PET - Plain English Taxonomy

Attribute:	BSL18435
Concept:	Liabilities Other Financial Liabilities Loan Capital And Hybrid Securities Total Amount
Label:	Loan Capital and Hybrid Securities
Concept Guidance:	Report the value of loan capital and hybrid securities on issue by the reporting party as at the reporting date. This item is to be determined in accordance with the accounting standards.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(NotParent)	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, as defined according to accounting standards, but other than the parent entity.
InsuranceBusinessLocationDimension	(InternationalBusiness)	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 by any entity within the Level 2 insurance group that is not authorised under the Act.
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.