Attribute: | BSAO27482 |
---|---|
Concept: | |
Label: | Debt securities held |
Concept Guidance: |
This is the value for debt securities held. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards. |
Form-Specifc Guidance: |
It includes: negotiable certificates of deposit; bills of exchange; and hybrid securities treated as liabilities under accounting standards. Exclude: non-negotiable certificates of deposit; and hybrid securities treated as equity under accounting standards. 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. |
|
(FX) |
This dimension categorises the reported data according to the currency in which the transactions were originally denominated. |
|
(NotHeldForTrading) |
The intent of the transaction being entered into by the reporting entity. |