PET - Plain English Taxonomy

Attribute:	BSL22376
Concept:	Liabilities Total Amount
Label:	Total liabilities
Concept Guidance:	This is the value, as at the relevant date, of all present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits, reported in accordance with Australian 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.
StandardEconomicSectorClassificationsOfAustraliaDimension	(SpecialPurposeVehicle)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). A legal entity created at the direction of a sponsor. The special purpose vehicle (SPV) can take the form of a corporation, trust, partnership or a limited liability company. SPVs are generally structured to be bankruptcy remote from the sponsor, so that if the sponsor enters bankruptcy proceedings, the sponsor's creditors cannot seize the assets of the SPV.

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.

StandardEconomicSectorClassificationsOfAustraliaDimension

(SpecialPurposeVehicle)

This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
A legal entity created at the direction of a sponsor. The special purpose vehicle (SPV) can take the form of a corporation, trust, partnership or a limited liability company.  SPVs are generally structured to be bankruptcy remote from the sponsor, so that if the sponsor enters bankruptcy proceedings, the sponsor's creditors cannot seize the assets of the SPV.