PET - Plain English Taxonomy

Attribute:	BSAO28193
Concept:	Assets Equity Securities Held Amount
Label:	Equity securities held - market value
Concept Guidance:	This is equity securities held, which are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Securities are classified as debt or equity in accordance with the relevant accounting standards.
Form-Specifc Guidance:	It includes: preference shares; and hybrid securities treated as equity. 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 scenario under which the reported value was calculated. 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.
InvestmentChannelDimension	(AustralianSecuritiesExchange)	This dimension categorises the reported data according to the channel or medium through which investments are made. The information reported is in relation to investments that are made through the Australian Securities Exchange (ASX). These are typically referred to as "Listed" or "Exchange Traded" investments.
IssuingCounterpartyDimension	(CommunityServiceOrganisations)	This dimension categorises information according to the issuing counterparty. Non-market operators providing goods and services to households for free or at prices that are not economically significant.