PET - Plain English Taxonomy

Attribute: L00038
Concept:
Label: Debt Securities purchased under agreement to resell and stock borrowing
Concept Guidance:
This is the value of the receivable due in relation to debt securities purchased under agreements to resell or stock borrowing as determined in accordance with 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.
(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.
(StateAndTerritoryCentralBorrowingAuthority)
This dimension is used to categorise information reported regarding securities, based on the issuing counterparty type.
Information in relation to securities issued by State and Territory Central Borrowing Authorities, being corporations established by a state or territory government to provide finance for government authorities and to manage their surplus funds. This includes the following authorities:- New South Wales Treasury Corporation (NSW TCorp);- Treasury Corporation of Victoria (TCV);- Queensland Treasury Corporation (QTC);- South Australian Government Financing Authority (SAFA);- Western Australian Treasury Corporation (WATC);- Tasmanian Public Finance Corporation (Tas Corp);- Northern Territory Treasury Corporation (NT TCorp); and- ACT Treasury.