PET - Plain English Taxonomy

Attribute:	BSAS15257
Concept:	Assets Investment Debt Securities Excluding Asset Backed Securities Amount
Label:	Debt Securities
Concept Guidance:	Report the value, as at the relevant date, of debt securities held by the reporting party, excluding those classified as securitied instruments.Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable income stream that is not based on the economic performance of the issuing entity.Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV).

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(PrivateTradingCorporation)	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 (non-financial), being a corporation owned and controlled by the private sector whose main activities are producing goods or non-financial services for sale.This includes: - All resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services. - 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.
InvestmentChannelDimension	(NotRecognisedExchange)	The channel or medium through which investments are made These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.
ServiceProvisionInternalExternalDimension	(Internal)	This dimension categorises the reported data according to whether or not the service was provided by an external party. Information in relation to services provided by employees of the reporting party.