PET - Plain English Taxonomy

Attribute: BSAS15011
Concept:
Label: Own bill acceptances and endorsements
Concept Guidance:
This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been:(a)  accepted, or accepted and endorsed, by the reporting party; or (b) accepted by anyone other than an Approved Deposit-taking Institution and endorsed as the first endorser by the reporting party. 
Dimensions
Dimension Member Description
(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.
(Trading)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for the purpose of short-term profit-taking.