PET - Plain English Taxonomy

Attribute: BSL10940
Concept:
Label: Hybrid Securities
Concept Guidance:
Report the value of hybrid securities on issue by the reporting party as at the reporting date. This item is to be determined in accordance with the accounting standards. 
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.