PET - Plain English Taxonomy

Attribute: BSL16316
Concept:
Label: Intra-group deposits
Concept Guidance:
Report the value of deposits held at the reporting date redeemable or withdrawable by depositors from the reporting party. This item is to be determined in accordance with accounting standards. 
Dimensions
Dimension Member Description
(Gross)
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value of the asset or liability before allowing for the relevant adjustments.
(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.
(IntragroupNotOffshoreOperationsADI)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is an intra-group member with the reporting party (i.e. an intra-group relationship exists), other than members considered offshore operations.Report only where the counterparty has an intra-group relationship with the reporting party, excluding offshore operations. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.An offshore operation includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.
(FinancialAuxiliaries)
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 Financial Auxiliary, being a corporation or quasi-corporation engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.This includes fund managers as principal, stockbrokers and insurance brokers.