Attribute: | PL20023 |
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Concept: | |
Label: | Debt securities - interest income |
Concept Guidance: |
The amount of interest income derived from investment in debt securities recognised as income under the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. |
Form-Specifc Guidance: |
Interest bearing assets exclude any interest recognised on hedging of assets related to the non-banking book. |
Dimensions
Dimension | Member | Description |
(ShortTermSecurities) |
The information reported is categorised according to the classification of securities according to their original maturity profile. |