PET - Plain English Taxonomy

Attribute: BSL21036
Concept:
Label: Derivatives
Concept Guidance:
This is the value, as at the relevant date, for all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net loss to the entity as at the relevant date). 
Dimensions
This attribute does not have any dimensions.