PET - Plain English Taxonomy

Attribute:	BSAO28036
Concept:	Assets Investment Debt Securities Held Amount
Label:	Debt securities held - market value
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. All securities must be reported at their market value, irrespective of how these instruments are classified on the reporting entity's balance sheet and/or how they are typically valued under accounting standards.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(MarketValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length, orderly transaction based on price quotations in an active market at the measurement date.
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.
OriginalTermToMaturityDimension	(LTE1Y)	This dimension is used to segment reported information according to original term to maturity. The reported information relates to items that have a term to maturity of less than or equal to 12 months.
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.