PET - Plain English Taxonomy

Attribute:	BSAS15220
Concept:	Assets Investment Debt Securities Excluding Securitised Net Acquisition Disposal Transactions Amount
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
CounterpartyTypeDimension	(StateAndTerritoryCentralBorrowingAuthority)	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 State or Territory Central Borrowing Authority, being a corporation established by a State or Territory Government to provide finance for Government authorities and to manage their surplus funds. This includes the following authorities:- New South Wales Treasury Corporation (NSW TCorp);- Treasury Corporation of Victoria (TCV);- Queensland Treasury Corporation (QTC);- South Australian Government Financing Authority (SAFA);- Western Australian Treasury Corporation (WATC);- Tasmanian Public Finance Corporation (Tas Corp);- Northern Territory Treasury Corporation (NT TCorp); and- ACT Treasury.
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.