PET - Plain English Taxonomy

Attribute:	BSAS10811
Concept:	Assets Investment Debt Securities Total Amount
Label:	Debt Securities
Concept Guidance:	This is the value, as at the relevant date, for the value of debt securities at the reporting date. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with relevant Australian Accounting Standards.

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(GovernmentAustralianNotCommonwealth)	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 the Australian Government, other than the Australian Commonwealth Government, and Central Borrowing Authorities (CBA).
TransactionIntentDimension	(Investment)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes, and which have not been classified as trading.

Dimension

Member

Description

CounterpartyTypeDimension

(GovernmentAustralianNotCommonwealth)

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 the Australian Government, other than the Australian Commonwealth Government, and Central Borrowing Authorities (CBA).

TransactionIntentDimension

(Investment)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes, and which have not been classified as trading.