PET - Plain English Taxonomy

Attribute: E13635
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
(ReportingParty)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is the reporting party itself (i.e. there is no other counterparty).