PET - Plain English Taxonomy

Attribute: BSAO17623
Concept:
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
(AFS)
This dimension categorises the reported information according to AASB 139.
Information in relation to financial instruments categorised as "available-for-sale financial assets", as determined in accordance with AASB 139.