PET - Plain English Taxonomy

Attribute: R11823
Concept:
Label: Equity Securities
Concept Guidance:
This is the value of equity securities as at the relevant date.Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. 
Dimensions
Dimension Member Description
(SouthEastAsiaExcludingJapan)
This dimension categorises the reported information according to where items of income/expense are on risk, assets are invested and liabilities are located.
The region is South East Asia excluding Japan.
(Operational)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.