PET - Plain English Taxonomy

Attribute:	BSAO27550
Concept:	Assets Total Amount
Label:	Total assets
Concept Guidance:	This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
CategoryOfExposureDimension	(SecuritiesOtherInterestEarningAssets)	This dimension is used to segment data reported based on the categories of exposures. The information reported is in relation to securities and other interest earning assets that are not loans or finance leases.
SecuritisationTreatmentDimension	(OnBalanceSheetSecuritised)	This dimension categorises the reported data according to the accounting treatment of securitisations. Information reported relates to the exposure arising from assets that have been transferred to a special purpose vehicle (SPV) for the purposes of securitisation, but which have not been derecognised from the balance sheet under Australian Accounting Standards.
SpecialPurposeVehicleOrSchemeTypeDimension	(SelfSecuritised)	This dimension categorises information reported according to the type of Special Purpose Vehicle (SPV) or Scheme for which the data relates. Relates to a securitisation that is solely for the purpose of using the securities created as collateral in order to obtain funding via a repurchase agreement with the Reserve Bank of Australia. A securitisation is a financing structure where the cash flow from a pool is used to make payments on obligations to at least two tranches or classes of creditors (typically holders of debt securities), with each tranche or class entitled to receive payments from the pool before or after another class of creditors, thereby reflecting different levels of credit risk.