PET - Plain English Taxonomy

Attribute:	BSAO27483
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.
TransactionIntentDimension	(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.

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.

TransactionIntentDimension

(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.