PET - Plain English Taxonomy

Attribute:	BSAS15104
Concept:	Assets Investment Debt Securities Excluding Asset Backed Securities Amount
Label:	Debt securities excluding asset-backed securities
Concept Guidance:	Report the value, as at the relevant date, of debt securities held by the reporting party, excluding those classified as securitied instruments.Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable income stream that is not based on the economic performance of the issuing entity.Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV).

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(NotGovtADICorp)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. This is a balancing item in the list in which it is being used.The counterparty in relation to the information is any entity other than those which are classified as any of the following: - Government, being all levels of government, but exclude government owned or controlled commercial enterprises; - Authorised deposit-taking institutions, being an in force authority under subsection 9(3) of the Banking Act 1959.; or - Corporations, being a private sector legal entity that includes all bodies corporate and certain types of unincorporated bodies.
TransactionIntentDimension	(HeldForTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative.

Dimension

Member

Description

CounterpartyTypeDimension

(NotGovtADICorp)

This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is any entity other than those which are classified as any of the following:     - Government, being all levels of government, but exclude government owned or controlled commercial enterprises;     - Authorised deposit-taking institutions, being an in force authority under subsection 9(3) of the Banking Act 1959.; or     - Corporations, being a private sector legal entity that includes all bodies corporate and certain types of unincorporated bodies.

TransactionIntentDimension

(HeldForTrading)

The intent of the transaction being entered into by the reporting entity.
Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative.