PET - Plain English Taxonomy

Attribute:	BSL16917
Concept:	Liabilities Borrowings Excluding Seed Capital Including Overdrafts Amount
Label:	Borrowings - excluding seed capital
Concept Guidance:	This is the value, as at the relevant date, for borrowings, plus overdrafts less any borrowings classified as seed capital. This method of disclosure differs from the Australian Accounting Standards. Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Seed capital is the preliminary contribution of funding toward the financing of a new business. Commonly this is in the form of a loan, usually provided by a related entity.

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.
LoanSecurityDimension	(Secured)	The characteristic of whether or not assets have been pledged to secure the repayment of funds under a credit or other lending activity in the case of default by the borrower. The repayment of funds advanced have been secured through the pledging of assets to satisfy the debt in the case of default by the borrower.