PET - Plain English Taxonomy

Attribute:	BSAS10200
Concept:	Assets Investment Equity Securities Net Acquisition Disposal Transactions Amount
Label:	Equity securities - net purchases
Concept Guidance:	Report the net of all acquisition and disposal transactions of equity investments or securities. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of equity securities, then report a negative figure.Equity investments or 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. Also included are interests in joint ventures.If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements.

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	(PrivateTradingCorpPropertyTradingTrust)	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 a Private Trading Corporation, Property Trust or Trading Trust. Private Trading Corporations are corporations owned and controlled by the private sector whose main activities are producing goods or non-financial services for sale.This includes:- All private corporate trading enterprises.- Intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 and parent companies with significant holdings of shares in private trading companies.- Privately owned schools and hospitals.- Any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector.- Unincorporated business in the nature of branches of non-resident companies and joint ventures or partnerships owned / operated by trading corporations.A Property Trust is a type of collective investment that enables investors to purchase an interest in a diversified portfolio of primarily real estate assets.A Trading Trust is a type of collective investment that carries on a business that does not consist wholly of:- Investing in land for rental, or - Investing in trading in unsecured loans, securities, shares, units in a unit trust, futures contracts, forward contracts, interest rate swap contracts, currency swap contracts, forward exchange rate contracts, forward interest rate contracts, life insurance policies, or rights or options in any of these.
InvestmentChannelDimension	(RecognisedExchange)	The channel or medium through which investments are made These are investments that are made through a recognised exchange for the products being transacted. These are typically referred to as "Listed" or "Exchange Traded" investments.