PET - Plain English Taxonomy

Attribute: L00069
Concept:
Label: Debt Securities sold under agreement to repurchase and stock lending
Concept Guidance:
This is the value of the amount payable in relation to debt securities sold under agreements to repurchase or stock lending 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.
(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.
(RFC)
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 Registered Financial Corporation (RFC), being a corporation registered by APRA under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D, Other, or are Cash Management Trusts. These entities are involved in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money.
(NotCwlthGovtCBA)
This dimension is used to categorise information reported regarding securities, based on the issuing counterparty type.
Information in relation to securities issued by entities other than the Australian Commonwealth Government and Central Borrowing Authorities.Australian Commonwealth Government includes the Federal Government but excludes State and Territory Governments and Commonwealth Public Sector Trading Enterprises.Central Borrowing Authorities, being corporations established by a state or territory government to provide finance for government authorities and to manage their surplus funds.