation or resolution.
(ShortTermSecurities)
The information reported is categorised according to the classification of securities according to their original maturity profile.
The information reported is in relation to securities with the original term to maturity of less than or equal to 12 months.