PET - Plain English Taxonomy

Attribute:	E13244
Concept:	Assets Not Loans Advances Debt Securities Amount
Label:	Other Assets
Concept Guidance:	This is the value, as at the relevant date, of all assets of the reporting party that are not designated as "Loans and Advances" or "Debt Securities". Debt securities are transferable instruments 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.Loans and Advances are, for the purposes of this item, defined as those financial assets listed below:- any financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances; - foreign trade-related credits; - holdings of international notes and coins that are in circulation- international loans granted and deposits made on a trust basis- Sale and repurchase transactions (repos)- financial leases - promissory notes- non-negotiable debt securities- endorsement liabilities arising from bills rediscounted abroad- subordinated loans (including subordinated non-negotiable debt securities)- Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.)
Form-Specifc Guidance:	The principal balance sheet items to be included as other assets are: equity shares; participations, which are permanent financial interests in other entities; derivatives; and working capital supplied by head offices to their branches.

Dimensions

Dimension	Member	Description
CounterpartyCountryDimension	(NotAustralia)	This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders. Foreign branches or subsidiaries are classified as residents of the country in which they operate. The country is not Australia.
SourceCurrencyDimension	(NotAUDUSDEURJPYGBPCHFNZD)	Information categorised according to the currency transactions were originally denominated in. The information reported is in relation to all currencies, excluding those represented by the following current ISO 4217 codes: - AUD; - USD; - EUR; - JPY; - GBP; - CHF; and - NZD.

Dimension

Member

Description

CounterpartyCountryDimension

(NotAustralia)

This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset.  Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders.  Foreign branches or subsidiaries are classified as residents of the country in which they operate.
The country is not Australia.

SourceCurrencyDimension

(NotAUDUSDEURJPYGBPCHFNZD)

Information categorised according to the currency transactions were originally denominated in.
The information reported is in relation to all currencies, excluding those represented by the following current ISO 4217 codes:     - AUD;     - USD;     - EUR;     - JPY;     - GBP;     - CHF; and     - NZD.