PET - Plain English Taxonomy

Attribute: BSAO11275
Label: Assets - Subordinated Deposits, Debt Securities and Loans
Concept Guidance:
This is the value of deposits, debt securities and loans held by the reporting party as at the relevant date and which are of a subordinated nature. The measurement and classification basis used is to be in accordance with the accounting standards. A subordinated asset is typically an asset that ranks below other assets of the same nature should the company be wound up. 
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 reported is the parent of the reporting party, as determined in accordance with accounting standards.