| Concept Guidance: |
This is the value of debt securities issued. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards.
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| Form-Specifc Guidance: |
Calculate the original term for hybrid securities treated as liabilities using the period between issuance and the next call date. Calculate the residual term for hybrid securities treated as liabilities using the next call date.
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