PET - Plain English Taxonomy

Attribute:	BSAO20542
Concept:	Assets Debt Securities Not Subordinated Amount
Label:	Debt Securities
Concept Guidance:	This is the value, at the relevant date, of debt securities other than those classified as subordinated. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with accounting standards.Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims.

Dimensions

Dimension	Member	Description
AssetOwnershipDimension	(Direct)	This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. Information in relation to assets held or investments made directly by the reporting entity.
CounterpartyTypeDimension	(GovernmentAustralianCommonwealth)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The counterparty in relation to the information is the Australian Commonwealth Government. This includes the Federal Government but excludes State and Territory Governments and Commonwealth Public Sector Trading Enterprises.
InsuranceBusinessLocationDimension	(AustralianBusiness)	This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards. The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.