PET - Plain English Taxonomy

Attribute:	BSAO27478
Concept:	Assets Equity Securities Held Amount
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
CounterpartyRelationshipTypeDimension	(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. The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.
SourceCurrencyDimension	(FX)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated. The information reported is in relation to any currency, other than the local currency of the office where it is booked.
TransactionIntentDimension	(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.