PET - Plain English Taxonomy

Attribute:	BSAS15626
Concept:	Liabilities Securities Sold Under Agreements To Repurchase And Stock Lending Amount
Label:	Securities sold under agreements to repurchase and stock lending
Concept Guidance:	This is the value, as at the relevant date, for securities (debt) sold under repurchase agreements and stocks (shares) loaned.
Form-Specifc Guidance:	All items on the SRF 721.0 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. Where repurchase or resale agreements involve different types of security, report the repurchase or resale agreements separately and do not net against each other, even when contracted with the same counterparty. For debt securities, the market price 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 is to 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.
CounterpartyTypeDimension	(OI13078)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
OtherFinancialAssetTypeDimension	(SharesAndUnitsInTrusts)	This dimension categorises the reported data according to the type of other financial asset. The information reported is in relation to shares in companies and securities which are similar to equity that reflect ownership of a part of a trust rather than a company.
SecurityIssuerDimension	(OI13079)	This dimension categorises the reported data according to the issuer of securities, based on the issuing counterparty type.