PET - Plain English Taxonomy

Attribute: BSL16142
Concept:
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
(NotAustralia)
This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset.  Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders.  Foreign branches or subsidiaries are classified as residents of the country in which they operate.
The country is not Australia.
(NotBankHomeCountry)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is not a bank according to the definition used in the country where the counterparty is located (home country). If this is not possible, reporting entities should use their own knowledge and readily available works of reference (e.g. banking almanacs).
(USD)
Information categorised according to the currency transactions were originally denominated in.
The information reported is in relation to the currency represented by the current ISO 4217 code of USD