Debt securities

Latest release
Australian System of National Accounts: Concepts, Sources and Methods
Reference period
2020-21 financial year

15.90    A debt security is a negotiable instrument that does not entitle the holder to participate in the residual value of the issuer on liquidation. Debt securities are divided into short-term and long-term securities using the original (rather than the remaining) term to maturity of the instruments.

Back to top of the page