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
ARF_199_0	Label:	Equity investment
ARF_720_0A	Label: Guidance:	Equity securities It includes: preference shares; and hybrid securities treated as equity. Report position net of short sales.
ARF_720_0B	Label: Guidance:	Equity securities It includes: preference shares; and hybrid securities treated as equity. Report position net of short sales.
ARF_720_3	Label: Guidance:	Equity securities It includes: preference shares; and hybrid securities treated as equity.
ARF_720_5	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.