PET - Plain English Taxonomy

Attribute: BSAO11276
Label: Assets - Secured 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 secured nature. The measurement and classification basis used is to be in accordance with the accounting standards. A secured asset is typically an asset that ranks above 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.