PET - Plain English Taxonomy

Label: Assets Investment Debt Securities Excluding Asset Backed Securities Amount
TREF ID: DE5748
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
Report the value, as at the relevant date, of debt securities held by the reporting party, excluding those classified as securitied instruments.Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable income stream that is not based on the economic performance of the issuing entity.Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). 

Usage
Form Labels
Label:
Debt Securities excluding Asset-backed Securities
Label:
Debt Securities excluding Asset-backed Securities