PET - Plain English Taxonomy

Attribute:	PL15462
Concept:	Profit Or Loss Realised Gains Or Losses Debt Securities Excluding Foreign Exchange Amount
Label:	Realised Gains Or Losses Debt Securities Excluding Foreign Exchange
Concept Guidance:	This is the value of realised gains (losses) on the fair value of debt securities during the relevant period.This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities.Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses).Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity.

Dimensions

Dimension	Member	Description
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.
TransactionIntentDimension	(NotOperational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.

Dimension

Member

Description

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.

TransactionIntentDimension

(NotOperational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.