PET - Plain English Taxonomy

Attribute:	BSAO24870
Concept:	Assets Cash And Liquid Assets Negotiable Certificates Of Deposit Amount
Label:	Negotiable certificates of deposit
Concept Guidance:	This is the value, as at the relevant date, for negotiable certificates of deposit (NCD). NCDs are short-term debt securities, repayable at a fixed date. The NCD trades at a discount from face value.
Form-Specifc Guidance:	All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price. Report debt securities at the market price which is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet payable, this interest accrued must be included.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(GrossMarketValue)	This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated. The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.
CounterpartyDomicileDimension	(AUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
SecurityIssuerDimension	(Banks)	This dimension categorises the reported data according to the issuer of securities, based on the issuing counterparty type. The information reported is in relation to financial corporations and quasi corporations that are licensed by the Australian Prudential Regulation Authority (APRA) to operate as a bank and authorized to use 'Bank' or 'Banker' in their business name.
SecurityMaturityClassificationDimension	(ShortTermSecurities)	The information reported is categorised according to the classification of securities according to their original maturity profile. The information reported is in relation to securities with the original term to maturity of less than or equal to 12 months.