PET - Plain English Taxonomy

Attribute: BSAO17603
Concept:
Label: Intangible Assets with a Finite Life
Concept Guidance:
This is the value of intangible assets other than loan and credit card servicing rights  held by the reporting party as at the relevant date, and which are deemed to have a finite life. This item is to be determined in accordance with accounting standards. Loan and credit card servicing rights are those rights to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. 
Dimensions
Dimension Member Description
(Gross)
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
(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.
(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.