PET - Plain English Taxonomy

Attribute:	BSL17596
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.
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.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(NotParentControlled)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the reported information is a related party of the reporting party, as defined according to accounting standards, but other than the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.
ReportingLocationDimension	(InsideAustralia)	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.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(NotParentControlled)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the reported information is a related party of the reporting party, as defined according to accounting standards, but other than the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.

ReportingLocationDimension

(InsideAustralia)

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.