PET - Plain English Taxonomy

Attribute: BSAS10818
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.
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.
(NonOffshoreOperationsADI)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty is not an offshore operation of the reporting party. Offshore operations include overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.
(ADI)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is an Authorised Deposit-taking Institution (ADI), being an in force authority under subsection 9(3) of the Banking Act 1959.
(Investment)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes, and which have not been classified as trading.