PET - Plain English Taxonomy

Attribute:	BSAO14364
Concept:	Assets Debt Securities And Deposits Amount
Label:	Direct Interest Rate Investments
Concept Guidance:	This is the value, as at the relevant date, of debt securities held by the reporting party, plus the value of deposits and placements that have been classified by the reporting party as assets backing insurance liabilities for statutory reporting purposes. 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.

Dimensions

Dimension	Member	Description
OperationalClassificationDimension	(PolicyholdersFundsInsurance)	This dimension identifies the reported information with the operational classifications used by the reporting party to segment its business. The reported information relates to funds classified by the reporting entity as being financial assets and non financial assets established in accordance with the reporting entity's investment management mandate(s) to reflect specific cashflow/risk and return requirements in order to fund the insurance liabilities of the business.

Dimension

Member

Description

OperationalClassificationDimension

(PolicyholdersFundsInsurance)

This dimension identifies the reported information with the operational classifications used by the reporting party to segment its business.
The reported information relates to funds classified by the reporting entity as being financial assets and non financial assets established in accordance with the reporting entity's investment management mandate(s) to reflect specific cashflow/risk and return requirements in order to fund the insurance liabilities of the business.