PET - Plain English Taxonomy

Attribute:	BSAO11070
Concept:	Assets Items In Suspense Amount
Label:	Items In Suspense
Concept Guidance:	This is the value, as at the relevant date, for the reporting of suspense or unreconciled/unidentified transactions/balances. It is recommended that the institution's internal procedures be adopted regarding the recording and reporting of these types of balances.
Form-Specifc Guidance:	Report any defined benefit assets as negative. i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section A: Assets, item 9.10 Report any defined benefit liabilities as positive. i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section B: Liabilities, item 9.1 and 9.2.

Dimensions

Dimension	Member	Description
CounterpartyDomicileDimension	(AUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
CounterpartyRelationshipTypeDimension	(NonOffshoreOperationsADI)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where the counterparty is not an offshore operation of the reporting party. Offshore operations include overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.

Dimension

Member

Description

CounterpartyDomicileDimension

(AUResident)

This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.

CounterpartyRelationshipTypeDimension

(NonOffshoreOperationsADI)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty is not an offshore operation of the reporting party. Offshore operations include overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.