PET - Plain English Taxonomy

Attribute: BSL21032
Concept:
Label: Loans and deposits
Concept Guidance:
This is the value, as at the relevant date, for liabilities generated from loans taken out and deposits received. This item is to be determined in accordance with accounting standards. 
Form-Specifc Guidance:
Include:
- trade-related credits;
- trustee business;
- international note and coin;
- repurchase transactions (repos);
- financial leases;
- promissory notes;
- non-negotiable debt securities;
- endorsement liabilities arising from bills rediscounted; and
- subordinated loans (including subordinated non-negotiable debt securities).

Exclude:
- loans that have become negotiable de facto. These should be classified under debt securities; and
- borrowing and lending of securities and gold without cash collateral.

Dimensions
This attribute does not have any dimensions.