PET - Plain English Taxonomy

Label: Assets Equity Securities Held Amount
TREF ID: DE13307
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is equity securities held, which are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Securities are classified as debt or equity in accordance with the relevant accounting standards. 

Usage
Form Labels
Label:
Equity investment
Label:
Guidance:
Equity securities
It includes: preference shares; and hybrid securities treated as equity.
Label:
Guidance:
Equity securities
It includes: preference shares; and hybrid securities treated as equity.
Label:
Guidance:
Equity securities
It includes: preference shares; and hybrid securities treated as equity.
Label:
Guidance:
Equity securities held - market value
It includes: preference shares; and hybrid securities treated as equity. All securities must be reported at their market value, irrespective of how these instruments are classified on the reporting entity's balance sheet and/or how they are typically valued under accounting standards.