PET - Plain English Taxonomy

Attribute:	BSAO17836
Concept:	Assets Investment Debt Securities Hybrid Plus Accrued Income Amount
Label:	Interest bearing hybrid debt securities
Concept Guidance:	This is the value, as at the relevant date, of the debt component of non-indexed hybrid securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian 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 (debt) and an equity element. Non-indexed securities pay an income stream that is not dependent upon any external factor. 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 debt and equities markets.

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	(Foreign)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates. Data reported is not 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