PET - Plain English Taxonomy

Attribute: BSAS10851
Concept:
Label: Debt Securities - Net Transactions
Concept Guidance:
Report the net of all acquisition and disposal transactions of debt securities during the relevant period, excluding those classified as securities instruments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of other debt securities, then report a negative figure.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is 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). 
Form-Specifc Guidance:
Report the net purchases and disposals during the reporting period.
Dimensions
Dimension Member Description
(ADINotBank)
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 Non-Bank Deposit-taking Institution, being an Authorised Deposit-taking Institution which has an in force authority under subsection 9(3) of the Banking Act 1959, but which does not hold a consent under section 66 of the Act to use the word 'Bank'.
(GT1Y)
This dimension is used to segment reported information according to original term to maturity.
The information reported is in relation to items with the relevant term to maturity of greater than 12 months.
(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.