PET - Plain English Taxonomy

Attribute:	BSAO17832
Concept:	Assets Investment Debt Securities Non Hybrid Plus Accrued Income Non Indexed Amount
Label:	Interest bearing non-hybrid debt securities
Concept Guidance:	This is the value, as at the relevant date, of non-indexed pure (i.e. non hybrid) debt securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards.Non-indexed debt securities pay an income stream based upon an interest rate, which is not dependent on any external factor. 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. Pure debt securities are financial instruments that, from the issuer's perspective, contain only a liability element.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
HedgingBasisDimension	(NotHedged)	The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes) Report only where the purpose of the transaction is to generate a profit (i.e. this is not a hedging transaction).
InvestmentReportingBasisDimension	(NonLookThrough)	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 external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.
JurisdictionDimension	(Australian)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates. Data reported is within the jurisdictional reach of Australia.
ReportingGeographicalLocationDimension	(InAustralia)	This represents the location of the items being reported. The items being reported are physically located in Australia