PET - Plain English Taxonomy

Attribute:	BSAS10493
Concept:	Assets Investment Debt Securities Total Amount
Label:	Debt securities
Concept Guidance:	This is the value, as at the relevant date, for the value of debt securities at the reporting date. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with relevant Australian Accounting Standards.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(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.
CounterpartyDomicileDimension	(NonAUResident)	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 not a resident of Australia. Residency is determined by the domicile of the counterparty. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.
OriginalTermToMaturityDimension	(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.