PET - Plain English Taxonomy

Attribute: BSL11010
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.
(FINotADIRFCInsurancePensionCBAFA)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those Financial Institutions classified as any of the following:- ADIs, being corporation in relation to which an authority under subsection 9 (3) of the Banking Act 1959 is in force;- RFCs, being corporations registered under the Financial Sector (Collection of Data) Act 2001 classified as Categories D, other and cash management trusts;- Central borrowing authorities (CBAs), being corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds;- Financial auxiliaries, being corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role;- Financial intermediaries, being securitisers; mortgage, fixed interest and equity unit trusts; and all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.- Insurance corporations, registered with the Australian Prudential Regulation Authority;- Pension Funds 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; and- Retirement savings accounts.Include:- Government finance corporations not included in the list above.
(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