Attribute: | BSAO27477 |
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Concept: | |
Label: | Equity securities |
Concept Guidance: |
This is equity securities held, which are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Securities are classified as debt or equity in accordance with the relevant accounting standards. |
Form-Specifc Guidance: |
It includes: preference shares; and hybrid securities treated as equity. Report position net of short sales. |
Dimensions
Dimension | Member | Description |
(NonIntraGroupDomestic) |
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. |
|
(HeldForTrading) |
The intent of the transaction being entered into by the reporting entity. |