| Label: |
Interest expense debt securities |
| Concept Guidance: |
The amount of interest expense derived from investment in debt securities recognised as expense under the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness.
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| Form-Specifc Guidance: |
Interest bearing liabilities exclude any interest recognised on hedging of liabilities related to the non-banking book, include interest expense on derivatives held on the banking book for hedging of liabilities at item 4.1.5.
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