PET - Plain English Taxonomy

Attribute: BSL12582
Concept:
Label: Debt securities issued
Concept Guidance:
This is the value of debt securities on issue by the reporting party as at the relevant date, excluding those debt securities classified as negotiable certificates of deposit. This item is to be determined in accordance with accounting standards. 
Dimensions
Dimension Member Description
(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.