PET - Plain English Taxonomy

Attribute: BSL10990
Concept:
Label: Deposits Held - Cheque Accounts
Concept Guidance:
This is the balance of deposit accounts held by the reporting party as at the relevant date, and for which the reporting party has issued a cheque book.Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. The value of this item is to be determined in accordance with accounting standards. 
Form-Specifc Guidance:
These accounts can be either interest or non-interest bearing and may be linked with other accounts offering transaction or non-transaction facilities. 
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.
(NonIntragroup)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty does not have an intra-group relationship with the reporting party. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associated entities, joint ventures and other branches under the same parent entity.
(PensionFund)
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 a Pension Fund for the purposes of the Superannuation Industry (Supervision) Act 1993. These are Superannuation Funds and Approved Deposit Funds established to provide benefits for their members on retirement, resignation, death or disablement. This excludes information in relation to retirement savings accounts.
(AUD)
This dimension categorises the reported data according to the currency in which the transactions were originally denominated.
The information reported is in relation to the currency represented by the current ISO 4217 code of AUD