PET - Plain English Taxonomy

Attribute: BSAO17632
Concept:
Label: Equity Securities
Concept Guidance:
This is the value, as at the relevant date, for equity securities. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. 
Dimensions
Dimension Member Description
(FVTPL)
This dimension categorises the reported information according to AASB 139.
Information in relation to financial instruments categorised as a "financial asset or financial liability at fair value through profit or loss", as determined in accordance with AASB 139.