| Attribute: | BSL16187 |
|---|---|
| Concept: | |
| Label: | Debt Securities Issued |
| Concept Guidance: |
This is the value of Debt Securities on issue by the reporting party as at the relevant date. 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: |
Reporting entities' own issues of international debt securities are defined as comprising all negotiable short and long-term debt securities (including subordinated issues and issues in their own name but on behalf of third parties) in AUD issued abroad and all issues in foreign currency. The classification as international debt securities is determined by the place, currency and method of issue rather than the residence of the issuer as in the case of reporting entities' holdings of debt securities. The reason for using such a criterion is the difficulty of determining the residence of the current holder of a negotiable instrument. Data on reporting entities' own issues of international debt securities should be included in their geographically allocated international liabilities if the residence of current holders of own issues of securities is known to the issuing entity. |
Dimensions
| Dimension | Member | Description |
| (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. |
|
| (JPY) |
Information categorised according to the currency transactions were originally denominated in. |