PET - Plain English Taxonomy

Attribute:	BSAS15218
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	(OtherSRF1101BPartASection3)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. This is a balancing item in the list in which it is being used.The counterparty in relation to the information is any entity not listed below, as per the requirements of SRF_110_1_B Part A Section 3: - State and Central Borrowing Authorities; - Commonwealth Public Sector Trading Enterprises; - State and Local Public Sector Trading Enterprises; - Private Trading Corporations; - Banks; and - Other Deposit Taking Institutions.
OriginalTermToMaturityDimension	(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.
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.