PET - Plain English Taxonomy

Attribute: BSL20980
Concept:
Label: Issue of debt securities
Concept Guidance:
This is the value, as at the relevant date, for reporting entities issues of debt securities comprising liabilities in all negotiable debt securities, including negotiable certificates of deposit, subordinated issues and issues in the reporting entities own name but on behalf of third parties.This item is in accordance with accounting standards. 
Dimensions
Dimension Member Description
This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset.  Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders.  Foreign branches or subsidiaries are classified as residents of the country in which they operate.
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
(LTE1Y)
This dimension categorises the reported data according to the residual term to maturity.
The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.
This dimension categorises the reported data according to the currency in which the transactions were originally denominated.