PET - Plain English Taxonomy

Attribute:	BSAO27984
Concept:	Assets Debt Securities Bills Of Exchange Accepted Not Held Amount
Label:	Acceptances bills receivable
Concept Guidance:	This is the value of bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date, where the bills are not held by the reporting entity. The value represents the amount receivable from the drawer.
Form-Specifc Guidance:	Exclude bills of exchange held by the ADI or RFC (regardless of whether they were accepted by your institution or another institution). Report these as either trading securities or investment securities.

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.

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.