PET - Plain English Taxonomy

Attribute: BSAS10820
Label: Equity Securities
Concept Guidance:
This is the value, as at the relevant date, for equity securities. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. 
Dimension Member Description
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 any entity, but other than those entities classified as Authorised Deposit-taking Institutions (ADI) or Insurance corporations.
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.