PET - Plain English Taxonomy

Attribute: CS12403
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.
(BankNotCentralBankForeignOffice)
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 that is not a "Central Bank" nor a "Foreign Office" of the reporting party. A Central Bank is a public financial entity that has the responsibility for monetary policy, issuing currency and/or holding a country's international reserves. This includes supranational monetary authorities such as the Bank for International Settlements (BIS) and the European Central Bank (ECB). A foreign office of the reporting party is an operation located outside Australia that is not a separate legal entity to the reporting party.
(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