PET - Plain English Taxonomy

Attribute: BSAS10475
Concept:
Label: Debt securities other than bills of exchange
Concept Guidance:
This is the value, as at the relevant date, of debt securities held by the reporting party. For the purposes of this item, exclude those debt securities which are classified as bills of exchange. The value of this item is to be determined in accordance with accounting standards.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. 
Dimensions
Dimension Member Description
(NMV)
This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market after deducting costs expected to be incurred in realising the proceeds of such a disposal.
(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.
(StateAndTerritoryCentralBorrowingAuthority)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a State or Territory Central Borrowing Authority, being a corporation established by a State or Territory Government to provide finance for Government authorities and to manage their surplus funds. This includes the following authorities:- New South Wales Treasury Corporation (NSW TCorp);- Treasury Corporation of Victoria (TCV);- Queensland Treasury Corporation (QTC);- South Australian Government Financing Authority (SAFA);- Western Australian Treasury Corporation (WATC);- Tasmanian Public Finance Corporation (Tas Corp);- Northern Territory Treasury Corporation (NT TCorp); and- ACT Treasury.
(LTE1Y)
This dimension is used to segment reported information according to original term to maturity.
The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.