PET - Plain English Taxonomy

Attribute:	BSAO11275
Concept:	Assets Other Financial Assets Deposits Debt Securities And Loans Subordinated Amount
Label:	Assets - Subordinated Deposits, Debt Securities and Loans
Concept Guidance:	This is the value of deposits, debt securities and loans held by the reporting party as at the relevant date and which are of a subordinated nature. The measurement and classification basis used is to be in accordance with the accounting standards. A subordinated asset is typically an asset that ranks below other assets of the same nature should the company be wound up.

Dimensions

Dimension	Member	Description
CounterpartyDomicileDimension	(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. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
CounterpartyRelationshipTypeDimension	(Parent)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information reported is the parent of the reporting party, as determined in accordance with accounting standards.

Dimension

Member

Description

CounterpartyDomicileDimension

(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.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.

CounterpartyRelationshipTypeDimension

(Parent)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information reported is the parent of the reporting party, as determined in accordance with accounting standards.