PET - Plain English Taxonomy

Attribute:	BSAO27799
Concept:	Assets Investment Debt Securities Held Amount
Label:	Debt securities held
Concept Guidance:	This is the value for debt securities held. 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 certificates of deposit; and hybrid securities treated as equity under accounting standards. Report position net of short sales.

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.
SecurityIssuerDimension	(OtherDebtSecurityIssuer)	This dimension is used to categorise information reported regarding securities, based on the issuing counterparty type. The information reported is in relation to other types of issuers of debt securities.
SecurityMaturityClassificationDimension	(ShortTermSecurities)	The information reported is categorised according to the classification of securities according to their original maturity profile. The information reported is in relation to securities with the original term to maturity of less than or equal to 12 months.