PET - Plain English Taxonomy

Attribute:	BSL22331
Concept:	Liabilities Deposits Received Amount
Label:	Deposits
Concept Guidance:	This is the value of any non-negotiable contracts that represent the receipt of funds available for later withdrawal.
Form-Specifc Guidance:	It includes: account balances of banks, non-bank ADIs and registered financial corporations (including transaction deposits, fixed-term deposits and other non-transaction deposits); purchased payment facilities such as smart cards and electronic cash; and non-negotiable certificates of deposit. It excludes: holdings of physical currency (holdings of notes and coins); and negotiable certificates of deposit (a type of debt security); payables due to counterparties arising from the first leg of a repurchase agreement; commercial paper; arranged overdrafts. These are generally an agreed arrangement between a lender and a borrower to extend credit when the balance in an attached transaction account falls below zero; and unarranged overdrafts. These refer to the situation when a transaction account holder withdraws an amount greater than the balance of the account leaving a negative balance. The lender usually charges an overdrawn account fee as well as interest on the negative balance, and usually requires the account holder to restore the account's positive balance.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(NonIntraGroupDomestic)	This dimension categorises reported information based on the type of relationship between two or more counterparties. 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.
InstitutionalUnitResidencyDimension	(NonResidentIndividualEnterpriseOrOther)	This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument. The information categorises any institutional unit whose centre of predominant economic interest (principal place of residence or principal place of production) is outside Australia's economic territory. Including households whose principal place of residence is overseas; and foreign branches and foreign subsidiaries of Australian enterprises, but not Australian-based branches and subsidiaries of foreign enterprises.
SourceCurrencyDimension	(FX)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated. The information reported is in relation to any currency, other than the local currency of the office where it is booked.
StandardEconomicSectorClassificationsOfAustraliaDimension	(ClearingHousesCentralCounterparties)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). Recognised clearing houses and central counterparties (CCPs) are financial auxiliaries. CCPs are clearing houses that interpose themselves between counterparties to contracts traded in one or more financial markets, becoming the buyer to every seller and the seller to every buyer. A CCP becomes counterparty to trades with market participants through novation, an open offer system, or another legally binding arrangement.
TypeOfDepositDimension	(Transaction)	This dimension categorises the reported data according to the characteristics of the deposit. The information reported is in relation to deposits that are directly accessible and exchangeable for bank notes and coins on demand at par and without penalty or restriction. Funds are considered directly accessible if they can be withdrawn or used to make payments to a third party by cheque, draft, giro order, direct debit/credit, or other direct payment facility on demand. Include savings deposits linked to an account from which payments may be made to third parties where funds may be transferred to the linked account almost instantaneously and subsequently withdrawn or transferred to a third party on demand.