PET - Plain English Taxonomy

Attribute:	BSAO24912
Concept:	Assets Debt Securities Amount
Label:	Debt securities
Concept Guidance:	This is the value, as at the relevant date, for debt securities which are financial instruments that evidence the issuer's promise to repay the principal at face value upon maturity.Includes: bills of exchange, commercial paper and bonds.
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	(PropertyAndInfrastructureTrusts)	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 property or infrastructure trusts. Property trusts represent investment trusts that provide exposures to investment in real estate where the earnings and capital value are dependent on cash flows generated by the property through sale or rental income. Infrastructure trusts represent investment trusts that provide exposure to investments in the basic physical systems of a country, state or region including transportation, communication, utilities, and public institutions.
SecurityMaturityClassificationDimension	(LongTermSecurities)	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 more than 12 months.
SourceCurrencyDimension	(NonAUD)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated. The information reported is in relation to all currencies, excluding those represented by the following current ISO 4217 code: AUD.