PET - Plain English Taxonomy

Attribute:	E13627
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	(CommonwealthPublicSectorTradingEnterprise)	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 Commonwealth Public Sector Trading Enterprise (non-financial), being a trading enterprise owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price.This includes all trading enterprises owned 50% or more by a Commonwealth Government or controlled by a Commonwealth Government through legislation, decree, or regulation.This excludes the Commonwealth Government itself; Government departments; Commonwealth Government owned financial institutions; and Commonwealth borrowing authorities.
InvestmentChannelDimension	(NotRecognisedExchange)	The channel or medium through which investments are made These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.

Dimension

Member

Description

CounterpartyTypeDimension

(CommonwealthPublicSectorTradingEnterprise)

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 Commonwealth Public Sector Trading Enterprise (non-financial), being a trading enterprise owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price.This includes all trading enterprises owned 50% or more by a Commonwealth Government or controlled by a Commonwealth Government through legislation, decree, or regulation.This excludes the Commonwealth Government itself; Government departments; Commonwealth Government owned financial institutions; and Commonwealth borrowing authorities.

InvestmentChannelDimension

(NotRecognisedExchange)

The channel or medium through which investments are made
These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.