PET - Plain English Taxonomy

Label: Assets Debt Securities Not Bills Of Exchange Amount
TREF ID: DE7596
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is the value, as at the relevant date, of debt securities held by the reporting party. For the purposes of this item, exclude those debt securities which are classified as bills of exchange. The value of this item is to be determined in accordance with accounting standards.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. 

Usage
Form Labels
Label:
Debt securities other than bills of exchange
Label:
Debt Securities
Label:
Debt securities other than bills of exchange