PET - Plain English Taxonomy

Attribute: BSAS10816
Label: Debt securities - asset-backed securities
Concept Guidance:
Asset backed securities are a type of debt security that are secured or supported by a pool of assets. These 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 
Dimension Member Description
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.