PET - Plain English Taxonomy

Attribute: BSAO11052
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
(Associate)
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The counterparty in relation to the information is an Associate of the reporting party.This selection will be applicable where there have been transactions between the reporting party and any associates of the reporting party. Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.
(Operational)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.