PET - Plain English Taxonomy

Attribute:	BSAS10820
Concept:	Assets Equity Securities Amount
Label:	Equity securities held
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
CounterpartyDomicileDimension	(AUResident)	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 a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
CounterpartyTypeDimension	(NotADIAPRARegisteredInsurance)	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 any entity, other than those entities classified as any of the following: - Authorised Deposit-taking Institutions, being corporations in relation to which an authority under subsection 9 (3) of the Banking Act 1959 is in force; or - Insurance entities registered with the Australian Prudential Regulation Authority;
TransactionIntentDimension	(Investment)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes, and which have not been classified as trading.