Attribute: | BSAS15109 |
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Concept: | |
Label: | Debt securities - asset-backed securities |
Concept Guidance: |
Asset backed securities are a type of debt security that are secured or supported by a pool of assets. These 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 |
Dimensions
Dimension | Member | Description |
(NotHeldForTrading) |
The intent of the transaction being entered into by the reporting entity. |