PET - Plain English Taxonomy

Attribute: BSL17594
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. 
Form-Specifc Guidance:
Report the value, as at the reporting date, of total loan capital and hybrid securities as determined in accordance with relevant accounting standards.

Hybrid securities, or compound financial instruments, as defined by the Australian Accounting Standards, are financial instruments that, from the issuer's perspective, contain a liability and an equity element. 

Compound financial instruments include all equities related items such as convertible notes and other hybrid securities which, taking into account market conditions, have attributes that demonstrate exposure to equities markets.
Dimension Member Description
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information reported is the parent of the reporting party, as determined in accordance with accounting standards.
This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards.
The information reported is in relation to assets and liabilities defined under the Act as being in Australia.