PET - Plain English Taxonomy

Attribute: BSAS15106
Concept:
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
(Bank)
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 a Bank, being an Authorised Deposit-taking Institution (ADI) for which an authority under subsection 9(3) of the Banking Act 1959 is in force and which holds a consent under section 66 of the Act to use the word 'Bank'.
(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.