PET - Plain English Taxonomy

Attribute: BSAO14370
Concept:
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
(NotSelfParentSubAssocJV)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is a related party of the reporting party, according to relevant accounting standards, but is not the reporting party itself, its parent, subsidiary, joint venture or associate.