PET - Plain English Taxonomy

Attribute:	BSAO17651
Concept:	Assets Derivative Financial Instruments Total Amount
Label:	Derivative financial instruments - asset
Concept Guidance:	This is the value, as at the relevant date, of derivative financial instruments held by the reporting entity. This item is to be determined in accordance with accounting standards.A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another.

Dimensions

Dimension	Member	Description
CounterpartyDomicileDimension	(NonAUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is not a resident of Australia. Residency is determined by the domicile of the counterparty. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.
SourceCurrencyDimension	(FX)	Information categorised according to the currency transactions were originally denominated in. The information reported is in relation to any currency, other than the local currency.

Dimension

Member

Description

CounterpartyDomicileDimension

(NonAUResident)

This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is not a resident of Australia. Residency is determined by the domicile of the counterparty. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.

SourceCurrencyDimension

(FX)

Information categorised according to the currency transactions were originally denominated in.
The information reported is in relation to any currency, other than the local currency.