PET - Plain English Taxonomy

Attribute:	CS23531
Concept:	Liabilities Total Amount
Label:	Total Liabilities
Concept Guidance:	This is the value, as at the relevant date, of all present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits, reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.
FairValueHierarchyDimension	(Level3SignificantNonObservableInputs)	This dimension categorises the reported information based on the method used in calculating the Fair Value Hierarchy, as determined in accordance with relevant accounting standards. The calculation method in relation to Fair Value Hierarchy is Significant Non-observable Inputs referred to as Level 3.
ReportingOccurrenceDimension	(NonRecurring)	This dimension refers to the number of times a balance will be shown consecutively at a reporting period, as per the relevant accounting standards. The information in relation to the balance is designated in particular circumstances to be reported at the end of each reporting period.