PET - Plain English Taxonomy

Attribute: BSAS10814
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
(CorporationNotADI)
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 a Corporation, but which is not a Bank or any other Authorised Deposit-taking Institution (ADI).
(NotHeldForTrading)
The intent of the transaction being entered into by the reporting entity.
Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.