PET - Plain English Taxonomy

Attribute:	BSL00052
Concept:	Assets Debt Securities Bills Of Exchange Non ADI Endorsed Amount
Label:	Bill 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 by parties other than an Approved Deposit-taking Institution and endorsed as the first endorser 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.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	(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.
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