PET - Plain English Taxonomy

Attribute: BSL21953
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.
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.
(LTE1Y)
This dimension is used to segment reported information according to original term to maturity.
The reported information relates to items that have a term to maturity of less than or equal to 12 months.