PET - Plain English Taxonomy

Attribute:	BSL16402
Concept:	Liabilities Other Financial Liabilities Defined Benefit Liability Or Asset Total Amount
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. 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.

Dimensions

Dimension	Member	Description
BalanceSheetPeriodClassificationDimension	(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.

Dimension

Member

Description

BalanceSheetPeriodClassificationDimension

(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.