PET - Plain English Taxonomy

Attribute: BSL21900
Concept:
Label: Debt securities at quarter end
Concept Guidance:
This is the value of debt securities on issue by the reporting entity. The value of this item is to be determined in accordance with accounting standards.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. 
Form-Specifc Guidance:
Excluding liabilities with controlled entities.
Dimensions
This attribute does not have any dimensions.