PET - Plain English Taxonomy

Attribute:	BSL22427
Concept:	Liabilities Bills Of Exchange Endorsed Amount
Label:	Bills of exchange - endorsed
Concept Guidance:	This is the value of bills of exchange that create a contingent liability for the endorser to pay out the funds conditional on the bearer/holder demanding payment. Only report endorsed bills of exchange where the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) is the first endorser of a bill of exchange that has not been accepted by any ADI or RFC.
Form-Specifc Guidance:	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.

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.