| Attribute: | BSL21954 |
|---|---|
| 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. |
|
| (GT1Y) |
This dimension is used to segment reported information according to original term to maturity. |