PET - Plain English Taxonomy

Attribute:	CS02064
Concept:	Assets Intangible Capitalised Expenses Comprising Of Costs Associated With Debt Raisings Or Funding Amount
Label:	Capitalised Expenses Comprising of Costs Associated with Debt Raisings/Funding
Concept Guidance:	This is the value, as at the relevant date, for the costs associated with debt raisings and other similar transaction related costs.

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.