PET - Plain English Taxonomy

Attribute: E13619
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
(GeneralInsurer)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a General Insurer, being a body corporate that is authorised under s.12 of the Insurance Act 1973 to carry on insurance business in Australia. More generally, a non life, property or casualty insurer.
(RecognisedExchange)
The channel or medium through which investments are made
These are investments that are made through a recognised exchange for the products being transacted. These are typically referred to as "Listed" or "Exchange Traded" investments.