PET - Plain English Taxonomy

Label:	Liabilities Bills Of Exchange Endorsed Amount
TREF ID:	DE2762
Data Type:	xbrli:monetaryItemType
Period Type:	instant
Balance Type:	credit
Business Description & Guidance:	This is the value of bills of exchange that create a contingent liability for the endorser to pay out the funds conditional on the bearer/holder demanding payment. Only report endorsed bills of exchange where the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) is the first endorser of a bill of exchange that has not been accepted by any ADI or RFC.

Usage

Form	Labels
ARF_720_7	Label: Guidance:	Bills of exchange - endorsed 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.
RRF_320_0	Label:	Memo items-Contingent liabilities arising from bill endorsements

Form

Labels

ARF_720_7

Label:

Guidance:

Bills of exchange - endorsed
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.

RRF_320_0

Label:

Memo items-Contingent liabilities arising from bill endorsements