PET - Plain English Taxonomy

Attribute:	BSL22421
Concept:	Liabilities Other Financial Liabilities Hybrid Securities As Liabilities Amount
Label:	Hybrid securities treated as liabilities - market value
Concept Guidance:	This is the value of hybrid securities on issue by the reporting entity treated as liabilities under accounting standards.
Form-Specifc Guidance:	Exclude: non-negotiable certificate of deposits; and hybrid securities treated as equity 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.
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.
SourceCurrencyDimension	(AUD)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated. The information reported is in relation to the currency represented by the current ISO 4217 code of AUD