PET - Plain English Taxonomy

Attribute:	BSAS15243
Concept:	Assets Investment Debt Securities Bonds Net Market Value Amount
Label:	Bonds, Notes and Commercial Paper/Promissory Notes - Net Market Value
Concept Guidance:	Report the net market value, or fair value, of debt securities that are classified as bonds, notes, commercial paper or promissory notes. These are written promises to pay a specified sum of money on demand or at a specified future date. They may be secured or unsecured with interest payable over the term to maturity or on maturity.This amount does not include bills of exchange or bank certificates of deposit.Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal.

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(CommonwealthPublicSectorTradingEnterprise)	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 Commonwealth Public Sector Trading Enterprise (non-financial), being a trading enterprise owned and controlled by a Commonwealth Government and which produce goods or non-financial services for sale at market price.This includes all trading enterprises owned 50% or more by a Commonwealth Government or controlled by a Commonwealth Government through legislation, decree, or regulation.This excludes the Commonwealth Government itself; Government departments; Commonwealth Government owned financial institutions; and Commonwealth borrowing authorities.
OriginalTermToMaturityDimension	(LTE1Y)	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 less than or equal to 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.