PET - Plain English Taxonomy

Attribute:	BSAO22177
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
CounterpartyRelationshipTypeDimension	(Associate)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is an Associate of the reporting party.This selection will be applicable where there have been transactions between the reporting party and any associates of the reporting party. Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(Associate)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is an Associate of the reporting party.This selection will be applicable where there have been transactions between the reporting party and any associates of the reporting party. Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.