| 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.
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| Form-Specifc Guidance: |
Interest bearing assets exclude any interest recognised on hedging of assets related to the non-banking book.
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