PET - Plain English Taxonomy

Attribute:	BSL11032
Concept:	Liabilities Deposits Retirement Saving Accounts Amount
Label:	Deposits Held - Retirement Saving Accounts
Concept Guidance:	Report the value of deposits held by the reporting party as at the reporting date, which are classified as Retirement Savings Accounts. This item is to be determined in accordance with accounting standards. Retirement Savings Accounts (RSA) are approved accounts, in accordance with the Retirement Savings Accounts Act 1997, offered by banks, building societies, credit unions, life insurance companies and prescribed financial institutions (RSA providers). They are products specifically used to accumulate retirement savings, similar to a superannuation fund. Amounts placed in these accounts cannot be withdrawn until specific criteria have been met.

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	(NonIntragroup)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where the counterparty does not have an intra-group relationship with the reporting party. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associated entities, joint ventures and other branches under the same parent entity.
CounterpartyTypeDimension	(Individual)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The counterparty in relation to the information is an individual, or group of individuals, whose dealings with the reporting party are for personal or household purposes. This does not include circumstances in which the counterparty is dealing with the reporting party in relation to a business or enterprise, regardless of how that business or enterprise is structured.
SourceCurrencyDimension	(AUD)	This dimension categorises the reported data according to the currency in which the transactions were originally denominated. The information reported is in relation to the currency represented by the current ISO 4217 code of AUD