PET - Plain English Taxonomy

Attribute: BSAO17635
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
(AmortisedCost)
This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amortised cost of a financial asset or financial liability as defined in the accounting standards.
(HTM)
This dimension categorises the reported information according to AASB 139.
Information in relation to financial instruments categorised as "held-to-maturity investments", as determined in accordance with AASB 139.