PET - Plain English Taxonomy

Attribute: BSAS10801
Concept:
Label: Debt Securities excluding Asset-backed Securities
Concept Guidance:
Report the value, as at the relevant date, of debt securities held by the reporting party, excluding those classified as securitied instruments.Debt securities 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.Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). 
Dimensions
Dimension Member Description
(GovernmentAustralianNotCommonwealth)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is the Australian Government, other than the Australian Commonwealth Government, and Central Borrowing Authorities (CBA).
(HeldForTrading)
The intent of the transaction being entered into by the reporting entity.
Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative.