PET - Plain English Taxonomy

Attribute: BSAS10867
Concept:
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
(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.
(ADINotBank)
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 Non-Bank Deposit-taking Institution, being an Authorised Deposit-taking Institution which has an in force authority under subsection 9(3) of the Banking Act 1959, but which does not hold a consent under section 66 of the Act to use the word 'Bank'.
(GT1Y)
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 greater than 12 months.