PET - Plain English Taxonomy

Label: Assets Investment Equity Securities Net Acquisition Disposal Transactions Amount
Data Type: xbrli:monetaryItemType
Period Type: duration
Balance Type: debit
Business Description & Guidance:
Report the net of all acquisition and disposal transactions of equity investments or securities. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of equity securities, then report a negative figure.Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Also included are interests in joint ventures.If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. 

Form Labels
Equity securities - net purchases