PET - Plain English Taxonomy

Attribute: BSAO11267
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. 
Dimension Member Description
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 a subsidiary of the reporting party, as determined in accordance with accounting standards.
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.