PET - Plain English Taxonomy

Attribute:	BSAO20756
Concept:	Assets Debt Securities Subordinated Amount
Label:	Debt Securities - Subordinated
Concept Guidance:	This is the value, at the relevant date, of debt securities 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.
EliminationBasisDimension	(InterRegional)	This dimension categorises the reported data according to transactions that must be removed to eliminate double counting. The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.
InvestmentChannelDimension	(NotRecognisedExchange)	This dimension categorises the reported data according to the channel or medium through which investments are made. These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.
InvestmentReportingBasisDimension	(NonLookThroughTrust)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.