Attribute: | BSL21953 |
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Concept: | |
Label: | Debt securities issued |
Concept Guidance: |
This is the value of debt securities issued. 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 certificate of deposits; and hybrid securities treated as equity under accounting standards. |
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. |
|
(LTE1Y) |
This dimension is used to segment reported information according to original term to maturity. |