PET - Plain English Taxonomy

Attribute:	BSL10485
Concept:	Liabilities Other Financial Liabilities Debt Securities Amount
Label:	Debt Securities on Issue
Concept Guidance:	This is the value of Debt Securities on issue by the reporting party as at the relevant date. 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.

Dimensions

Dimension	Member	Description
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.
SourceCurrencyDimension	(FX)	Information categorised according to the currency transactions were originally denominated in. The information reported is in relation to any currency, other than the local currency.