PET - Plain English Taxonomy

Label: Assets Cash And Liquid Assets Negotiable Certificates Of Deposit Amount
TREF ID: DE7831
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & Guidance:
This is the value, as at the relevant date, for negotiable certificates of deposit (NCD). NCDs are short-term debt securities, repayable at a fixed date. The NCD trades at a discount from face value. 

Usage
Form Labels
Label:
Guidance:
Negotiable certificates of deposit
All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price. Report debt securities at the market price which is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet payable, this interest accrued must be included.