PET - Plain English Taxonomy

Attribute:	BSL22453
Concept:	Liabilities Debt Securities Bills Of Exchange Accepted Amount
Label:	Bills of exchange - accepted
Concept Guidance:	This is the value of all bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date. The value represents the amounts payable to the holder of the bill (including the value notionally payable to the reporting entity where it is the holder of the bill).
Form-Specifc Guidance:	Include all bills of exchange accepted by the ADI or RFC (regardless of whether or not they are held by your institution). 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.
StandardEconomicSectorClassificationsOfAustraliaDimension	(NonMoneyMarketFinancialInvestmentFunds)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). 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.