Attribute: | BSAO11052 |
---|---|
Concept: | |
Label: | Equity Securities |
Concept Guidance: |
This is the value, as at the relevant date, for equity securities. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. |
Dimensions
Dimension | Member | Description |
(AUResident) |
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. |
|
(Associate) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. |
|
(Operational) |
The intent of the transaction being entered into by the reporting entity. |