PET - Plain English Taxonomy

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.
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.
(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.
(NotHeldForTrading)
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.