PET - Plain English Taxonomy

Attribute:	BSL00033
Concept:	Assets Debt Securities Bills Of Exchange Accepted Amount
Label:	Bill Acceptances and Endorsements
Concept Guidance:	This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been accepted, or accepted and endorsed, by the reporting party.A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to bearer.Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date.Endorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment

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	(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.
CounterpartyRoleDimension	(Drawer)	Identifies the particular role the counterparty plays in relation to the reported information. The counterparty identified with the reported information is the drawer of the bill of exchange
CounterpartyTypeDimension	(CommonwealthPublicSectorTradingEnterprise)	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 Commonwealth Public Sector Trading Enterprise (non-financial), being a trading enterprise owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price.This includes all trading enterprises owned 50% or more by a Commonwealth Government or controlled by a Commonwealth Government through legislation, decree, or regulation.This excludes the Commonwealth Government itself; Government departments; Commonwealth Government owned financial institutions; and Commonwealth borrowing authorities.