PET - Plain English Taxonomy

Attribute: BSL16402
Concept:
Label: Defined Benefit Assets/Liabilities
Concept Guidance:
For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference 
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
(NonCurrent)
This dimension categorises the reported data according to a balance sheet period type.
The information reported is in relation to assets and liabilities that are not held primarily for the purposes of being traded; or assets that are (i) expected to be realised in greater than 12 months of the reporting date; or (ii) expected to be realised, or are intended for sale/consumption, outside the entity's normal operating; liabilities that are (i) due to be in greater than 12 months of the reporting date; or (ii) expected to be settled outside the entity's normal operating cycle; or (iii) for which the entity does have the unconditional right to defer settlement beyond 12 months.
(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.