PET - Plain English Taxonomy

Attribute: CS12396
Concept:
Label: Total Assets
Concept Guidance:
This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards. 
Form-Specifc Guidance:
The principal balance sheet items to be included as claims (i.e.. assets) are deposits and balances placed with banks; derivatives; loans and advances; holdings of debt securities; and investment equity securities (i.e.. those held with the intention of sale at a profit, excludes equity securities in associated entities). The value includes interest and principal in arrears where appropriate.
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.
(Bank)
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 a Bank, being an Authorised Deposit-taking Institution (ADI) for which an authority under subsection 9(3) of the Banking Act 1959 is in force and which holds a consent under section 66 of the Act to use the word 'Bank'.
(JPY)
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 JPY