PET - Plain English Taxonomy

Attribute: BSL11071
Concept:
Label: Other Deposits, Debt Securities and Loans
Concept Guidance:
This is the value of deposits, debt securities and loans on issue by the reporting party, as at the relevant date, and which are not subordinated or secured in nature. This item is to be determined in accordance with the accounting standards.A subordinated item is typically an item that ranks below other items of the same nature should the company be wound up.A secured item is typically an item that ranks above other items of the same nature should the company be wound up. 
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.
(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.