PET - Plain English Taxonomy

Attribute:	E13623
Concept:	Assets Equity Securities Amount
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
CounterpartyTypeDimension	(CorporationNotADIGIPrivateTradingCorpCommGovtRFC)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a corporation, but other than those classified as any of the following: - ADI, being an Authorised Deposit-taking Institution (ADI). An ADI has an in force authority under subsection 9(3) of the Banking Act 1959.; - General Insurance, 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; - Private Trading Corporation, being corporations owned and controlled by the private sector whose main activities are producing goods or non-financial services for sale; - Commonwealth Government Corporations, being trading enterprises owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price; or - Registered Financial Corporations, being a company registered by APRA under the Financial Sector (Collection of Data) Act because it is in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money.
InvestmentChannelDimension	(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.

Dimension

Member

Description

CounterpartyTypeDimension

(CorporationNotADIGIPrivateTradingCorpCommGovtRFC)

This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a corporation, but other than those classified as any of the following:      - ADI, being an Authorised Deposit-taking Institution (ADI). An ADI has an in force authority under subsection 9(3) of the Banking Act 1959.;      - General Insurance, 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;      - Private Trading Corporation, being corporations owned and controlled by the private sector whose main activities are producing goods or non-financial services for sale;      - Commonwealth Government Corporations, being trading enterprises owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price; or      - Registered Financial Corporations, being a company registered by APRA under the Financial Sector (Collection of Data) Act because it is in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money.

InvestmentChannelDimension

(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.