PET - Plain English Taxonomy

Attribute:	BSAO28175
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.
CategoryOfExposureDimension	(AssetBackedSecurities)	This dimension is used to segment data reported based on the categories of exposures. The information reported relates to a financial security backed by a loan, lease or receivables against assets.
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.
InstitutionalUnitResidencyDimension	(ResidentIndividualEnterpriseOrOther)	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 within Australia's economic territory. Including households whose principal place of residence is in Australia; and Australian branches and Australian subsidiaries of foreign enterprises, but not foreign branches and foreign subsidiaries of Australian enterprises.
IssuingCounterpartyDimension	(Securitisers)	This dimension categorises information according to the issuing counterparty. Issuers of asset-backed securities created through the process of securitisation, excluding issuers of covered bonds.
OriginalTermToMaturityDimension	(GT1Y)	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 greater than 12 months.