PET - Plain English Taxonomy

Label: Liabilities Exposures Debt Securities Not Hybrids Issued Amount
TREF ID: DE15020
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: credit
Business Description & Guidance:
This is the value of debt securities issued excluding hybrid securities treated as liabilities. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards. Hybrid securities treated as liabilities are determined in accordance with accounting standards. 

Usage
Form Labels
Label:
Guidance:
Debt securities excluding hybrids - market value
Include: negotiable certificates of deposit; and bills of exchange. Exclude: non-negotiable certificates of deposit; hybrid securities treated as equity; and hybrid securities treated as liabilities.