PET - Plain English Taxonomy

Attribute:	CS12497
Concept:	Assets Total Amount
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
CounterpartyCountryDimension	(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.
CounterpartyTypeDimension	(ForeignOffice)	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 foreign office of the reporting party, being an operation located outside Australia that is not a separate legal entity to the reporting party.

Dimension

Member

Description

CounterpartyCountryDimension

(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.

CounterpartyTypeDimension

(ForeignOffice)

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 foreign office of the reporting party, being an operation located outside Australia that is not a separate legal entity to the reporting party.