PET - Plain English Taxonomy

Attribute:	BSAO28182
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.
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	(NonMoneyMarketFinancialInvestmentFunds)	This dimension categorises information according to the issuing counterparty. Collective investment schemes, such as trusts or corporations that are constituted as legal entities. They raise funds by issuing shares or units to the public, either via a prospectus or a distribution channel such as a platform. The proceeds are used to purchase financial assets. The assets are owned by the investment fund and usually managed by licensed fund managers external to the fund. Investors are able to dispose of their units/shares on a well-developed secondary market such as a stock exchange or through readily accessible redemption facilities.
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.
ResidualTermToMaturityDimension	(LTE1Y)	This dimension categorises the reported data according to the residual term to maturity. The reported information relates to items that have a term to maturity of less than or equal to 12 months.