PET - Plain English Taxonomy

Attribute:	BSAO27977
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 certificate of deposits; and hybrid securities treated as equity under accounting standards.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(IntraGroupDomestic)	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 intra-group transactions or positions that are undertaken with related parties of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) that are not consolidated at the domestic books level. Related parties of the ADI or RFC include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.
TransactionIntentDimension	(HeldForTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(IntraGroupDomestic)

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 intra-group transactions or positions that are undertaken with related parties of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) that are not consolidated at the domestic books level. Related parties of the ADI or RFC include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.

TransactionIntentDimension

(HeldForTrading)

The intent of the transaction being entered into by the reporting entity.
Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative.