PET - Plain English Taxonomy

Attribute: BSL16415
Concept:
Label: Derivative financial instruments - liability
Concept Guidance:
Report the value of the derivative financial instruments on issue by the reporting party as at the reporting date, and where the net position of these instruments is unfavourable to the reporting party. This item is to be determined in accordance with the 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
(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.
(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.