PET - Plain English Taxonomy

Attribute: BSAS13010
Concept:
Label: Debt Securities
Concept Guidance:
This is the value, as at the relevant date, of debt securities held by the reporting party. For the purposes of this item, exclude those debt securities which are classified as bills of exchange. 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.A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. 
Dimensions
Dimension Member Description
(CommonwealthPublicSectorTradingEnterprise)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a Commonwealth Public Sector Trading Enterprise (non-financial), being a trading enterprise owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price.This includes all trading enterprises owned 50% or more by a Commonwealth Government or controlled by a Commonwealth Government through legislation, decree, or regulation.This excludes the Commonwealth Government itself; Government departments; Commonwealth Government owned financial institutions; and Commonwealth borrowing authorities.
(LTE1Y)
This dimension is used to segment reported information according to original term to maturity.
The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.