This is the value, as at the relevant date, of non-indexed pure (i.e. non hybrid) debt securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards.Non-indexed debt securities pay an income stream based upon an interest rate, which is not dependent on any external factor. Debt securities are transferable instruments 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. Pure debt securities are financial instruments that, from the issuer's perspective, contain only a liability element.