PET - Plain English Taxonomy

Attribute:	BSAO27486
Concept:	Assets Debt Securities Bills Of Exchange Accepted Not Held Amount
Label:	Acceptances bills receivable
Concept Guidance:	This is the value of bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date, where the bills are not held by the reporting entity. The value represents the amount receivable from the drawer.
Form-Specifc Guidance:	Exclude bills of exchange held by the ADI or RFC (regardless of whether they were accepted by your institution or another institution). Report these as either trading securities or investment securities.

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.

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.