PET - Plain English Taxonomy

Attribute:	BSL22385
Concept:	Liabilities Exposures Debt Securities Not Hybrids Issued Amount
Label:	Debt securities excluding hybrids - market value
Concept Guidance:	This is the value of debt securities issued excluding hybrid securities treated as liabilities. Debt securities 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. Hybrid securities treated as liabilities are determined in accordance with accounting standards.
Form-Specifc Guidance:	Include: negotiable certificates of deposit; and bills of exchange. Exclude: non-negotiable certificates of deposit; hybrid securities treated as equity; and hybrid securities treated as liabilities.

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	(NegotiableCertificateOfDeposit)	This dimension is used to segment data reported based on the categories of exposures. The information report relates to a negotiable certificate of deposit which are negotiable-bearer debt securities. They are issued at a discount to the face value, can be traded in the secondary market and do not require endorsement when sold. Include transferable certificates of deposit.
FundingInstrumentPlaceOfIssuanceDimension	(IssuedInAustralia)	This categorises the place of issuance of the instrument used to raise funds. The place of issuance of the instrument used to raise funds is Australia.
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.