PET - Plain English Taxonomy

Attribute: E13632
Concept:
Label: Equity Securities That are Current
Concept Guidance:
This is the value, as at the relevant date, of equity securities that are classified as current as determined in accordance with relevant accounting standards.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
This attribute does not have any dimensions.